Civic Intelligence

Idaho Prosecuting Attorneys Association

990 • Fiscal year 2014 • EIN 82-0342383

Oct 01, 2013 to Sep 30, 2014 • Filed on Feb 03, 2014

200 W Front St83702

(208) 577-4434

Siviq Scores

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

Liabilities / Assets

47th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

47th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Net Margin

57th percentile

5.3%

Higher net margin than 57% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Top Officer Pay

96th percentile

$95,835

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 20.4% of source-year revenue.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Asset Growth

57th percentile

6.5%

Faster asset growth than 57% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

58th percentile

5.1%

Faster revenue growth than 58% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Annualized from 2011 to 2014

Assets

Up

$409,503

Up $24,845 (+6.5%) from 2013

Net Assets

Up

$409,503

Up $24,845 (+6.5%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

$470,862

No earlier filing loaded for comparison.

Expenses

Up

$446,017

Up $101,193 (+29%) from 2013

Net Income

$24,845

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $225,447Liabilities 2011: $0Net Assets 2011: $225,4472011Assets 2012: $281,348Liabilities 2012: $0Net Assets 2012: $281,3482012Assets 2013: $384,658Liabilities 2013: $0Net Assets 2013: $384,6582013Assets 2014: $409,503Liabilities 2014: $0Net Assets 2014: $409,5032014Assets 2015: $406,340Liabilities 2015: $0Net Assets 2015: $406,3402015Assets 2016: $520,710Liabilities 2016: $0Net Assets 2016: $520,7102016Assets 2017: $540,661Liabilities 2017: $0Net Assets 2017: $540,6612017Assets 2018: $439,487Liabilities 2018: $0Net Assets 2018: $439,4872018Assets 2019: $654,909Liabilities 2019: $0Net Assets 2019: $654,9092019Assets 2020: $795,722Liabilities 2020: $0Net Assets 2020: $795,7222020Assets 2021: $1,014,337Liabilities 2021: $0Net Assets 2021: $1,014,3372021Assets 2022: $1,235,272Liabilities 2022: $0Net Assets 2022: $1,235,2722022Assets 2023: $1,371,377Liabilities 2023: $0Net Assets 2023: $1,371,3772023Assets 2024: $1,317,229Liabilities 2024: $0Net Assets 2024: $1,317,2292024Assets 2025: $1,504,072Liabilities 2025: $0Net Assets 2025: $1,504,0722025

Highlighted filing

2014

Assets$409,503
Liabilities$0
Net Assets$409,503

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $405,099Expenses 2011: $386,939Net Income 2011: $18,1602011Expenses 2012: $410,4282012Expenses 2013: $344,8242013Revenue 2014: $470,862Expenses 2014: $446,017Net Income 2014: $24,8452014Revenue 2015: $460,979Expenses 2015: $464,142Net Income 2015: -$3,1632015Revenue 2016: $602,980Expenses 2016: $488,610Net Income 2016: $114,3702016Revenue 2017: $501,113Expenses 2017: $481,162Net Income 2017: $19,9512017Revenue 2018: $537,481Expenses 2018: $638,655Net Income 2018: -$101,1742018Revenue 2019: $609,261Expenses 2019: $393,839Net Income 2019: $215,4222019Revenue 2020: $687,429Expenses 2020: $546,616Net Income 2020: $140,8132020Revenue 2021: $656,731Expenses 2021: $438,116Net Income 2021: $218,6152021Revenue 2022: $783,990Expenses 2022: $563,055Net Income 2022: $220,9352022Revenue 2023: $729,171Expenses 2023: $593,066Net Income 2023: $136,1052023Revenue 2024: $709,907Expenses 2024: $764,055Net Income 2024: -$54,1482024Revenue 2025: $752,564Expenses 2025: $565,721Net Income 2025: $186,8432025

Highlighted filing

2014

Revenue$470,862
Expenses$446,017
Net Income$24,845
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Feb 3, 2014
Return Version
2013v4.0
Gross Receipts
$470,862
Mission and Program Overview

Mission

To provide education for idaho prosecuting attorneys.

To provide education for idaho prosecuting attorneys

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$365,001$379,194▲ $14,193
Land, Buildings, and Equipment, Net$5,442$16,078▲ $10,636
Savings and Temporary Cash Investments$14,215$14,231▲ $16
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$384,658$409,503▲ $24,845
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$370,842$378,342▲ $7,500
Temporarily Rstr Net Assets$13,816$31,161▲ $17,345
Total Net Assets Fund Balance$384,658$409,503▲ $24,845
Total Liabilities and Net Assets / Fund Balance$384,658$409,503▲ $24,845

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$12,236$2,117$14,353
Equipment$3,842$2,899$6,741
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sandee MeyerExecutive DirectorFT$95,835$95,835

Board Members and Trustees

NameTitle
Bruce PicketPresident
Bryan TaylorVice President
Greg BowerDirector
Vic PearsonDirector
Zachary PallDirector
Grant LoebsSecretary
Barry MchughTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$467,306
Investment Income
$56
Other Revenue
$3,500
Change in Net Assets
$24,845
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$315,060
Salaries, Compensation, and Employee Benefits$130,957
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$154,563$13,309-$167,872
Current Officers, Directors, Trustees, and Key Employees$78,574$52,383-$130,957
Conferences and Meetings$81,020$8,842-$89,862
Travel$21,310--$21,310
Office Expenses$492$3,953-$4,445
Other Expenses$39$3,397-$3,436
Depreciation Depletion$1,200$1,405-$2,605
Fees for Services Accounting-$2,028-$2,028
Total Functional Expenses$359,800$86,217$0$446,017
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
In-house lobbying only
No
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Members elect representatives to the board by district and members approve bylaw amendments.

Form 990, Part VI, Line 11B: Form 990 Review Process

Reviewed by all board members at meeting or by email

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board reviews during meeting as part of budget process and the treasurer reviews quarterly.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

AVAILABLE UPON REQUEST.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

EIN
82-0342383
Phone
2085774434

Signing Officer

Name
Bryan Taylor
Title
Vice President
Signed
2014-02-03
Discuss with paid preparer
Yes

Organization Details

Formed
1973
Legal Domicile
Id
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Preparer
Brad Hodges
Phone
2083366800
Raw XML Appendix387 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.

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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt024845
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt014215
IRS990/SavingsAndTempCashInvstGrp/EOYAmt014231
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt03842
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02899
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06741
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt012236
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02117
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt014353
IRS990ScheduleD/TotalBookValueLandBuildingsAmt016078
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS ELECT REPRESENTATIVES TO THE BOARD BY DISTRICT AND MEMBERS APPROVE BYLAW AMENDMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY ALL BOARD MEMBERS AT MEETING OR BY EMAIL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS DURING MEETING AS PART OF BUDGET PROCESS AND THE TREASURER REVIEWS QUARTERLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt013816
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt031161
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0384658
IRS990/TotalAssetsEOYAmt0409503
IRS990/TotalAssetsGrp/BOYAmt0384658
IRS990/TotalAssetsGrp/EOYAmt0409503
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt086217
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0359800
IRS990/TotalFunctionalExpensesGrp/TotalAmt0446017
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0384658
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0409503
IRS990/TotalProgramServiceRevenueAmt0467306
IRS990/TotalReportableCompFromOrgAmt095835
IRS990/TotalRevenueGrp/ExclusionAmt056
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0470806
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0470862
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0384658
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0409503
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt021310
IRS990/TravelGrp/TotalAmt021310
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0370842
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0378342
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRYAN TAYLOR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Vice President
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-02-03
ReturnHeader/Filer/BusinessName/BusinessNameLine10IDAHO PROSECUTING ATTORNEYS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0IDAH
ReturnHeader/Filer/EIN0820342383
ReturnHeader/Filer/PhoneNum02085774434
ReturnHeader/Filer/USAddress/AddressLine10200 W FRONT ST
ReturnHeader/Filer/USAddress/City0BOISE
ReturnHeader/Filer/USAddress/State0ID
ReturnHeader/Filer/USAddress/ZIPCode083702
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Simmons and Clubb
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10410 S Orchard Ste 156
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Boise
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode083705
ReturnHeader/PreparerPersonGrp/PhoneNum02083366800
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRAD HODGES
ReturnHeader/ReturnTs02015-02-09T12:16:29-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-10-01
ReturnHeader/TaxPeriodEndDt02014-09-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$0.75$0.57$0.19
2024Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.32$0.71$0.76$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.37$0.00$1.37$0.73$0.59$0.14
2022Detailed filing. Detailed filing data is available for this year.$1.24$0.00$1.24$0.78$0.56$0.22
2021Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$0.66$0.44$0.22
2020Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$0.69$0.55$0.14
2019Detailed filing. Detailed filing data is available for this year.$0.65$0.00$0.65$0.61$0.39$0.22
2018Detailed filing. Detailed filing data is available for this year.$0.44$0.00$0.44$0.54$0.64$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.54$0.00$0.54$0.50$0.48$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$0.60$0.49$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$0.46$0.46$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$0.47$0.45$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.00$0.38$0.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.00$0.28$0.41
2011Summary only. Only limited summary data is available for this year.$0.23$0.00$0.23$0.41$0.39$0.02