Civic Intelligence

Idaho Primary Care Association Inc

EIN 82-0376764 • 501(c)3 • Boise, ID

Profile

To create a means by which those who are involved in primary health care delivery can work togerther to ensure the continued provision of accessible, cost effective, and high quality ambulatory health care services.

1087 W River St 160Boise, ID 83702

www.idahopca.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

71st percentile

0.26x

Higher debt load relative to assets than 71% of similar nonprofits.

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

Liabilities / Revenue

70th percentile

0.25x

Higher debt load relative to revenue than 70% of similar nonprofits.

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

Net Margin

28th percentile

-5.6%

Higher net margin than 28% of similar nonprofits.

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

Top Officer Pay

93rd percentile

$256,765

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

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

Asset Growth

58th percentile

6.6%

Faster asset growth than 58% of similar nonprofits.

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

Revenue Growth

19th percentile

-15%

Faster revenue growth than 19% of similar nonprofits.

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

Assets

Up

$2,758,533

Up $171,170 (+6.6%) from 2023

Liabilities

Up

$708,495

Up $332,341 (+88%) from 2023

Net Assets

Down

$2,050,038

Down $161,171 (-7.3%) from 2023

Revenue

Down

$2,887,929

Down $521,182 (-15%) from 2023

Expenses

Down

$3,049,100

Down $215,382 (-6.6%) from 2023

Net Income

Down

-$161,171

Down $305,800 (-211%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2010: $430,329Liabilities 2010: $103,194Net Assets 2010: $327,1352010Assets 2011: $427,317Liabilities 2011: $97,677Net Assets 2011: $329,6402011Assets 2012: $438,860Liabilities 2012: $61,868Net Assets 2012: $376,9922012Assets 2013: $491,131Liabilities 2013: $137,843Net Assets 2013: $353,2882013Assets 2014: $491,525Liabilities 2014: $133,526Net Assets 2014: $357,9992014Assets 2015: $620,771Liabilities 2015: $142,375Net Assets 2015: $478,3962015Assets 2016: $629,637Liabilities 2016: $87,051Net Assets 2016: $542,5862016Assets 2017: $868,942Liabilities 2017: $185,228Net Assets 2017: $683,7142017Assets 2018: $1,044,172Liabilities 2018: $164,828Net Assets 2018: $879,3442018Assets 2019: $1,226,867Liabilities 2019: $148,066Net Assets 2019: $1,078,8012019Assets 2020: $1,318,565Liabilities 2020: $150,548Net Assets 2020: $1,168,0172020Assets 2021: $2,031,665Liabilities 2021: $135,425Net Assets 2021: $1,896,2402021Assets 2022: $2,345,739Liabilities 2022: $279,159Net Assets 2022: $2,066,5802022Assets 2023: $2,587,363Liabilities 2023: $376,154Net Assets 2023: $2,211,2092023Assets 2024: $2,758,533Liabilities 2024: $708,495Net Assets 2024: $2,050,0382024

Highlighted filing

2024

Assets$2,758,533
Liabilities$708,495
Net Assets$2,050,038

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,015,6172010Expenses 2011: $1,183,4192011Revenue 2012: $1,097,255Expenses 2012: $1,049,903Net Income 2012: $47,3522012Expenses 2013: $1,048,3382013Revenue 2014: $1,625,214Expenses 2014: $1,620,503Net Income 2014: $4,7112014Revenue 2015: $2,080,324Expenses 2015: $1,959,927Net Income 2015: $120,3972015Revenue 2016: $1,881,870Expenses 2016: $1,817,680Net Income 2016: $64,1902016Revenue 2017: $2,149,326Expenses 2017: $2,008,198Net Income 2017: $141,1282017Revenue 2018: $2,193,097Expenses 2018: $1,997,467Net Income 2018: $195,6302018Revenue 2019: $2,589,071Expenses 2019: $2,389,614Net Income 2019: $199,4572019Revenue 2020: $2,729,095Expenses 2020: $2,639,879Net Income 2020: $89,2162020Revenue 2021: $3,399,642Expenses 2021: $2,671,419Net Income 2021: $728,2232021Revenue 2022: $3,363,770Expenses 2022: $3,193,430Net Income 2022: $170,3402022Revenue 2023: $3,409,111Expenses 2023: $3,264,482Net Income 2023: $144,6292023Revenue 2024: $2,887,929Expenses 2024: $3,049,100Net Income 2024: -$161,1712024

Highlighted filing

2024

Revenue$2,887,929
Expenses$3,049,100
Net Income-$161,171

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.76$0.71$2.05$2.89$3.05$0.16
2023Summary only. Only limited summary data is available for this year.$2.59$0.38$2.21$3.41$3.26$0.14
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.35$0.28$2.07$3.36$3.19$0.17
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.03$0.14$1.90$3.40$2.67$0.73
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.32$0.15$1.17$2.73$2.64$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.23$0.15$1.08$2.59$2.39$0.20
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.16$0.88$2.19$2.00$0.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.19$0.68$2.15$2.01$0.14
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.09$0.54$1.88$1.82$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.62$0.14$0.48$2.08$1.96$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.49$0.13$0.36$1.63$1.62$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.14$0.35$1.05
2012Summary only. Only limited summary data is available for this year.$0.44$0.06$0.38$1.10$1.05$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.10$0.33$1.18
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.10$0.33$1.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 13, 2025
Return Version
2023v6.0
Gross Receipts
$2,921,741
Mission and Program Overview

Mission

Ipca supports community health centers in providing high-quality and affordable primary care to all idahoans through training and technical support. Ipca keeps health centers current on issues and trends affecting the changing healthcare landscape.

Ipca supports community health centers in providing high-quality primary care to all idahoans.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,315,317$1,298,765▼ $16,552
Pledges and Grants Receivable$538,489$379,742▼ $158,747
Investments Other Securities$259,231$325,699▲ $66,468
Accounts Receivable$324,409$258,462▼ $65,947
Cash and Non-Interest-Bearing Accounts$58,477$75,669▲ $17,192
Land, Buildings, and Equipment, Net$16,470$24,231▲ $7,761
Prepaid Expenses and Deferred Charges$16,477$10,820▼ $5,657
Total Assets$2,587,363$2,758,533▲ $171,170
Other Assets Total$58,493$385,145▲ $326,652
Liabilities
Accounts Payable and Accrued Expenses$356,813$441,808▲ $84,995
Other Liabilities$16,841$254,635▲ $237,794
Deferred Revenue$2,500$12,052▲ $9,552
Total Liabilities$376,154$708,495▲ $332,341
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,806,874$1,658,223▼ $148,651
Net Assets With Donor Restrictions$404,335$391,815▼ $12,520
Total Net Assets Fund Balance$2,211,209$2,050,038▼ $161,171
Total Liabilities and Net Assets / Fund Balance$2,587,363$2,758,533▲ $171,170

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$24,231$135,082$159,313
Other Assets Org$385,145--
Other Securities$325,699--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David GarrettCEOFT$236,794$19,971$256,765

Board Members and Trustees

NameTitle
Mike BakerPresident
Ken HartVice President
Kim SmithBoard Member at Large
Aaron HoustonDirector
Aaron WilsonDirector
Amber Aj JordanDirector
Arnold CantuDirector
Chris WaterhouseDirector
Dr Ted EpperlyDirector
Heidi HartDirector
Janice JordanDirector
Kevin KnepperDirector
Lori SessionsDirector
Mary FergusonDirector
Mindy BenedettiDirector
Steve RembelskiDirector
Mendy StanfordSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Azara Health CareData Outsourcing70 BLANCHARD RD SUITE 100, Burlington, MA 01803$526,050
Revenue and Support

Revenue Composition

Contributions and Grants
$2,118,846
Program Service Revenue
$769,169
Investment Income
$9,830
Other Revenue
$-9,916
All Other Contributions
$10,926
Change in Net Assets
$-161,171

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,821,461
Revenue Not Reported on Financial Statements
$66,468
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$66,468
Total Revenue per Audited Statements
$2,821,461
Total Revenue per Form 990
$2,887,929
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,560,337
Other Expenses$1,250,671
Grants and Similar Amounts Paid$238,092
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$998,737$24,509-$1,023,246
Current Officers, Directors, Trustees, and Key Employees$250,939$5,769-$256,708
Grants to Domestic Orgs$228,092--$228,092
Travel$131,727$11,943-$143,670
Other Employee Benefits$137,282$868-$138,150
Payroll Taxes$102,828$2,523-$105,351
Occupancy$86,352$629-$86,981
All Other Expenses$63,717$5,831-$69,548
Office Expenses$64,076$705-$64,781
Fees for Services Legal$50,782$1,711-$52,493
Other Expenses$45,071$88-$45,159
Fees for Services Accounting$37,753$1,272-$39,025
Pension Plan Contributions$36,650$232-$36,882
Fees for Services Other$23,044$776-$23,820
Grants to Domestic Individuals$10,000--$10,000
Depreciation Depletion$9,159$377-$9,536
Insurance$3,582$332-$3,914
Total Functional Expenses$2,985,883$63,217$0$3,049,100

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,049,100
Total Expenses per Audited Statements$3,049,100
Total Expenses per Form 990$3,049,100
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Heritage HealthCouer Dalene, ID501(c)(3)Support for Cambia Grants and Training & Technical Support$65,009
Adams County Health CenterCouncil, ID501(c)(3)Support for Cambia Grants and Training & Technical Support$24,800
Family Health ServicesTwin Falls, ID501(c)(3)Support for Cambia Grants and Training & Technical Support$24,800
Terry Reilly Health ServicesCaldwell, ID501(c)(3)Support for Cambia Grants and Training & Technical Support$24,800
Desert Sage Health CentersMountain Home, ID501(c)(3)Support for Cambia Grants and Training & Technical Support$24,711
Challis Area Health CenterChallis, ID501(c)(3)Support for Cambia Grants and Training & Technical Support$15,800
Valley Family Health CareEmmett, ID501(c)(3)Support for Cambia Grants and Training & Technical Support$15,800
Community Health Associates SpokaneSpokane, WA501(c)(3)Support for Cambia Grants and Training & Technical Support$8,600
Kaniksu Community HealthSandpoint, ID501(c)(3)Support for Cambia Grants and Training & Technical Support$7,972
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$33,812
Fundraising Gross Income$23,896
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Event$43,921$23,896$5,647$18,249
Total Events$43,921$23,896$33,812$-9,916
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$254,635
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, Part VI, Section A, Line 1A

The governing body of the organization delegates broad authority to the executive committee. The executive committee consists of the president, vice-president, secretary/treasurer, and one at-large member of the board. Executive committee decisions are subject to ratification by the board of directors.

Form 990, Part VI, Section A, Line 6

Members of idaho primary care association, inc. Consist of community health centers in idaho. The organization has three types of membership, organizational members, associate members and supporting members.

Form 990, Part VI, Section A, Line 7A

Directors of the organization are elected at the annual membership meeting by a 2/3 majority vote of voting power present in quorum. A majority of the voting members shall constitute a quorum at any meeting.

Form 990, Part VI, Section B, Line 11B

The finance committee, finance director, and ceo conduct a review of the form 990 and approve it for filing. A copy of the filed return is maintained at the organization's place of business for review by members of the board of directors.

Form 990, Part VI, Section B, Line 12C

The compliance officer conducts an annual review to determine that conflict of interest policies are current and inquires if any reportable events occurred during the year.

Form 990, Part VI, Section B, Line 15A

The ceo's salary and performance is reviewed annually by the board of directors. Changes in compensation are approved by the board.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy, filed tax returns and audited financial statements are maintained at the organization's place of business and are available for public viewing during normal office hours upon request.

Filing and Contact Details

Filer

Filer Name
Idaho Primary Care Association Inc
EIN
82-0376764
Phone
2083452335
Address
1087 W RIVER ST 160, BOISE, ID 83702

Signing Officer

Name
David Garrett
Title
CEO
Phone
2083452335
Signed
2025-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Garrett
Formed
1982
Legal Domicile
Id
Voting Board Members
15
Independent Board Members
14
Employees
18
Volunteers
17

Preparer

Firm
Harris & Co Pllc
Address
1120 S RACKHAM WAY SUITE 100, MERIDIAN, ID 83642
Preparer
Cheryl Guiddy
Phone
2083338965
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

No change in the oversight process or selection process from the prior year.

Financial Statement Notes

PART X, LINE 2:

The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, ipca may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal years 2024 or 2023. Ipca files form 990 in the u.s. Federal jurisdiction. Ipca is generally no longer subject to examination by the internal revenue service for years before 2020.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

CHCNI K1 66,468.

Raw XML AppendixShowing 400 of 813 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/AccountsReceivableGrp/EOYAmt0258462
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0IPCA SUPPORTS COMMUNITY HEALTH CENTERS IN PROVIDING HIGH-QUALITY PRIMARY CARE TO ALL IDAHOANS.
IRS990/AllOtherContributionsAmt010926
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IRS990/AllOtherExpensesGrp/TotalAmt069548
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IRS990/ContractorCompensationGrp/ServicesDesc0DATA OUTSOURCING
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IRS990/CreditCounselingInd00
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IRS990/Desc0COOPERATIVE AGREEMENT - IPCA PROVIDES ASSISTANCE AND RESOURCES TO COMMUNITY HEALTH CENTERS TO SUPPORT AND STRENGTHEN THEIR CAPACITY TO PROVIDE COMPREHENSIVE, HIGH-QUALITY PRIMARY CARE TO IDAHOANS. IPCA ASSESSES NATIONAL TRENDS TO ASSIST HEALTH CENTERS IN ADDRESSING EMERGENT ISSUES. IPCA PROVIDES TECHNICAL SUPPORT AND TRAINING IN QUALITY IMPROVEMENT, SUCH AS PATIENT-CENTERED MEDICAL HOME MODEL OF CARE, ORAL HEALTH AND BEHAVIORAL HEALTH INTEGRATION; EMERGENCY PREPAREDNESS, MANAGING SPECIAL POPULATIONS AND HEALTH CENTER ADMINISTRATION (FINANCIAL MANAGEMENT AND HEALTH INFORMATION TECHNOLOGY).
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IRS990/Form990PartVIISectionAGrp/PersonNm7AMBER AJ JORDAN
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IRS990/Form990PartVIISectionAGrp/PersonNm15CHRIS WATERHOUSE
IRS990/Form990PartVIISectionAGrp/PersonNm16HEIDI HART
IRS990/Form990PartVIISectionAGrp/PersonNm17DAVID GARRETT
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17CEO
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IRS990/MissionDesc0IPCA SUPPORTS COMMUNITY HEALTH CENTERS IN PROVIDING HIGH-QUALITY AND AFFORDABLE PRIMARY CARE TO ALL IDAHOANS THROUGH TRAINING AND TECHNICAL SUPPORT. IPCA KEEPS HEALTH CENTERS CURRENT ON ISSUES AND TRENDS AFFECTING THE CHANGING HEALTHCARE LANDSCAPE.
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IRS990/ProgramServiceRevenueGrp/Desc0HEALTH NETWORK ADMINST
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4525
IRS990/ProgSrvcAccomActy2Grp/Desc0HEALTH CENTER CONTROLLED NETWORK (HCCN) - IPCA WORKS WITH IDAHO'S COMMUNITY HEALTH CENTERS TO IMPROVE HEALTH OUTCOMES AND DECREASE COSTS BY LEADING AND FACILITATING COLLABORATION TO EXCHANGE INFORMATION AND ESTABLISH MECHANISMS TO IMPROVE ACCESS TO CARE, BY PROVIDING TRAINING AND TECHNICAL ASSISTANCE TO ENHANCE QUALITY OF CARE, IMPROVE PERFORMANCE MEASUREMENT AND REPORTING CAPABILITY, AND ACHIEVE COST EFFICIENCIES.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0415076
IRS990/ProgSrvcAccomActy3Grp/Desc0ANCILLARY PROGRAMS:YOUR HEALTH IDAHO - IPCA IS A KEY PARTNER IN THE YOUR HEALTH IDAHO PROJECT TO PROVIDE AN ONLINE MARKETPLACE WHERE IDAHO FAMILIES AND SMALL BUSINESSES CAN COMPARE AND PURCHASE HEALTH INSURANCE. THROUGH THIS COLLABORATION, IPCA HELPS EDUCATE IDAHOANS ABOUT THEIR OPTIONS FOR PURCHASING HEALTH INSURANCE.CAMBIA FOUNDATION - IPCA PARTNERS WITH THE CAMBIA FOUNDATION TO ADDRESS THE MENTAL HEALTH AND WELLBEING OF PEOPLE AND FAMILIES IN RURAL COMMUNITIES IMPACTED BY THE COVID-19 PANDEMIC AND ALSO TO HELP FQHCS WITH CRISIS RESPONSE AND RECOVERY.
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02778626

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