Civic Intelligence

Idaho State Police Association

EIN 82-0379652 • 501(c)5 • Lowman, ID

Profile

To provide services and assistance to members of the association.

C/O K RICE 12 Willow DrLowman, ID 83637

ispaonline.org

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

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

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

Liabilities / Revenue

26th percentile

0.00x

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

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

Net Margin

27th percentile

-0.3%

Higher net margin than 27% of similar nonprofits.

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

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

58th percentile

7.4%

Faster asset growth than 58% of similar nonprofits.

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

Revenue Growth

71st percentile

14%

Faster revenue growth than 71% of similar nonprofits.

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

Assets

Up

$2,305,208

Up $158,205 (+7.4%) from 2024

Liabilities

Down

$0

Down $13 (-100%) from 2024

Net Assets

Up

$2,305,208

Up $158,218 (+7.4%) from 2024

Revenue

Up

$537,333

Up $64,713 (+14%) from 2024

Expenses

Up

$538,896

Up $47,254 (+9.6%) from 2024

Net Income

Up

-$1,563

Up $17,459 (+92%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $429,108Liabilities 2010: $02010Assets 2011: $532,335Liabilities 2011: $35,850Net Assets 2011: $496,4852011Assets 2012: $670,121Liabilities 2012: $76,725Net Assets 2012: $593,3962012Assets 2013: $703,541Liabilities 2013: $32,350Net Assets 2013: $671,1912013Assets 2014: $750,091Liabilities 2014: $187Net Assets 2014: $749,9042014Assets 2015: $848,796Liabilities 2015: $26Net Assets 2015: $848,7702015Assets 2016: $959,595Liabilities 2016: $15Net Assets 2016: $959,5802016Assets 2017: $1,041,166Liabilities 2017: $13Net Assets 2017: $1,041,1532017Assets 2018: $1,132,446Liabilities 2018: $14Net Assets 2018: $1,132,4322018Assets 2019: $1,233,295Liabilities 2019: $13Net Assets 2019: $1,233,2822019Assets 2020: $1,234,485Liabilities 2020: $13Net Assets 2020: $1,234,4722020Assets 2021: $1,266,629Liabilities 2021: $13Net Assets 2021: $1,266,6162021Assets 2022: $1,333,264Liabilities 2022: $26Net Assets 2022: $1,333,2382022Assets 2023: $1,451,743Liabilities 2023: $26Net Assets 2023: $1,451,7172023Assets 2024: $2,147,003Liabilities 2024: $13Net Assets 2024: $2,146,9902024Assets 2025: $2,305,208Liabilities 2025: $0Net Assets 2025: $2,305,2082025

Highlighted filing

2025

Assets$2,305,208
Liabilities$0
Net Assets$2,305,208

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $165,495Expenses 2010: $101,802Net Income 2010: $63,6932010Revenue 2011: $178,155Expenses 2011: $110,778Net Income 2011: $67,3772011Revenue 2012: $193,924Expenses 2012: $97,013Net Income 2012: $96,9112012Revenue 2013: $179,361Expenses 2013: $101,566Net Income 2013: $77,7952013Revenue 2014: $173,946Expenses 2014: $95,233Net Income 2014: $78,7132014Revenue 2015: $201,181Expenses 2015: $102,315Net Income 2015: $98,8662015Revenue 2016: $213,289Expenses 2016: $102,479Net Income 2016: $110,8102016Revenue 2017: $170,618Expenses 2017: $89,045Net Income 2017: $81,5732017Revenue 2018: $264,340Expenses 2018: $173,061Net Income 2018: $91,2792018Revenue 2019: $326,044Expenses 2019: $225,608Net Income 2019: $100,4362019Revenue 2020: $343,066Expenses 2020: $292,574Net Income 2020: $50,4922020Revenue 2021: $394,044Expenses 2021: $297,196Net Income 2021: $96,8482021Revenue 2022: $479,647Expenses 2022: $413,025Net Income 2022: $66,6222022Revenue 2023: $516,619Expenses 2023: $398,140Net Income 2023: $118,4792023Revenue 2024: $472,620Expenses 2024: $491,642Net Income 2024: -$19,0222024Revenue 2025: $537,333Expenses 2025: $538,896Net Income 2025: -$1,5632025

Highlighted filing

2025

Revenue$537,333
Expenses$538,896
Net Income-$1,563

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.31$0.00$2.31$0.54$0.54$0.00
2024Detailed filing. Detailed filing data is available for this year.$2.15$0.00$2.15$0.47$0.49$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.45$0.00$1.45$0.52$0.40$0.12
2022Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.33$0.48$0.41$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.27$0.00$1.27$0.39$0.30$0.10
2020Detailed filing. Detailed filing data is available for this year.$1.23$0.00$1.23$0.34$0.29$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.23$0.00$1.23$0.33$0.23$0.10
2018Detailed filing. Detailed filing data is available for this year.$1.13$0.00$1.13$0.26$0.17$0.09
2017Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$0.17$0.09$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$0.21$0.10$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$0.20$0.10$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.75$0.00$0.75$0.17$0.10$0.08
2013Summary only. Only limited summary data is available for this year.$0.70$0.03$0.67$0.18$0.10$0.08
2012Summary only. Only limited summary data is available for this year.$0.67$0.08$0.59$0.19$0.10$0.10
2011Summary only. Only limited summary data is available for this year.$0.53$0.04$0.50$0.18$0.11$0.07
2010Summary only. Only limited summary data is available for this year.$0.43$0.00$0.17$0.10$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 12, 2026
Return Version
2024v5.2
Gross Receipts
$551,056
Mission and Program Overview

Mission

To provide services and assistance to members of the association.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$1,698,973$1,841,030▲ $142,057
Cash and Non-Interest-Bearing Accounts$421,511$436,062▲ $14,551
Inventories for Sale or Use$28,990$28,116▼ $874
Land, Buildings, and Equipment, Net$159$0▼ $159
Savings and Temporary Cash Investments-$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 in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Accounts Receivable$-2,631$0▲ $2,631
Total Assets$2,147,003$2,305,208▲ $158,205
Other Assets Total$1$0▼ $1
Liabilities
Accounts Payable and Accrued Expenses$13--
Total Liabilities$13$0▼ $13
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,146,990$2,305,208▲ $158,218
Total Net Assets Fund Balance$2,146,990$2,305,208▲ $158,218
Total Liabilities and Net Assets / Fund Balance$2,147,003$2,305,208▲ $158,205

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$68,596$68,596
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jason HorstChairman
Mike NeilsonVice Chairman
Blake HigleyDirector
Brandalynn CrapoDirector
Cliff KatonaDirector
ERIC O'BRIENDirector
Gideon RobertsDirector
Joshua IngersolDirector
Kathy RiceExecutive Sec
Revenue and Support

Revenue Composition

Contributions and Grants
$525,808
Program Service Revenue
$0
Investment Income
$237
Other Revenue
$11,288
All Other Contributions
$387,195
Change in Net Assets
$-1,563
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Professional Fundraising Fees$310,276
Other Expenses$73,004
Grants and Similar Amounts Paid$65,122
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Professional Fundraising---$310,276
Benefits to Members---$90,494
Grants to Domestic Individuals---$65,122
Office Expenses---$31,876
Fees for Services Accounting---$18,385
Travel---$11,301
Insurance---$3,438
Advertising---$3,017
Fees for Services Legal---$1,810
Fees for Services Other---$590
Information Technology---$391
Depreciation Depletion---$159
Other Expenses---$121
Total Functional Expenses$0$0$0$538,896
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$310,276
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Kathy RiceWifeBookkeeping ServicesNo-

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
No
Annual disclosure for covered persons
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
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

Governance Explanations

Form 990, Part VI, Section A, Line 4

Organization amended the requirements to become a member of the organization.

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

Certain votes for organization bylaws or events are subject to membership wide vote, and not solely the governing body.

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

Each member of the board of directors is emailed a copy of the finished tax return for review and consideration. Once all board members agree to the tax return, notice will be given to the chairman, whom will then sign the tax return.

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

Monthly bookkeeping is reviewed by board of directors every year.

Form 990, Part VI, Section C, Line 19

Governing documents are available to the public via the secretary of state website

Filing and Contact Details

Filer

Filer Name
Idaho State Police Association
EIN
82-0379652
Phone
2084404331
Address
C/O K RICE 12 Willow Dr, Lowman, ID 83637

Signing Officer

Name
Jason Horst
Title
Chairman
Signed
2026-02-12
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
9
Independent Board Members
0
Employees
0

Preparer

Firm
Olsen & Company CPAs PA
Address
132 SW 5th Ave Ste 100, Meridian, ID 83642
Preparer
Ken Webster
Phone
2089018788
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Change in inv acct prior period = $159781

Raw XML Appendix367 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/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0SALES TAX
IRS990/OtherExpensesGrp/Desc1Postage and Shipping
IRS990/OtherExpensesGrp/TotalAmt01916
IRS990/OtherExpensesGrp/TotalAmt1121
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0true
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE LEGAL ASSISTANCE TO MEMBERS AND DEPENDENTS
IRS990/ProgSrvcAccomActy3Grp/Desc0MEMBERSHIP LIFE FLIGHT SERVICES
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt087977
IRS990/PYContributionsGrantsAmt0426903
IRS990/PYGrantsAndSimilarPaidAmt047899
IRS990/PYInvestmentIncomeAmt019460
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt096061
IRS990/PYOtherRevenueAmt026257
IRS990/PYRevenuesLessExpensesAmt0-19022
IRS990/PYTotalExpensesAmt0491642
IRS990/PYTotalProfFndrsngExpnsAmt0259705
IRS990/PYTotalRevenueAmt0472620
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-1563
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0true
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt068596
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt068596
IRS990ScheduleD/TotalBookValueProgramRltdAmt01841030
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0KATHY RICE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0WIFE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0BOOKKEEPING SERVICES
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organization amended the requirements to become a member of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Certain votes for organization bylaws or events are subject to membership wide vote, and not solely the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH MEMBER OF THE BOARD OF DIRECTORS IS EMAILED A COPY OF THE FINISHED TAX RETURN FOR REVIEW AND CONSIDERATION. ONCE ALL BOARD MEMBERS AGREE TO THE TAX RETURN, NOTICE WILL BE GIVEN TO THE CHAIRMAN, WHOM WILL THEN SIGN THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Monthly bookkeeping is reviewed by board of directors every year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC VIA THE SECRETARY OF STATE WEBSITE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CHANGE IN INV ACCT PRIOR PERIOD = $159781
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02147003
IRS990/TotalAssetsEOYAmt02305208
IRS990/TotalAssetsGrp/BOYAmt02147003
IRS990/TotalAssetsGrp/EOYAmt02305208
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0525808
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0538896
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt013
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02146990
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02305208
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt011525
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0537333
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02147003
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02305208
IRS990/TravelGrp/TotalAmt011301
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0C/O K RICE 12 Willow Dr
IRS990/USAddress/CityNm0Lowman
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd083637
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0ispaonline.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jason Horst
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IDAHO STATE POLICE ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0IDAH
ReturnHeader/Filer/EIN0820379652
ReturnHeader/Filer/PhoneNum02084404331
ReturnHeader/Filer/USAddress/AddressLine1Txt0C/O K RICE 12 Willow Dr
ReturnHeader/Filer/USAddress/CityNm0Lowman
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083637
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0394666224
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Olsen & Company CPAs PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0132 SW 5th Ave Ste 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Meridian
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083642
ReturnHeader/PreparerPersonGrp/PhoneNum02089018788
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Ken Webster
ReturnHeader/ReturnTs02026-02-12T08:02:13-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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