Civic Intelligence

Bright Tomorrows Inc.

990 • Fiscal year 2023 • EIN 82-0396300

Jul 01, 2022 to Jun 30, 2023 • Filed on May 08, 2023

409 WashingtonPocatello, ID 83201

(208) 234-2646

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.02x

Higher debt load relative to assets than 53% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

61st percentile

0.06x

Higher debt load relative to revenue than 61% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

19th percentile

-16%

Higher net margin than 19% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

79th percentile

$75,986

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 24.0% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

20th percentile

-8.6%

Faster asset growth than 20% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

18th percentile

-20%

Faster revenue growth than 18% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$722,042

Down $67,946 (-8.6%) from 2022

Net Assets

Down

$704,564

Down $50,804 (-6.7%) from 2022

Liabilities

Down

$17,478

Down $17,142 (-50%) from 2022

Revenue

Down

$316,181

Down $78,479 (-20%) from 2022

Expenses

Up

$366,985

Up $5,804 (+1.6%) from 2022

Net Income

Down

-$50,804

Down $84,283 (-252%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $531,136Liabilities 2011: $14,215Net Assets 2011: $516,9212011Assets 2012: $615,254Liabilities 2012: $68,944Net Assets 2012: $546,3102012Assets 2013: $653,740Liabilities 2013: $78,286Net Assets 2013: $575,4542013Assets 2014: $703,295Liabilities 2014: $100,640Net Assets 2014: $602,6552014Assets 2015: $670,931Liabilities 2015: $61,320Net Assets 2015: $609,6112015Assets 2016: $654,696Liabilities 2016: $62,581Net Assets 2016: $592,1152016Assets 2017: $642,727Liabilities 2017: $19,581Net Assets 2017: $623,1462017Assets 2018: $729,753Liabilities 2018: $23,384Net Assets 2018: $706,3692018Assets 2019: $808,871Liabilities 2019: $53,624Net Assets 2019: $755,2472019Assets 2020: $763,891Liabilities 2020: $15,048Net Assets 2020: $748,8432020Assets 2021: $733,493Liabilities 2021: $11,604Net Assets 2021: $721,8892021Assets 2022: $789,988Liabilities 2022: $34,620Net Assets 2022: $755,3682022Assets 2023: $722,042Liabilities 2023: $17,478Net Assets 2023: $704,5642023Assets 2024: $624,991Liabilities 2024: $21,140Net Assets 2024: $603,8512024

Highlighted filing

2023

Assets$722,042
Liabilities$17,478
Net Assets$704,564

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $266,1752011Expenses 2012: $340,9522012Expenses 2013: $432,7592013Revenue 2014: $455,034Expenses 2014: $427,833Net Income 2014: $27,2012014Revenue 2015: $466,514Expenses 2015: $459,558Net Income 2015: $6,9562015Revenue 2016: $462,006Expenses 2016: $479,502Net Income 2016: -$17,4962016Revenue 2017: $512,939Expenses 2017: $481,908Net Income 2017: $31,0312017Revenue 2018: $543,589Expenses 2018: $460,366Net Income 2018: $83,2232018Revenue 2019: $566,816Expenses 2019: $517,938Net Income 2019: $48,8782019Revenue 2020: $524,724Expenses 2020: $531,128Net Income 2020: -$6,4042020Revenue 2021: $445,730Expenses 2021: $472,684Net Income 2021: -$26,9542021Revenue 2022: $394,660Expenses 2022: $361,181Net Income 2022: $33,4792022Revenue 2023: $316,181Expenses 2023: $366,985Net Income 2023: -$50,8042023Revenue 2024: $303,801Expenses 2024: $404,514Net Income 2024: -$100,7132024

Highlighted filing

2023

Revenue$316,181
Expenses$366,985
Net Income-$50,804
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 8, 2023
Return Version
2022v5.0
Gross Receipts
$317,430
Mission and Program Overview

Mission

Bright tomorrows provides crisis intervention, child abuse interview, and mental health counseling and assessment services for children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$284,876$270,699▼ $14,177
Savings and Temporary Cash Investments$207,922$214,804▲ $6,882
Cash and Non-Interest-Bearing Accounts$214,979$162,337▼ $52,642
Pledges and Grants Receivable$63,607$42,902▼ $20,705
Accounts Receivable$15,960$28,866▲ $12,906
Prepaid Expenses and Deferred Charges$2,644$2,434▼ $210
Total Assets$789,988$722,042▼ $67,946
Liabilities
Other Liabilities$11,439$13,541▲ $2,102
Accounts Payable and Accrued Expenses$23,181$3,937▼ $19,244
Total Liabilities$34,620$17,478▼ $17,142
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$755,368$704,564▼ $50,804
Total Net Assets Fund Balance$755,368$704,564▼ $50,804
Total Liabilities and Net Assets / Fund Balance$789,988$722,042▼ $67,946

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$244,282$157,451$401,733
Equipment$26,417$47,652$74,069
Compensation and Service Providers

Employees

NameTitleBaseTotal
Cassidy RoskeExecutive Di$75,986$75,986

Board Members and Trustees

NameTitle
Susan GibbensPresident
Carol GilbertBoard Member
Ernie MoserBoard Member
Jean HigginsBoard Member
Leslie FoltzBoard Member
Mary McaleeseBoard Member
Nick TranmerBoard Member
Oliver IbarraBoard Member
Kent HobbsSecretary
Jill RobertsonTreasurer
Gretchen KinghornVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$47,044
Program Service Revenue
$229,437
Investment Income
$7,012
Other Revenue
$32,688
All Other Contributions
$47,044
Change in Net Assets
$-50,804

Audited Revenue Reconciliation

Revenue per Audited Statements
$316,181
Total Revenue per Audited Statements
$316,181
Total Revenue per Form 990
$316,181
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$277,527
Other Expenses$89,458
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$147,860$29,632-$177,492
Current Officers, Directors, Trustees, and Key Employees$63,068$12,918-$75,986
Occupancy$19,578$3,951-$23,529
Payroll Taxes$16,279$3,285-$19,564
Depreciation Depletion$15,849$1,959-$17,808
Office Expenses$11,672$2,355-$14,027
Insurance$9,676$1,952-$11,628
Pension Plan Contributions$3,723$762-$4,485
Travel$4,055--$4,055
Fees for Services Other$1,707$2,004-$3,711
Other Expenses$1,279$255-$1,279
Total Functional Expenses$297,992$68,993$0$366,985

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$366,985
Total Expenses per Audited Statements$366,985
Total Expenses per Form 990$366,985
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$33,937
Fundraising Direct Expenses$1,249
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Barn Dance Fund$33,937$33,937$1,249$32,688
Total Events$33,937$33,937$1,249$32,688
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$8,922
Accrued Vacation$4,619
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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, Page 6, Part VI, Line 11B

A copy of the organization's form 990 was provided to the organization's director for review prior to filing.

Form 990, Page 6, Part VI, Line 12C

Annualy, board members are asked if they have any conflicts of interest or possible conflicts of interest.

Form 990, Page 6, Part VI, Line 15A

The board of directors receive a schedule showing current payrates of executive directors in similar positions. This schedule is obtained from the state occupational website. The board discusses this schedule along with reviewing the directors' performance and then determine compensation for the business director and clinical director.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Bright Tomorrows
EIN
82-0396300
Address
409 WASHINGTON, POCATELLO, ID 83201

Signing Officer

Name
Cassidy Roske
Title
Executive Director
Signed
2023-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cassidy Roske
Formed
1986
Legal Domicile
Id
Voting Board Members
11
Independent Board Members
11
Employees
8

Preparer

Firm
Deaton & Company Chartered
Address
215 N 9TH AVE STE A, POCATELLO, ID 83201-5278
Preparer
Robinson Ryan
Phone
2082325825
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IRS990/PYOtherRevenueAmt024076
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IRS990/PYRevenuesLessExpensesAmt033479
IRS990/PYSalariesCompEmpBnftPaidAmt0260876
IRS990/PYTotalExpensesAmt0361181
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-50804
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0true
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0207922
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt062155
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0309935
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt06537
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt07961
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03305
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IRS990ScheduleA/PublicSupportPY170Pct00.76200
IRS990ScheduleA/PublicSupportTotal170Amt0309935
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt047044
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt048024
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt078827
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt073885
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt062155
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0309935
IRS990ScheduleA/TotalSupportAmt0450027
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt031688
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt023076
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt025844
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt027831
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0244282
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0157451
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0401733
IRS990ScheduleD/EquipmentGrp/BookValueAmt026417
IRS990ScheduleD/EquipmentGrp/DepreciationAmt047652
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt074069
IRS990ScheduleD/ExpensesSubtotalAmt0366985
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08922
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14619
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED VACATION
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0270699
IRS990ScheduleD/TotalExpensesPerForm990Amt0366985
IRS990ScheduleD/TotalLiabilityAmt013541
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0366985
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt01249
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BARN DANCE FUND
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt033937
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt033937
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01249
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IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE ORGANIZATION'S FORM 990 WAS PROVIDED TO THE ORGANIZATION'S DIRECTOR FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUALY, BOARD MEMBERS ARE ASKED IF THEY HAVE ANY CONFLICTS OF INTEREST OR POSSIBLE CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS RECEIVE A SCHEDULE SHOWING CURRENT PAYRATES OF EXECUTIVE DIRECTORS IN SIMILAR POSITIONS. THIS SCHEDULE IS OBTAINED FROM THE STATE OCCUPATIONAL WEBSITE. THE BOARD DISCUSSES THIS SCHEDULE ALONG WITH REVIEWING THE DIRECTORS' PERFORMANCE AND THEN DETERMINE COMPENSATION FOR THE BUSINESS DIRECTOR AND CLINICAL DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt0789988
IRS990/TotalAssetsGrp/EOYAmt0722042
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt047044
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt068993
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0297992
IRS990/TotalFunctionalExpensesGrp/TotalAmt0366985
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt034620
IRS990/TotalLiabilitiesEOYAmt017478
IRS990/TotalLiabilitiesGrp/BOYAmt034620
IRS990/TotalLiabilitiesGrp/EOYAmt017478
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0755368
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0704564
IRS990/TotalProgramServiceExpensesAmt0297992
IRS990/TotalProgramServiceRevenueAmt0229437
IRS990/TotalReportableCompFromOrgAmt075986
IRS990/TotalRevenueGrp/ExclusionAmt039700
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0229437
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0316181
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0789988
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0722042
IRS990/TravelGrp/ProgramServicesAmt04055
IRS990/TravelGrp/TotalAmt04055
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CASSIDY ROSKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-08

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.25$0.21$6.04$3.04$4.05$1.01
2023Detailed filing. Detailed filing data is available for this year.$7.22$0.17$7.05$3.16$3.67$0.51
2022Detailed filing. Detailed filing data is available for this year.$7.90$0.35$7.55$3.95$3.61$0.33
2021Detailed filing. Detailed filing data is available for this year.$7.33$0.12$7.22$4.46$4.73$0.27
2020Detailed filing. Detailed filing data is available for this year.$7.64$0.15$7.49$5.25$5.31$0.06
2019Detailed filing. Detailed filing data is available for this year.$8.09$0.54$7.55$5.67$5.18$0.49
2018Detailed filing. Detailed filing data is available for this year.$7.30$0.23$7.06$5.44$4.60$0.83
2017Detailed filing. Detailed filing data is available for this year.$6.43$0.20$6.23$5.13$4.82$0.31
2016Detailed filing. Detailed filing data is available for this year.$6.55$0.63$5.92$4.62$4.80$0.17
2015Detailed filing. Detailed filing data is available for this year.$6.71$0.61$6.10$4.67$4.60$0.07
2014Detailed filing. Detailed filing data is available for this year.$7.03$1.01$6.03$4.55$4.28$0.27
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.54$0.78$5.75$4.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.15$0.69$5.46$3.41
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.31$0.14$5.17$2.66