Civic Intelligence

Esther Simplot Performing Arts Academy

EIN 82-0446623 • 501(c)3 • Boise, ID

Profile

Provide building facilities for three other charitable organizations whose missions are to enrich, entertain and educate through a variety of performing arts.

516 S 9th StBoise, ID 83702

www.espaa.org

Siviq Scores

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

Liabilities / Assets

10th percentile

0.00x

Higher debt load relative to assets than 10% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

11th percentile

0.01x

Higher debt load relative to revenue than 11% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

93rd percentile

66%

Higher net margin than 93% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

15th percentile

$0

Higher top officer pay than 15% of similar nonprofits.

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

3rd percentile

-38%

Faster asset growth than 3% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

97th percentile

340%

Faster revenue growth than 97% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets10th percentile

Assets

Down

$12,017,599

Down $7,373,484 (-38%) from 2023

Liabilities

Down

$22,542

Down $27,111 (-55%) from 2023

Net Assets

Down

$11,995,057

Down $7,346,373 (-38%) from 2023

Operations
Liabilities / Revenue11th percentileNet Margin93rd percentile

Revenue

Up

$2,146,189

Up $1,658,192 (+340%) from 2023

Expenses

Up

$722,207

Up $67,231 (+10%) from 2023

Net Income

Up

$1,423,982

Up $1,590,961 (+953%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth3rd percentile

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

$30M$20M$10M$0Assets 2011: $6,459,890Liabilities 2011: $7,464Net Assets 2011: $6,452,4262011Assets 2012: $11,730,557Liabilities 2012: $13,506Net Assets 2012: $11,717,0512012Assets 2013: $12,436,761Liabilities 2013: $7,337Net Assets 2013: $12,429,4242013Assets 2014: $13,783,746Liabilities 2014: $11,398Net Assets 2014: $13,772,3482014Assets 2015: $13,556,804Liabilities 2015: $8,123Net Assets 2015: $13,548,6812015Assets 2016: $12,964,990Liabilities 2016: $28,504Net Assets 2016: $12,936,4862016Assets 2017: $14,168,154Liabilities 2017: $7,403Net Assets 2017: $14,160,7512017Assets 2018: $14,789,257Liabilities 2018: $5,661Net Assets 2018: $14,783,5962018Assets 2019: $16,138,470Liabilities 2019: $6,649Net Assets 2019: $16,131,8212019Assets 2020: $17,106,959Liabilities 2020: $121,406Net Assets 2020: $16,985,5532020Assets 2021: $20,907,444Liabilities 2021: $21,003Net Assets 2021: $20,886,4412021Assets 2022: $18,794,531Liabilities 2022: $92,963Net Assets 2022: $18,701,5682022Assets 2023: $19,391,083Liabilities 2023: $49,653Net Assets 2023: $19,341,4302023Assets 2024: $12,017,599Liabilities 2024: $22,542Net Assets 2024: $11,995,0572024

Highlighted filing

2024

Assets$12,017,599
Liabilities$22,542
Net Assets$11,995,057
Open 2024 Filing

Operations Trend

Revenue Growth97th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $420,669Expenses 2011: $313,545Net Income 2011: $107,1242011Revenue 2012: $2,422,611Expenses 2012: $346,702Net Income 2012: $2,075,9092012Revenue 2013: $469,043Expenses 2013: $347,251Net Income 2013: $121,7922013Revenue 2014: $337,817Expenses 2014: $353,147Net Income 2014: -$15,3302014Revenue 2015: $506,074Expenses 2015: $368,850Net Income 2015: $137,2242015Revenue 2016: $411,572Expenses 2016: $348,469Net Income 2016: $63,1032016Revenue 2017: $480,620Expenses 2017: $375,703Net Income 2017: $104,9172017Revenue 2018: $639,371Expenses 2018: $382,087Net Income 2018: $257,2842018Revenue 2019: $1,830,399Expenses 2019: $377,105Net Income 2019: $1,453,2942019Revenue 2020: $1,884,065Expenses 2020: $531,468Net Income 2020: $1,352,5972020Revenue 2021: $1,465,849Expenses 2021: $517,678Net Income 2021: $948,1712021Revenue 2022: $1,176,536Expenses 2022: $906,118Net Income 2022: $270,4182022Revenue 2023: $487,997Expenses 2023: $654,976Net Income 2023: -$166,9792023Revenue 2024: $2,146,189Expenses 2024: $722,207Net Income 2024: $1,423,9822024

Highlighted filing

2024

Revenue$2,146,189
Expenses$722,207
Net Income$1,423,982
Open 2024 Filing

Filings

Most recent year

2024 • Form 990PFXML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$12,017,599
Liabilities
$22,542
Net assets
$11,995,057
Revenue
$2,146,189
Expenses
$722,207
Net income
$1,423,982
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.0$0.02$12.0$2.15$0.72$1.42
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.4$0.05$19.3$0.49$0.65$0.17
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.8$0.09$18.7$1.18$0.91$0.27
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.9$0.02$20.9$1.47$0.52$0.95
2020Summary only. Only limited summary data is available for this year.$17.1$0.12$17.0$1.88$0.53$1.35
2019Summary only. Only limited summary data is available for this year.$16.1$0.01$16.1$1.83$0.38$1.45
2018Summary only. Only limited summary data is available for this year.$14.8$0.01$14.8$0.64$0.38$0.26
2017Summary only. Only limited summary data is available for this year.$14.2$0.01$14.2$0.48$0.38$0.10
2016Summary only. Only limited summary data is available for this year.$13.0$0.03$12.9$0.41$0.35$0.06
2015Summary only. Only limited summary data is available for this year.$13.6$0.01$13.5$0.51$0.37$0.14
2014Summary only. Only limited summary data is available for this year.$13.8$0.01$13.8$0.34$0.35$0.02
2013Summary only. Only limited summary data is available for this year.$12.4$0.01$12.4$0.47$0.35$0.12
2012Summary only. Only limited summary data is available for this year.$11.7$0.01$11.7$2.42$0.35$2.08
2011Summary only. Only limited summary data is available for this year.$6.46$0.01$6.45$0.42$0.31$0.11
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 8, 2023
Return Version
2022v5.0
Gross Receipts
$2,539,473
Mission and Program Overview

Mission

Provide building facilities for three other charitable organizations whose missions are to enrich, entertain and educate through a variety of performing arts.

The esther simplot peforming arts academy shall foster the development of the performing arts by providing an artistic facility for teaching and performing the arts for the following organizations: the boise philharmonic association, inc; ballet idaho, inc; opera idaho, inc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$18,701,568$19,341,430▲ $639,862
Investments Other Securities$8,236,457$8,687,280▲ $450,823
Land, Buildings, and Equipment, Net$6,000,275$5,856,374▼ $143,901
Investments in Publicly Traded Securities$4,472,686$4,736,472▲ $263,786
Cash and Non-Interest-Bearing Accounts$49,087$73,004▲ $23,917
Prepaid Expenses and Deferred Charges$19,156$15,953▼ $3,203
Accounts Receivable$500--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$18,794,531$19,391,083▲ $596,552
Other Assets Total$16,370$22,000▲ $5,630
Liabilities
Deferred Revenue$31,639$27,980▼ $3,659
Accounts Payable and Accrued Expenses$61,324$21,673▼ $39,651
Total Liabilities$92,963$49,653▼ $43,310
Net Assets / Fund Balance
Total Net Assets Fund Balance$18,701,568$19,341,430▲ $639,862
Total Liabilities and Net Assets / Fund Balance$18,794,531$19,391,083▲ $596,552

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,742,558$3,184,133$6,926,691
Land$1,847,295-$1,847,295
Equipment$249,866$373,903$623,769
Other Land Buildings$16,655$39,672$56,327
Other Securities$8,687,280--
Compensation and Service Providers
Top Officer Pay15th percentile

Board Members and Trustees

NameTitle
Annette G ElgPresident
Ronald N GravesVice President
Bill DrakeDirector
Vic ConradDirector
Stanley FornanderSecretary
A J BalukoffTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$421,621
Program Service Revenue
$0
Investment Income
$141,351
Other Revenue
$-74,975
All Other Contributions
$421,621
Change in Net Assets
$-166,979

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table12$32,066Actual Cost
Total Noncash Contributions12$32,066-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$654,976
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$191,399--$191,399
Occupancy$143,200--$143,200
Fees for Services Management-$129,195-$129,195
Fees for Service Investment Mgmnt Fees-$105,584-$105,584
Office Expenses$31,816$4,080-$35,896
Fees for Services Accounting-$32,066-$32,066
Insurance$15,149--$15,149
Information Technology-$1,283-$1,283
Travel-$568-$568
Other Expenses$575$61-$61
Total Functional Expenses$382,139$272,837$0$654,976
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“An officer of the entity reviews and signs the form 990.”

Form 990, Part VI, Section C, Line 19

“The organization maintains a permanent file containing copies of financial statements, organization papers and form 990's. The permanent file is available upon request.”

Filing and Contact Details

Filer

Filer Name
Esther Simplot Performing Arts Academy
EIN
82-0446623
Phone
2083362110
Address
516 S 9TH ST, BOISE, ID 83702

Signing Officer

Name
A J Balukoff
Title
Director
Phone
2083362110
Signed
2023-11-08

Organization Details

Principal Officer
A J Balukoff
Formed
1991
Legal Domicile
Id
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6
Raw XML Appendix395 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
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt061324
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt021673
IRS990/AccountsReceivableGrp/BOYAmt0500
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE ESTHER SIMPLOT PEFORMING ARTS ACADEMY SHALL FOSTER THE DEVELOPMENT OF THE PERFORMING ARTS BY PROVIDING AN ARTISTIC FACILITY FOR TEACHING AND PERFORMING THE ARTS FOR THE FOLLOWING ORGANIZATIONS: THE BOISE PHILHARMONIC ASSOCIATION, INC; BALLET IDAHO, INC; OPERA IDAHO, INC.
IRS990/AllOtherContributionsAmt0421621
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0J R SIMPLOT COMPANY
IRS990/BooksInCareOfDetail/PhoneNum02083362110
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01099 W FRONT ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0BOISE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ID
IRS990/BooksInCareOfDetail/USAddress/ZIPCd083702
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt049087
IRS990/CashNonInterestBearingGrp/EOYAmt073004
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0421621
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0141351
IRS990/CYOtherExpensesAmt0654976
IRS990/CYOtherRevenueAmt0-74975
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-166979
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0654976
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0487997
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd01
IRS990/DeferredRevenueGrp/BOYAmt031639
IRS990/DeferredRevenueGrp/EOYAmt027980
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0191399
IRS990/DepreciationDepletionGrp/TotalAmt0191399
IRS990/Desc0THE ACADEMY PROVIDES A BUILDING THAT HOUSES THE GENERAL OFFICE AND REHEARSAL SPACE FOR BOISE PHILHARMONIC.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0102960
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt032066
IRS990/FeesForServicesAccountingGrp/TotalAmt032066
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt0129195
IRS990/FeesForServicesManagementGrp/TotalAmt0129195
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt0105584
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt0105584
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0ANNETTE G ELG
IRS990/Form990PartVIISectionAGrp/PersonNm1RONALD N GRAVES
IRS990/Form990PartVIISectionAGrp/PersonNm2STANLEY FORNANDER
IRS990/Form990PartVIISectionAGrp/PersonNm3A J BALUKOFF
IRS990/Form990PartVIISectionAGrp/PersonNm4BILL DRAKE
IRS990/Form990PartVIISectionAGrp/PersonNm5VIC CONRAD
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01991
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0-8603
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01948518
IRS990/GrossReceiptsAmt02539473
IRS990/GrossRentsGrp/RealAmt019380
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01283
IRS990/InformationTechnologyGrp/TotalAmt01283
IRS990/InsuranceGrp/ProgramServicesAmt015149
IRS990/InsuranceGrp/TotalAmt015149
IRS990/InvestmentIncomeGrp/ExclusionAmt0149954
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0149954
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt08236457
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt08687280
IRS990/InvestmentsPubTradedSecGrp/BOYAmt04472686
IRS990/InvestmentsPubTradedSecGrp/EOYAmt04736472
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03597708
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06000275
IRS990/LandBldgEquipBasisNetGrp/EOYAmt05856374
IRS990/LandBldgEquipCostOrOtherBssAmt09454082
IRS990/LegalDomicileStateCd0ID
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01957121
IRS990/LessRentalExpensesGrp/RealAmt094355
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDE BUILDING FACILITIES FOR THREE OTHER CHARITABLE ORGANIZATIONS WHOSE MISSIONS ARE TO ENRICH, ENTERTAIN AND EDUCATE THROUGH A VARIETY OF PERFORMING ARTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt018701568
IRS990/NetAssetsOrFundBalancesEOYAmt019341430
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-8603
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-8603
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0-74975
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-74975
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0806841
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt032066
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0143200
IRS990/OccupancyGrp/TotalAmt0143200
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04080
IRS990/OfficeExpensesGrp/ProgramServicesAmt031816
IRS990/OfficeExpensesGrp/TotalAmt035896
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt016370
IRS990/OtherAssetsTotalGrp/EOYAmt022000
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0EQUIPMENT MAINTENANCE
IRS990/OtherExpensesGrp/Desc1BANK SERVICE CHARGE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt061
IRS990/OtherExpensesGrp/ProgramServicesAmt0575
IRS990/OtherExpensesGrp/TotalAmt0575
IRS990/OtherExpensesGrp/TotalAmt161
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt019156
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015953
IRS990/PrincipalOfficerNm0A J BALUKOFF
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0.THE ACADEMY PROVIDES A BUILDING THAT HOUSES THE GENERAL OFFICE AND REHEARSAL SPACE FOR BALLET IDAHO
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0199979
IRS990/ProgSrvcAccomActy3Grp/Desc0THE ACADEMY PROVIDES A BUILDING THAT HOUSES THE GENERAL OFFICE AND REHEARSAL SPACE FOR OPERA IDAHO.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt079200
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0884947
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYOtherExpensesAmt0906118
IRS990/PYOtherRevenueAmt012895
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0270418
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0906118
IRS990/PYTotalProfFndrsngExpnsAmt00
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IRS990/ReconcilationRevenueExpnssAmt0-166979
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IRS990/RelatedOrganizationCtrlEntInd00
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IRS990/ReportOtherAssetsInd00
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IRS990/ReportProgramRelatedInvstInd00
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IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd11
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd21
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd110
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd210
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IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt1199979
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt279200
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt20
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0BOISE PHILHARMONIC INC
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1BALLET IDAHO INC
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt2OPERA IDAHO INC
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0373903
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0623769
IRS990ScheduleD/LandGrp/BookValueAmt01847295
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01847295
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt016655
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt039672
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt056327
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt08687280
IRS990ScheduleD/OtherSecuritiesGrp/Desc0IDAHO COMMUNITY FOUNDATION ENDOWMENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AN OFFICER OF THE ENTITY REVIEWS AND SIGNS THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAINTAINS A PERMANENT FILE CONTAINING COPIES OF FINANCIAL STATEMENTS, ORGANIZATION PAPERS AND FORM 990'S. THE PERMANENT FILE IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0654976
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IRS990/UponRequestInd0X
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IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0A J BALUKOFF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02083362110
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ESTHER SIMPLOT PERFORMING ARTS ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0ESTH
ReturnHeader/Filer/EIN0820446623
ReturnHeader/Filer/PhoneNum02083362110
ReturnHeader/Filer/USAddress/AddressLine1Txt0516 S 9TH ST
ReturnHeader/Filer/USAddress/CityNm0BOISE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083702
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-08
ReturnHeader/ReturnTs02023-11-13T12:56:49-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0A
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BALUKOFF
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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