Liabilities / Assets
8th percentile
Higher debt load relative to assets than 8% of similar nonprofits.
990 • Fiscal year 2021 • EIN 82-0446623
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
8th percentile
Higher debt load relative to assets than 8% of similar nonprofits.
Liabilities / Revenue
11th percentile
Higher debt load relative to revenue than 11% of similar nonprofits.
Net Margin
91st percentile
Higher net margin than 91% of similar nonprofits.
Top Officer Pay
14th percentile
Higher top officer pay than 14% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
74th percentile
Faster asset growth than 74% of similar nonprofits.
Revenue Growth
11th percentile
Faster revenue growth than 11% of similar nonprofits.
Assets
Up$20,907,444
Up $3,800,485 (+22%) from 2020
Net Assets
Up$20,886,441
Up $3,900,888 (+23%) from 2020
Liabilities
Down$21,003
Down $100,403 (-83%) from 2020
Revenue
Down$1,465,849
Down $418,216 (-22%) from 2020
Expenses
Down$517,678
Down $13,790 (-2.6%) from 2020
Net Income
Down$948,171
Down $404,426 (-30%) from 2020
Provide building facilities for three other charitable organizations whose missions are to enrich, entertain and educate through a variety of performing arts.
See Schedule O
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $16,985,553 | $20,886,441 | ▲ $3,900,888 |
| Investments Other Securities | $6,832,627 | $9,307,725 | ▲ $2,475,098 |
| Investments in Publicly Traded Securities | $5,671,101 | $5,541,950 | ▼ $129,151 |
| Land, Buildings, and Equipment, Net | $4,256,710 | $4,131,846 | ▼ $124,864 |
| Cash and Non-Interest-Bearing Accounts | $108,184 | $32,627 | ▼ $75,557 |
| Prepaid Expenses and Deferred Charges | $11,820 | $12,237 | ▲ $417 |
| Accounts Receivable | $1,250 | $1,000 | ▼ $250 |
| Total Assets | $17,106,959 | $20,907,444 | ▲ $3,800,485 |
| Other Assets Total | $225,267 | $1,880,059 | ▲ $1,654,792 |
| Liabilities | |||
| Deferred Revenue | - | $10,710 | - |
| Accounts Payable and Accrued Expenses | $121,406 | $10,293 | ▼ $111,113 |
| Total Liabilities | $121,406 | $21,003 | ▼ $100,403 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $16,985,553 | $20,886,441 | ▲ $3,900,888 |
| Total Liabilities and Net Assets / Fund Balance | $17,106,959 | $20,907,444 | ▲ $3,800,485 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,053,951 | $2,810,782 | $4,864,733 |
| Land | $1,847,295 | - | $1,847,295 |
| Equipment | $212,329 | $279,695 | $451,474 |
| Other Land Buildings | $18,271 | $38,056 | $56,327 |
| Other Assets Org | $1,880,059 | - | - |
| Other Securities | $9,307,725 | - | - |
| Name | Title |
|---|---|
| Bill Drake | Director |
| Annette G Elg | Pres / Director |
| Stanley Fornander | Sec / Director |
| AJ Balukoff | Treas / Director |
| Ronald N Graves | VP / Director |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Securities Publicly Traded | 10 | $661,932 | Fair Market Value (FMV) |
| Other Non Cash Contri Table | 12 | $25,621 | actual |
| Other Non Cash Contri Table | 2 | $16,695 | actual |
| Clothing and Household Goods | - | $4,591 | - |
| Total Noncash Contributions | 24 | $708,839 | - |
| Line Item | Amount |
|---|---|
| Other Expenses | $517,678 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | $169,667 | - | - | $169,667 |
| Depreciation Depletion | $165,414 | - | - | $165,414 |
| Fees for Services Management | - | $114,384 | - | $114,384 |
| Fees for Service Investment Mgmnt Fees | - | $36,749 | - | $36,749 |
| Fees for Services Accounting | - | $25,621 | - | $25,621 |
| Insurance | $16,303 | - | - | $16,303 |
| Office Expenses | $477 | $4,843 | - | $5,320 |
| Travel | - | $32 | - | $32 |
| Other Expenses | $-15,812 | - | - | $-15,812 |
| Total Functional Expenses | $336,049 | $181,629 | $0 | $517,678 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The Esther Simplot Performing 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 formerly known as American Festival Ballet Opera Idaho, Inc formerly known as Boise Opera, Inc.”
“An officer of the entity reviews and signs the Form 990.”
“The organization maintains a permanent file containing copies of financial statements, organizational papers and Form 990s. The permanent file is available upon request to the public.”
“Unrealized Investment Gain 2,952,717”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 121406 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 10293 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 1250 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 1000 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | See Schedule O |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllOtherContributionsAmt | 0 | 1093429 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JR Simplot Company |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2083362110 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | P O Box 27 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Boise |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ID |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 837070027 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 108184 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 32627 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1093429 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 372757 |
| IRS990/CYOtherExpensesAmt | 0 | 517678 |
| IRS990/CYOtherRevenueAmt | 0 | -337 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 948171 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 517678 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1465849 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 10710 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 165414 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 165414 |
| IRS990/Desc | 0 | The Academy provides a building that houses the general office and rehearsal space for Ballet Idaho. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 154022 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditPerformedInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 25621 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 25621 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 114384 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 114384 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 36749 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 36749 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8886TFiledInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 010.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 005.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 005.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 005.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 005.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Annette G Elg |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Ronald N Graves |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Stanley Fornander |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | AJ Balukoff |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Bill Drake |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Pres / Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VP / Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Sec / Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Treas / Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | false |
| IRS990/FormationYr | 0 | 1991 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 256022 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 1306346 |
| IRS990/GrossReceiptsAmt | 0 | 2531985 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 15475 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 16303 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 16303 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 116735 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 6832627 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 9307725 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 5671101 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 5541950 |
| IRS990/IRPDocumentCnt | 0 | 16 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 3128533 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 4256710 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 4131846 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 7260379 |
| IRS990/LegalDomicileStateCd | 0 | ID |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 1050324 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 15812 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | Provide building facilities for three other charitable organizations whose missions are to enrich, entertain and educate through a variety of performing arts. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 16985553 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 20886441 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 256022 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -337 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 2952717 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NoncashContributionsAmt | 0 | 708839 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 169667 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 169667 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 4843 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 477 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 5320 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 225267 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1880059 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Rental Expenses |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | -15812 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | -15812 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PoliciesReferenceChaptersInd | 0 | true |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 11820 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 12237 |
| IRS990/PrincipalOfficerNm | 0 | Annette G Elg |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | The Academy provides a building that houses the general office and rehearsal space for Boise Philharmonic. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 126019 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | The Academy provides a building that houses the general office and rehearsal space for Opera Idaho |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 56008 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 1704962 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 164878 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 455363 |
| IRS990/PYOtherRevenueAmt | 0 | 14225 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1352597 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 76105 |
| IRS990/PYTotalExpensesAmt | 0 | 531468 |
| IRS990/PYTotalRevenueAmt | 0 | 1884065 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 948171 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | -337 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | true |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 16985553 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 20886441 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | true |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | false |
| IRS990ScheduleA/IRSWrittenDeterminationInd | 0 | X |
| IRS990ScheduleA/MajorityDirTrstSupportedOrgInd | 0 | true |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 335558 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 3 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 3 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 820301511 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 1 | 826006000 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 2 | 237331238 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | true |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 1 | true |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 2 | true |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 10 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 1 | 10 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 2 | 10 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 153798 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 1 | 125834 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 2 | 55926 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 1 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 2 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | Ballet Idaho |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 1 | Boise Philharmonic Assoc |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 2 | Opera Idaho |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType2Ind | 0 | X |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Esther Simplot Performing 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 formerly known as American Festival Ballet Opera Idaho, Inc formerly known as Boise Opera, Inc. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | An officer of the entity reviews and signs the Form 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The organization maintains a permanent file containing copies of financial statements, organizational papers and Form 990s. The permanent file is available upon request to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Unrealized Investment Gain 2,952,717 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part I, Section C, Line 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part XI, Line 5 |
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| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | A J Balukoff |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2022-05-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Esther Simplot Performing Arts Academy |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.