Civic Intelligence

Esther Simplot Performing Arts Academy Inc.

990 • Fiscal year 2023 • EIN 82-0446623

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

Organization ProfileN/A
516 S 9th StBoise, ID 83702

(208) 336-2110

Siviq Scores

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

Liabilities / Assets

10th percentile

0.00x

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

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

29th percentile

0.10x

Higher debt load relative to revenue than 29% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

9th percentile

-34%

Higher net margin than 9% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

14th percentile

$0

Higher top officer pay than 14% of similar nonprofits.

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

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Asset Growth

41st percentile

3.2%

Faster asset growth than 41% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

5th percentile

-59%

Faster revenue growth than 5% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets10th percentile

Assets

Up

$19,391,083

Up $596,552 (+3.2%) from 2022

Net Assets

Up

$19,341,430

Up $639,862 (+3.4%) from 2022

Liabilities

Down

$49,653

Down $43,310 (-47%) from 2022

Revenue And Expenses
Liabilities / Revenue29th percentileNet Margin9th percentile

Revenue

Down

$487,997

Down $688,539 (-59%) from 2022

Expenses

Down

$654,976

Down $251,142 (-28%) from 2022

Net Income

Down

-$166,979

Down $437,397 (-162%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth41st percentile

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

$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

2023

Assets$19,391,083
Liabilities$49,653
Net Assets$19,341,430
Open 2023 Filing

Operations Trend

Revenue Growth5th percentile

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$487,997
Expenses$654,976
Net Income-$166,979
Open 2023 Filing
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 Pay14th 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
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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.
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IRS990ScheduleA/IRSWrittenDeterminationInd0X
IRS990ScheduleA/MajorityDirTrstSupportedOrgInd01
IRS990ScheduleA/OtherSupportSumAmt0382139
IRS990ScheduleA/SupportedOrganizationsCnt03
IRS990ScheduleA/SupportedOrganizationsTotalCnt03
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0826006000
IRS990ScheduleA/SupportedOrgInformationGrp/EIN1820301511
IRS990ScheduleA/SupportedOrgInformationGrp/EIN2237331238
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IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd11
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd21
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd110
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd210
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt0102960
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt1199979
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt279200
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt10
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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IRS990ScheduleA/SupportingOrgType2Ind0X
IRS990ScheduleA/SupportSumAmt00
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt03184133
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0249866
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0373903
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0623769
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IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt08687280
IRS990ScheduleD/OtherSecuritiesGrp/Desc0IDAHO COMMUNITY FOUNDATION ENDOWMENT
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt05856374
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IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
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IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0ACCOUNTING SERVICES
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IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
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
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0272837
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0382139
IRS990/TotalFunctionalExpensesGrp/TotalAmt0654976
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt092963
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IRS990/TotalLiabilitiesGrp/BOYAmt092963
IRS990/TotalLiabilitiesGrp/EOYAmt049653
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IRS990/TotalRevenueGrp/ExclusionAmt066376
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
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IRS990/UnrelatedBusIncmOverLimitInd00
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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

Document Assets

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Filings

Displayed year

2023 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$19,391,083
Liabilities
$49,653
Net assets
$19,341,430
Revenue
$487,997
Expenses
$654,976
Net income
-$166,979
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2023 filings • 501(c)3 • $10M-$25M nonprofits