Civic Intelligence

Esther Simplot Performing Arts Academy Inc.

990 • Fiscal year 2022 • EIN 82-0446623

Jul 01, 2021 to Jun 30, 2022 • Filed on Jun 26, 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

12th percentile

0.00x

Higher debt load relative to assets than 12% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

26th percentile

0.08x

Higher debt load relative to revenue than 26% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Net Margin

74th percentile

23%

Higher net margin than 74% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

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.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

19th percentile

-10%

Faster asset growth than 19% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

17th percentile

-20%

Faster revenue growth than 17% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets12th percentile

Assets

Down

$18,794,531

Down $2,112,913 (-10%) from 2021

Net Assets

Down

$18,701,568

Down $2,184,873 (-10%) from 2021

Liabilities

Up

$92,963

Up $71,960 (+343%) from 2021

Revenue And Expenses
Liabilities / Revenue26th percentileNet Margin74th percentile

Revenue

Down

$1,176,536

Down $289,313 (-20%) from 2021

Expenses

Up

$906,118

Up $388,440 (+75%) from 2021

Net Income

Down

$270,418

Down $677,753 (-71%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth19th 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

2022

Assets$18,794,531
Liabilities$92,963
Net Assets$18,701,568
Open 2022 Filing

Operations Trend

Revenue Growth17th 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

2022

Revenue$1,176,536
Expenses$906,118
Net Income$270,418
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Jun 26, 2023
Return Version
2021v4.2
Gross Receipts
$1,467,933
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$20,886,441$18,701,568▼ $2,184,873
Investments Other Securities$9,307,725$8,236,457▼ $1,071,268
Land, Buildings, and Equipment, Net$4,131,846$6,000,275▲ $1,868,429
Investments in Publicly Traded Securities$5,541,950$4,472,686▼ $1,069,264
Cash and Non-Interest-Bearing Accounts$32,627$49,087▲ $16,460
Prepaid Expenses and Deferred Charges$12,237$19,156▲ $6,919
Accounts Receivable$1,000$500▼ $500
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$20,907,444$18,794,531▼ $2,112,913
Other Assets Total$1,880,059$16,370▼ $1,863,689
Liabilities
Accounts Payable and Accrued Expenses$10,293$61,324▲ $51,031
Deferred Revenue$10,710$31,639▲ $20,929
Total Liabilities$21,003$92,963▲ $71,960
Net Assets / Fund Balance
Total Net Assets Fund Balance$20,886,441$18,701,568▼ $2,184,873
Total Liabilities and Net Assets / Fund Balance$20,907,444$18,794,531▼ $2,112,913

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,854,899$2,995,800$6,850,699
Land$1,847,295-$1,847,295
Equipment$280,618$320,473$601,091
Other Land Buildings$17,463$38,864$56,327
Other Securities$8,236,457--
Compensation and Service Providers
Top Officer Pay14th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$884,947
Program Service Revenue
$0
Investment Income
$278,694
Other Revenue
$12,895
All Other Contributions
$884,947
Change in Net Assets
$270,418

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$30,940Actual Cost
Total Noncash Contributions12$30,940-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$906,118
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
Occupancy$392,029--$392,029
Depreciation Depletion$219,153--$219,153
Fees for Services Management-$120,092-$120,092
Fees for Service Investment Mgmnt Fees-$119,046-$119,046
Fees for Services Accounting-$30,940-$30,940
Insurance$16,862--$16,862
Office Expenses$546$3,762-$4,308
Information Technology-$2,190-$2,190
Other Expenses$1,365$133-$133
Total Functional Expenses$629,955$276,163$0$906,118
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
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
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
2023-06-26

Organization Details

Principal Officer
A J Balukoff
Formed
1991
Legal Domicile
Id
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5
Raw XML Appendix393 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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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt2104993
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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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0320473
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0601091
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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/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
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ReasonableCauseExplanation/ExplanationTxt0THERE HAS BEEN 100% STAFF TURN OVER IN THE ACCOUNTING DEPARTMENT THAT SUPPORTS THE PREPARATION OF THIS FORM 990 FOR THE ESTHER SIMPLOT PEFORMING ARTS ACADEMY. IN ADDITION, THE DEPARTMENT WAS ALSO UNDERGOING A TRANSITION TO NEW TAX PREPARATION SOFTWARE AND A TAX DUE DATE TICKLER SYSTEM. GIVEN THE STAFFING TURNOVER, TIMING OF THE FISCAL YEAR FILING FOR THIS ENTITY AND OTHER SOFTWARE SYSTEM CHANGES, THIS TAX FILING WAS INADVERTANTLY MISSED. AT THIS TIME, THE ACCOUNTING STAFF SUPPORTING THIS ORGANIZATION IS FULLY STAFFED, A NEW TICKLER SYSTEM WITH ACCURATE DUE DATE REMINDERS HAS BEEN ADDED, AND ENTRY INTO THE NEW SOFTWARE PROGRAM IS COMPLETE. IT IS EXPECTED WITH THESE CHANGES THAT THE LATE FILING WILL NOT BE REPEATED AND THERE WILL BE ONLY TIMELY TAX FILINGS IN THE FUTURE. IT IS RESPECTFULLY REQUESTED THAT ANY LATE FILING PENALTIES BE ABATED.
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0A J BALUKOFF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02083362110
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-06-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ESTHER SIMPLOT PERFORMING ARTS ACADEMY
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ReturnHeader/PreparerPersonGrp/PreparationDt02023-06-26
ReturnHeader/ReturnTs02023-06-26T17:32:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0A
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BALUKOFF
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$18,794,531
Liabilities
$92,963
Net assets
$18,701,568
Revenue
$1,176,536
Expenses
$906,118
Net income
$270,418
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
2022Detailed filing. Detailed filing data is available for this year.$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