Civic Intelligence

Idaho Falls School District 91 Education Foundation Inc.

990 • Fiscal year 2015 • EIN 82-0456533

Jul 01, 2014 to Jun 30, 2015 • Filed on May 12, 2016

690 John Adams ParkwayIdaho Falls, ID 83401

(208) 525-7500

Siviq Scores

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

Liabilities / Assets

75th percentile

0.07x

Higher debt load relative to assets than 75% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

85th percentile

0.15x

Higher debt load relative to revenue than 85% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

3rd percentile

-216%

Higher net margin than 3% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

80th percentile

$13,806

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

9th percentile

-50%

Faster asset growth than 9% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

6th percentile

-63%

Faster revenue growth than 6% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$369,731

Down $365,844 (-50%) from 2014

Net Assets

Down

$342,120

Down $393,455 (-53%) from 2014

Liabilities

Up

$27,611

Up $27,611 from 2014

Revenue

Down

$182,332

Down $306,915 (-63%) from 2014

Expenses

Up

$575,787

Up $228,340 (+66%) from 2014

Net Income

Down

-$393,455

Down $535,255 (-377%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $575,972Liabilities 2011: $26,735Net Assets 2011: $549,2372011Assets 2012: $525,343Liabilities 2012: $0Net Assets 2012: $525,3432012Assets 2013: $630,359Liabilities 2013: $36,593Net Assets 2013: $593,7662013Assets 2014: $735,575Liabilities 2014: $0Net Assets 2014: $735,5752014Assets 2015: $369,731Liabilities 2015: $27,611Net Assets 2015: $342,1202015Assets 2016: $330,634Liabilities 2016: $800Net Assets 2016: $329,8342016Assets 2017: $297,149Liabilities 2017: $0Net Assets 2017: $297,1492017Assets 2018: $467,671Liabilities 2018: $0Net Assets 2018: $467,6712018Assets 2019: $371,558Liabilities 2019: $30Net Assets 2019: $371,5282019Assets 2020: $490,395Liabilities 2020: $79,959Net Assets 2020: $410,4362020Assets 2021: $511,159Liabilities 2021: $0Net Assets 2021: $511,1592021Assets 2022: $545,742Liabilities 2022: $0Net Assets 2022: $545,7422022Assets 2023: $812,071Liabilities 2023: $0Net Assets 2023: $812,0712023

Highlighted filing

2015

Assets$369,731
Liabilities$27,611
Net Assets$342,120

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $229,5782011Revenue 2012: $369,854Expenses 2012: $396,126Net Income 2012: -$26,2722012Expenses 2013: $351,5482013Revenue 2014: $489,247Expenses 2014: $347,447Net Income 2014: $141,8002014Revenue 2015: $182,332Expenses 2015: $575,787Net Income 2015: -$393,4552015Revenue 2016: $141,492Expenses 2016: $135,033Net Income 2016: $6,4592016Revenue 2017: $103,416Expenses 2017: $160,484Net Income 2017: -$57,0682017Revenue 2018: $240,445Expenses 2018: $70,249Net Income 2018: $170,1962018Revenue 2019: $63,551Expenses 2019: $162,427Net Income 2019: -$98,8762019Revenue 2020: $200,888Expenses 2020: $129,773Net Income 2020: $71,1152020Revenue 2021: $166,849Expenses 2021: $140,798Net Income 2021: $26,0512021Revenue 2022: $170,331Expenses 2022: $135,748Net Income 2022: $34,5832022Revenue 2023: $452,974Expenses 2023: $182,327Net Income 2023: $270,6472023

Highlighted filing

2015

Revenue$182,332
Expenses$575,787
Net Income-$393,455
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 12, 2016
Return Version
2014v6.0
Gross Receipts
$182,332
Mission and Program Overview

Mission

Enhances the quality of public education by generating and allocating resources. The foundation promotes community awareness of district needs and goals by supporting opportunities that enhances the quality of education in the district.

Provide grants support for idaho falls sd 91 schools, faculty & students and to promote, sponsor and carry out educations objectivies identified by the board of directors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$592,404$293,034▼ $299,370
Cash and Non-Interest-Bearing Accounts$127,032$61,092▼ $65,940
Savings and Temporary Cash Investments$14,399$14,380▼ $19
Accounts Receivable$1,740$1,225▼ $515
Total Assets$735,575$369,731▼ $365,844
Liabilities
Accounts Payable and Accrued Expenses-$27,611-
Total Liabilities$0$27,611▲ $27,611
Net Assets / Fund Balance
Temporarily Rstr Net Assets$382,137$294,345▼ $87,792
Unrestricted Net Assets$130,663$25,000▼ $105,663
Permanently Rstr Net Assets$222,775$22,775▼ $200,000
Total Net Assets Fund Balance$735,575$342,120▼ $393,455
Total Liabilities and Net Assets / Fund Balance$735,575$369,731▼ $365,844

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$222,775--$200,000$22,775
2013$222,775---$222,775
2012$222,225$550--$222,775
2011$222,175$50--$222,225
2010$22,125$200,050--$222,175
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Marilou HartExecutive DirectorPT$13,806$13,806
Tonya BunnellFormer Executive DirectorPT$13,805$13,805

Board Members and Trustees

NameTitle
Marge FosterChairman
Alan CarvoBoard Member
Daryl SnyderBoard Member
Gary StewartBoard Member
John E JohnsonBoard Member
Margaret WimborneBoard Member
Roger MayesBoard Member
Jake MurrayFinance Council
Lara HillSecretary
George BolandSuperintendent
Bryce BronsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$135,180
Program Service Revenue
$0
Investment Income
$13,391
Other Revenue
$33,761
All Other Contributions
$135,180
Change in Net Assets
$-393,455
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$526,993
Other Expenses$48,794
Total Fundraising Expense$3,207
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$494,683--$494,683
Grants to Domestic Individuals$32,310--$32,310
Fees for Services Management$22,089$2,761$2,761$27,611
Office Expenses$106$10,956$446$11,508
Fees for Services Accounting-$4,848-$4,848
Insurance-$1,382-$1,382
Advertising-$1,276-$1,276
Other Expenses-$636-$636
Total Functional Expenses$549,188$23,392$3,207$575,787
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Idaho Falls School District 91Idaho Falls, ID-To Enhance the Quality of Public Education by Generating & Allocating Resources.$131,078
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$33,761
Fundraising Direct Expenses$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Raffle$33,761$33,761-$33,761
Total Events$33,761$33,761-$33,761
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
Annual disclosure for covered persons
Yes
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
Yes
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 11

The board chairman and bookkeeper review the form 990 prior to filing. Copies are provided and reviewed with the board.

Form 990, Part VI, Section C, Line 19

The organization maintains the documents, policies and financial statements at the office at idaho falls school district 91. They are made available upon request.

Filing and Contact Details

Filer

Filer Name
IDAHO FALLS SD #91 EDUCATION FOUNDATION
EIN
82-0456533
Phone
2085257500
Address
690 JOHN ADAMS PARKWAY, IDAHO FALLS, ID 83401

Signing Officer

Name
Marge Foster
Title
Chairman
Phone
2085257500
Signed
2016-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marge Foster
Formed
1992
Legal Domicile
Id
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
0

Preparer

Firm
Wipfli Llp
Address
1220 WHITEWATER DR, IDAHO FALLS, ID 83402
Preparer
Judith Brower
Phone
2085235953
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IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt014399
IRS990/SavingsAndTempCashInvstGrp/EOYAmt014380
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0135181
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0388994
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0322353
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0338131
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0247699
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01432358
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt013391
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt055879
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt021627
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt013915
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01178
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0105990
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt033761
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt044374
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt053295
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt034102
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt049835
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0215367
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.75900
IRS990ScheduleA/PublicSupportPY170Pct00.86310
IRS990ScheduleA/PublicSupportTotal170Amt01331108
IRS990ScheduleA/SubstantialContributorsTotAmt0101250
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0135181
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0388994
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0322353
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0338131
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0247699
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01432358
IRS990ScheduleA/TotalSupportAmt01753715
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0222775
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt022775
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0200000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0222775
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0222775
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0222225
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0550
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0222775
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0222175
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt050
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0222225
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt022125
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0200050
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0222175
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RAFFLE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt033761
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt033761
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt033761
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt033761
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt033761
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt032310
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt029
IRS990ScheduleI/RecipientTable/CashGrantAmt0131078
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO ENHANCE THE QUALITY OF PUBLIC EDUCATION BY GENERATING & ALLOCATING RESOURCES.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0IDAHO FALLS SCHOOL DISTRICT 91
IRS990ScheduleI/RecipientTable/RecipientEIN0826001158
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0690 JOHN ADAMS
IRS990ScheduleI/RecipientTable/USAddress/CityNm0IDAHO FALLS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0ID
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd083401
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD CHAIRMAN AND BOOKKEEPER REVIEW THE FORM 990 PRIOR TO FILING. COPIES ARE PROVIDED AND REVIEWED WITH THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAINTAINS THE DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS AT THE OFFICE AT IDAHO FALLS SCHOOL DISTRICT 91. THEY ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0IDAHO FALLS SD #91
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0LOCAL GOVERNMENTAL E
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0ID
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0GOVERNMENTAL ENTITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0690 JOHN ADAMS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0IDAHO FALLS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0ID
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd083401
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0131078
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0NO CHARGE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0IDAHO FALLS SCHOOL DISTRICT #91
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1IDAHO FALLS SCHOOL DISTRICT #91
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1N
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0382137
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0294345
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0735575

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