Civic Intelligence

Idaho Falls School District 91 Education Foundation Inc.

990 • Fiscal year 2019 • EIN 82-0456533

Jul 01, 2018 to Jun 30, 2019 • Filed on May 28, 2020

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

57th percentile

0.00x

Higher debt load relative to assets than 57% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

58th percentile

0.00x

Higher debt load relative to revenue than 58% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

3rd percentile

-156%

Higher net margin than 3% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

20th percentile

-21%

Faster asset growth than 20% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

5th percentile

-74%

Faster revenue growth than 5% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$371,558

Down $96,113 (-21%) from 2018

Net Assets

Down

$371,528

Down $96,143 (-21%) from 2018

Liabilities

Up

$30

Up $30 from 2018

Revenue

Down

$63,551

Down $176,894 (-74%) from 2018

Expenses

Up

$162,427

Up $92,178 (+131%) from 2018

Net Income

Down

-$98,876

Down $269,072 (-158%) from 2018

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

2019

Assets$371,558
Liabilities$30
Net Assets$371,528

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

2019

Revenue$63,551
Expenses$162,427
Net Income-$98,876
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 28, 2020
Return Version
2018v3.1
Gross Receipts
$64,480
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 education objectives identified by the board of directors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$191,114$173,482▼ $17,632
Savings and Temporary Cash Investments$112,495$119,720▲ $7,225
Cash and Non-Interest-Bearing Accounts$58,053$77,641▲ $19,588
Accounts Receivable$106,009$715▼ $105,294
Total Assets$467,671$371,558▼ $96,113
Liabilities
Accounts Payable and Accrued Expenses-$30-
Total Liabilities$0$30▲ $30
Net Assets / Fund Balance
Temporarily Rstr Net Assets$412,578$276,434▼ $136,144
Unrestricted Net Assets$32,318$72,319▲ $40,001
Permanently Rstr Net Assets$22,775$22,775→ $0
Total Net Assets Fund Balance$467,671$371,528▼ $96,143
Total Liabilities and Net Assets / Fund Balance$467,671$371,558▼ $96,113

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$22,775---$22,775
2017$22,775---$22,775
2016$22,775---$22,775
2015$22,775---$22,775
2014$222,775--$200,000$22,775
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lara HillChairman
Jeanna NanceVice-chairman
Carrie SmithBoard Member
Doug SwansonBoard Member
George BolandBoard Member
Kelsie KirkhamBoard Member
Kris SmithBoard Member
Lisa BurtenshawBoard Member
Roger MayesBoard Member
Margaret WimborneExecutive Director
Catherine SmithSecretary
John E JohnsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$44,997
Program Service Revenue
$0
Investment Income
$6,687
Other Revenue
$11,867
All Other Contributions
$44,997
Change in Net Assets
$-98,876

Audited Revenue Reconciliation

Revenue per Audited Statements
$63,551
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$2,733
Total Revenue per Audited Statements
$66,284
Total Revenue per Form 990
$63,551
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$149,129
Other Expenses$13,298
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$109,129--$109,129
Grants to Domestic Individuals$40,000--$40,000
Office Expenses-$2,351-$2,351
Fees for Services Accounting-$1,500-$1,500
Insurance-$1,150-$1,150
Other Expenses-$255-$255
Advertising-$69-$69
Total Functional Expenses$149,129$13,298$0$162,427

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$162,427
Total Expenses per Audited Statements$162,427
Total Expenses per Form 990$162,427
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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.$109,129
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$12,796
Fundraising Direct Expenses$929
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
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 11B

The board 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
Lara Hill
Title
Chairman
Phone
2085257500
Signed
2020-05-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lara Hill
Formed
1992
Legal Domicile
Id
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
0

Preparer

Firm
Wipfli Llp
Address
PO BOX 50699, IDAHO FALLS, ID 83405
Preparer
Judith Brower
Phone
2085235953
Raw XML AppendixShowing 400 of 469 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.

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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt027836
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0-10024
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt013391
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt060980
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt012796
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt032553
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt07595
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt050888
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt033761
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0137593
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.25660
IRS990ScheduleA/PublicSupportPY170Pct00.41440
IRS990ScheduleA/PublicSupportTotal170Amt0174506
IRS990ScheduleA/SubstantialContributorsTotAmt0307122
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt044997
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0121164
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt092368
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt087918
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0135181
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0481628
IRS990ScheduleA/TotalSupportAmt0680201
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/BeginningYearBalanceAmt022775
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt022775
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt022775
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt022775
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt022775
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt022775
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt022775
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt022775
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0222775
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt022775
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0200000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0162427
IRS990ScheduleD/NetUnrealizedGainsInvstAmt02733
IRS990ScheduleD/RevenueNotReportedAmt02733
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt063551
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0162427
IRS990ScheduleD/TotalRevenuePerForm990Amt063551
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt066284
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0162427
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt040000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt013
IRS990ScheduleI/RecipientTable/CashGrantAmt0109129
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 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 11B
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/InvolvedAmt0116844
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0412578
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0276434
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0467671
IRS990/TotalAssetsEOYAmt0371558
IRS990/TotalAssetsGrp/BOYAmt0467671
IRS990/TotalAssetsGrp/EOYAmt0371558
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt044997
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013298

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