Civic Intelligence

Elk Mountain Academy

990 • Fiscal year 2016 • EIN 82-0478366

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 10, 2017

PO Box 411Clark Fork, ID 83811

(208) 266-1111

Siviq Scores

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

Liabilities / Assets

86th percentile

0.72x

Higher debt load relative to assets than 86% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

75th percentile

0.42x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

46th percentile

0.9%

Higher net margin than 46% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

85th percentile

26%

Faster asset growth than 85% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

56th percentile

5.3%

Faster revenue growth than 56% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$604,364

Up $123,014 (+26%) from 2015

Net Assets

Up

$166,204

Up $9,695 (+6.2%) from 2015

Liabilities

Up

$438,160

Up $113,319 (+35%) from 2015

Revenue

Up

$1,033,098

Up $51,928 (+5.3%) from 2015

Expenses

Up

$1,023,403

Up $76,837 (+8.1%) from 2015

Net Income

Down

$9,695

Down $24,909 (-72%) from 2015

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $728,436Liabilities 2011: $609,297Net Assets 2011: $119,1392011Assets 2012: $698,045Liabilities 2012: $559,574Net Assets 2012: $138,4712012Assets 2013: $589,575Liabilities 2013: $434,499Net Assets 2013: $155,0762013Assets 2014: $544,076Liabilities 2014: $422,171Net Assets 2014: $121,9052014Assets 2015: $481,350Liabilities 2015: $324,841Net Assets 2015: $156,5092015Assets 2016: $604,364Liabilities 2016: $438,160Net Assets 2016: $166,2042016Assets 2017: $485,518Liabilities 2017: $305,518Net Assets 2017: $180,0002017Assets 2018: $847,661Liabilities 2018: $741,158Net Assets 2018: $106,5032018Assets 2019: $834,655Liabilities 2019: $824,491Net Assets 2019: $10,1642019Assets 2020: $1,880,256Liabilities 2020: $1,623,645Net Assets 2020: $256,6112020Assets 2021: $3,054,366Liabilities 2021: $2,542,387Net Assets 2021: $511,9792021Assets 2022: $3,275,401Liabilities 2022: $2,368,327Net Assets 2022: $907,0742022Assets 2023: $3,395,205Liabilities 2023: $1,757,721Net Assets 2023: $1,637,4842023Assets 2024: $3,863,224Liabilities 2024: $1,228,221Net Assets 2024: $2,635,0032024

Highlighted filing

2016

Assets$604,364
Liabilities$438,160
Net Assets$166,204

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2011: $1,074,8072011Expenses 2012: $1,201,9032012Revenue 2013: $1,020,356Expenses 2013: $1,003,751Net Income 2013: $16,6052013Revenue 2014: $1,006,935Expenses 2014: $1,040,106Net Income 2014: -$33,1712014Revenue 2015: $981,170Expenses 2015: $946,566Net Income 2015: $34,6042015Revenue 2016: $1,033,098Expenses 2016: $1,023,403Net Income 2016: $9,6952016Revenue 2017: $1,136,537Expenses 2017: $1,122,741Net Income 2017: $13,7962017Revenue 2018: $1,609,226Expenses 2018: $1,682,723Net Income 2018: -$73,4972018Revenue 2019: $2,327,263Expenses 2019: $2,423,602Net Income 2019: -$96,3392019Revenue 2020: $2,881,327Expenses 2020: $2,654,113Net Income 2020: $227,2142020Revenue 2021: $5,953,511Expenses 2021: $5,889,748Net Income 2021: $63,7632021Revenue 2022: $6,960,866Expenses 2022: $6,417,871Net Income 2022: $542,9952022Revenue 2023: $7,816,824Expenses 2023: $7,086,414Net Income 2023: $730,4102023Revenue 2024: $8,820,283Expenses 2024: $7,822,764Net Income 2024: $997,5192024

Highlighted filing

2016

Revenue$1,033,098
Expenses$1,023,403
Net Income$9,695
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 10, 2017
Return Version
2016v3.0
Gross Receipts
$1,033,098
Mission and Program Overview

Mission

To provide education and mentoring to students. To provide a healthy change for teens and families through academic, therapeudic, experimental and 12 step education. To give the students the tools necessary for them to lead fulfilling and productive lives. To help the students achieve academic success, develop spiritual awareness, overcome emotional obstacles, and conquer addictive behaviors. Most students complete the program within eighteen months.

To provide education and mentoring to students. To provide a healthy change for teens and families through academic, therapeudic, experimental and 12 step education. To give the students the tools necessary for them to lead fulfilling and productive lives. To help the students achieve academic success, develop spiritual awareness, overcome emotional obstacles, and conquer addictive behaviors. Most students complete the program within one year.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$386,359$483,557▲ $97,198
Accounts Receivable$72,903$83,433▲ $10,530
Loans From Officers Directors$86,203$73,734▼ $12,469
Cash and Non-Interest-Bearing Accounts$17,500$33,603▲ $16,103
Prepaid Expenses and Deferred Charges$4,588$3,771▼ $817
Total Assets$481,350$604,364▲ $123,014
Liabilities
Unsecured Notes Loans Payable$46,620$137,040▲ $90,420
Other Liabilities$91,741$108,315▲ $16,574
Deferred Revenue$42,279$67,467▲ $25,188
Accounts Payable and Accrued Expenses$57,998$51,604▼ $6,394
Total Liabilities$324,841$438,160▲ $113,319
Net Assets / Fund Balance
Unrestricted Net Assets$156,509$166,204▲ $9,695
Total Net Assets Fund Balance$156,509$166,204▲ $9,695
Total Liabilities and Net Assets / Fund Balance$481,350$604,364▲ $123,014

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$417,995$980,292$1,398,287
Buildings$65,562$184,608$250,170
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Carl OldingPresidentFT$64,960$64,960
Loretta OldingVP/exec DireFT$53,242$53,242

Board Members and Trustees

NameTitle
Lisa MurphyDirector
Lori LaraDirector
Andre MelloSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$5,055
Program Service Revenue
$1,028,043
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$9,695
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$598,774
Other Expenses$424,629
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$356,684$58,065-$414,749
Current Officers, Directors, Trustees, and Key Employees$88,651$29,551-$118,202
Depreciation Depletion$63,800$4,924-$68,724
Occupancy$43,393$14,232-$57,625
All Other Expenses$40,827$6,579-$47,406
Insurance$18,215$24,836-$43,051
Payroll Taxes$33,389$8,347-$41,736
Other Employee Benefits$18,687$5,400-$24,087
Other Expenses$24,607$16,382-$16,382
Fees for Services Other$15,470--$15,470
Information Technology$11,411$1,829-$13,240
Interest-$11,552-$11,552
Office Expenses$1,740$3,975-$5,715
Advertising-$3,304-$3,304
Conferences and Meetings-$-207-$-207
Total Functional Expenses$825,361$198,042$0$1,023,403
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$86,203$73,734▼ $12,469
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Student Tuition Deposits$92,000
Student Account Deposits$13,500
Parent Workshop Deposits$2,750
Line of Credit$65
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, Page 6, Part VI, Line 2

Carl olding loretta olding president vp/exec dir a married couple

Form 990, Page 6, Part VI, Line 11B

The president and/or vice president reviews and approves the tax return before it is filed.

Form 990, Page 6, Part VI, Line 19

All governing documents, policies and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Elk Mountain Academy
EIN
82-0478366
Address
PO BOX 411, CLARK FORK, ID 83811

Signing Officer

Name
Loretta Olding
Title
VP/exec Director
Phone
2082661122
Signed
2017-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Loretta Olding
Legal Domicile
Id
Voting Board Members
5
Independent Board Members
5
Employees
30

Preparer

Firm
James Hutchens Pa
Address
1211 MICHIGAN STE B, SANDPOINT, ID 83864
Preparer
Linda Macafee
Phone
2082652500
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide education and mentoring to students. To provide a healthy change for teens and families through academic, therapeudic, experimental and 12 step education. To give the students the tools necessary for them to lead fulfilling and productive lives. To help the students achieve academic success, develop spiritual awareness, overcome emotional obstacles, and conquer addictive behaviors. Most students complete the program within one year.

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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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PARENT WORKSHOP DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3LINE OF CREDIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0483557
IRS990ScheduleD/TotalLiabilityAmt0108315
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0POLICY IS INCLUDED IN THE CONTRACT THAT EACH PARENT RECEIVES WHEN STUDENT IS ENTERING THE SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt073734
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0CASH FLOW/IMPROVEMENTS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0425000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0CARL OLDING
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt073734
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE EDUCATION AND MENTORING TO STUDENTS. TO PROVIDE A HEALTHY CHANGE FOR TEENS AND FAMILIES THROUGH ACADEMIC, THERAPEUDIC, EXPERIMENTAL AND 12 STEP EDUCATION. TO GIVE THE STUDENTS THE TOOLS NECESSARY FOR THEM TO LEAD FULFILLING AND PRODUCTIVE LIVES. TO HELP THE STUDENTS ACHIEVE ACADEMIC SUCCESS, DEVELOP SPIRITUAL AWARENESS, OVERCOME EMOTIONAL OBSTACLES, AND CONQUER ADDICTIVE BEHAVIORS. MOST STUDENTS COMPLETE THE PROGRAM WITHIN ONE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CARL OLDING LORETTA OLDING PRESIDENT VP/EXEC DIR A MARRIED COUPLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PRESIDENT AND/OR VICE PRESIDENT REVIEWS AND APPROVES THE TAX RETURN BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0ID
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0481350
IRS990/TotalAssetsEOYAmt0604364
IRS990/TotalAssetsGrp/BOYAmt0481350
IRS990/TotalAssetsGrp/EOYAmt0604364
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05055
IRS990/TotalEmployeeCnt030
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0198042
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0825361
IRS990/TotalFunctionalExpensesGrp/TotalAmt01023403
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0324841
IRS990/TotalLiabilitiesEOYAmt0438160
IRS990/TotalLiabilitiesGrp/BOYAmt0324841
IRS990/TotalLiabilitiesGrp/EOYAmt0438160
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0156509
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0166204
IRS990/TotalProgramServiceExpensesAmt0825361
IRS990/TotalProgramServiceRevenueAmt01028043
IRS990/TotalReportableCompFromOrgAmt0118202
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01028043
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01033098
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0481350
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0604364
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0156509
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0166204
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt046620
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0137040
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 411
IRS990/USAddress/CityNm0CLARK FORK
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd083811
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0ELKMOUNTAINACADEMY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LORETTA OLDING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VP/EXEC DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02082661122
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ELK MOUNTAIN ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0ELKM
ReturnHeader/Filer/EIN0820478366
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 411
ReturnHeader/Filer/USAddress/CityNm0CLARK FORK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083811
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId012A3DB8FE41DCC5BD5B294B2B7CA49FD98A8C163
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId012A3DB8FE41DCC5BD5B294B2B7CA49FD98A8C163
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0820478138
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JAMES HUTCHENS PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01211 MICHIGAN STE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SANDPOINT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083864
ReturnHeader/PreparerPersonGrp/PhoneNum02082652500
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LINDA MACAFEE
ReturnHeader/ReturnTs02017-11-14T14:33:53-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.86$1.23$2.64$8.82$7.82$1.00
2023Summary only. Only limited summary data is available for this year.$3.40$1.76$1.64$7.82$7.09$0.73
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.28$2.37$0.91$6.96$6.42$0.54
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.05$2.54$0.51$5.95$5.89$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.88$1.62$0.26$2.88$2.65$0.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.82$0.01$2.33$2.42$0.10
2018Summary only. Only limited summary data is available for this year.$0.85$0.74$0.11$1.61$1.68$0.07
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.31$0.18$1.14$1.12$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.60$0.44$0.17$1.03$1.02$0.01
2015Summary only. Only limited summary data is available for this year.$0.48$0.32$0.16$0.98$0.95$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.54$0.42$0.12$1.01$1.04$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.59$0.43$0.16$1.02$1.00$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.56$0.14$1.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.61$0.12$1.07