Civic Intelligence

Blackfoot Charter Community Learning Center

990 • Fiscal year 2015 • EIN 82-0524579

Jul 01, 2014 to Jun 30, 2015 • Filed on Oct 16, 2015

2801 Hunters LoopBlackfoot, ID 83221

(208) 782-0744

Siviq Scores

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

Liabilities / Assets

94th percentile

1.18x

Higher debt load relative to assets than 94% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

88th percentile

1.48x

Higher debt load relative to revenue than 88% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

25th percentile

-6.3%

Higher net margin than 25% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

50th percentile

$62,738

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

95th percentile

101%

Faster asset growth than 95% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

77th percentile

22%

Faster revenue growth than 77% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$1,926,828

Up $966,999 (+101%) from 2014

Net Assets

Down

-$342,822

Down $499,226 (-319%) from 2014

Liabilities

Up

$2,269,650

Up $1,466,225 (+182%) from 2014

Revenue

Up

$1,536,368

Up $277,347 (+22%) from 2014

Expenses

Up

$1,633,498

Up $419,631 (+35%) from 2014

Net Income

Down

-$97,130

Down $142,284 (-315%) from 2014

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0-$5.0MAssets 2011: $1,018,753Liabilities 2011: $927,786Net Assets 2011: $90,9672011Assets 2012: $928,579Liabilities 2012: $834,705Net Assets 2012: $93,8742012Assets 2013: $915,284Liabilities 2013: $804,034Net Assets 2013: $111,2502013Assets 2014: $959,829Liabilities 2014: $803,425Net Assets 2014: $156,4042014Assets 2015: $1,926,828Liabilities 2015: $2,269,650Net Assets 2015: -$342,8222015Assets 2016: $2,150,940Liabilities 2016: $2,554,536Net Assets 2016: -$403,5962016Assets 2017: $2,699,303Liabilities 2017: $2,870,930Net Assets 2017: -$171,6272017Assets 2018: $2,884,341Liabilities 2018: $2,857,422Net Assets 2018: $26,9192018Assets 2019: $3,071,506Liabilities 2019: $2,768,633Net Assets 2019: $302,8732019Assets 2020: $3,422,149Liabilities 2020: $2,469,341Net Assets 2020: $952,8082020Assets 2021: $3,931,295Liabilities 2021: $3,034,262Net Assets 2021: $897,0332021Assets 2022: $19,049,769Liabilities 2022: $18,184,194Net Assets 2022: $865,5752022Assets 2023: $16,653,238Liabilities 2023: $16,401,465Net Assets 2023: $251,7732023Assets 2024: $16,074,800Liabilities 2024: $15,970,247Net Assets 2024: $104,5532024Assets 2025: $15,487,120Liabilities 2025: $16,098,343Net Assets 2025: -$611,2232025

Highlighted filing

2015

Assets$1,926,828
Liabilities$2,269,650
Net Assets-$342,822

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $877,9162011Expenses 2012: $885,8942012Revenue 2013: $1,112,984Expenses 2013: $1,095,608Net Income 2013: $17,3762013Revenue 2014: $1,259,021Expenses 2014: $1,213,867Net Income 2014: $45,1542014Revenue 2015: $1,536,368Expenses 2015: $1,633,498Net Income 2015: -$97,1302015Revenue 2016: $2,293,798Expenses 2016: $2,354,572Net Income 2016: -$60,7742016Revenue 2017: $2,990,134Expenses 2017: $2,758,165Net Income 2017: $231,9692017Revenue 2018: $3,375,456Expenses 2018: $3,176,910Net Income 2018: $198,5462018Revenue 2019: $3,914,559Expenses 2019: $3,638,605Net Income 2019: $275,9542019Revenue 2020: $4,001,703Expenses 2020: $3,351,768Net Income 2020: $649,9352020Revenue 2021: $3,464,097Expenses 2021: $3,519,872Net Income 2021: -$55,7752021Revenue 2022: $3,564,730Expenses 2022: $3,596,188Net Income 2022: -$31,4582022Revenue 2023: $4,093,446Expenses 2023: $4,707,248Net Income 2023: -$613,8022023Revenue 2024: $4,425,638Expenses 2024: $4,572,858Net Income 2024: -$147,2202024Revenue 2025: $4,351,220Expenses 2025: $5,066,996Net Income 2025: -$715,7762025

Highlighted filing

2015

Revenue$1,536,368
Expenses$1,633,498
Net Income-$97,130
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Oct 16, 2015
Return Version
2014v5.0
Gross Receipts
$1,536,368
Mission and Program Overview

Mission

Public Education.

Public Education (Local Educational Agency).

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$784,143$1,623,574▲ $839,431
Pledges and Grants Receivable$29,006$125,822▲ $96,816
Savings and Temporary Cash Investments$6,058$65,990▲ $59,932
Prepaid Expenses and Deferred Charges$45,790$0▼ $45,790
Cash and Non-Interest-Bearing Accounts$94,832$1,353▼ $93,479
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$959,829$1,926,828▲ $966,999
Other Assets Total-$110,089-
Liabilities
Mortgage Notes Payable Secured by Investment Property$711,589$1,649,553▲ $937,964
Other Liabilities-$437,932-
Accounts Payable and Accrued Expenses$91,836$170,707▲ $78,871
Deferred Revenue-$11,458-
Total Liabilities$803,425$2,269,650▲ $1,466,225
Net Assets / Fund Balance
Unrestricted Net Assets$156,404$-342,822▼ $499,226
Total Net Assets Fund Balance$156,404$-342,822▼ $499,226
Total Liabilities and Net Assets / Fund Balance$959,829$1,926,828▲ $966,999

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,393,274$210,493$1,603,767
Land$222,500-$222,500
Equipment$7,800$89,690$97,490
Other Assets Org$110,089--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John Fred Ball JrAdministratorFT$56,358$6,380$62,738

Board Members and Trustees

NameTitle
Kendall MurdockChair
Lisa PatrickVice-Chair
Wendy HobleyMember
Emily HansenSecretary
Kenneth AshcraftTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,536,285
Program Service Revenue
$0
Investment Income
$83
Other Revenue
$0
All Other Contributions
$68,612
Change in Net Assets
$-97,130

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,536,368
Total Revenue per Audited Statements
$1,536,368
Total Revenue per Form 990
$1,536,368
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,208,581
Other Expenses$424,917
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$846,158--$846,158
Other Employee Benefits$122,610$9,229-$131,839
Pension Plan Contributions$87,273$7,477-$94,750
Payroll Taxes$64,731$5,053-$69,784
Interest$67,099--$67,099
Current Officers, Directors, Trustees, and Key Employees-$66,050-$66,050
Occupancy$53,167$5,907-$59,074
Depreciation Depletion$32,975--$32,975
Insurance$8,827$981-$9,808
Travel$7,800$867-$8,667
Other Expenses$5,209$23,724-$5,209
Fees for Services Accounting-$4,850-$4,850
Total Functional Expenses$1,509,360$124,138$0$1,633,498

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,633,498
Total Expenses per Audited Statements$1,633,498
Total Expenses per Form 990$1,633,498
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Inflows - Pension Sources$253,665
Net Pension Liability$184,267
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
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, Line 11B: Form 990 Review Process

Form 990 is reviewed by designated finance personnel prior to filing.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

All salaries, including those for management and key personnel, are integrated with the state salary funding formula and are independently reviewed, approved, and documented.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All public information documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Blackfoot Charter
EIN
82-0524579
Phone
2087820744
Address
2801 Hunters Loop, Blackfoot, ID 83221

Signing Officer

Name
John Fred Ball Jr
Title
Administrator
Signed
2015-10-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Fred Ball Jr
Formed
2005
Legal Domicile
Id
Voting Board Members
5
Independent Board Members
5
Employees
57
Volunteers
105

Preparer

Firm
Quest CPAs PC
Address
11501 Highway 95, Payette, ID 83661
Preparer
Kurt R Folke
Phone
2086421417
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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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IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0205264
IRS990/PYRevenuesLessExpensesAmt045154
IRS990/PYSalariesCompEmpBnftPaidAmt01008603
IRS990/PYTotalExpensesAmt01213867
IRS990/PYTotalRevenueAmt01259021
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-97130
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06058
IRS990/SavingsAndTempCashInvstGrp/EOYAmt065990
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01393274
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0210493
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01603767
IRS990ScheduleD/EquipmentGrp/BookValueAmt07800
IRS990ScheduleD/EquipmentGrp/DepreciationAmt089690
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt097490
IRS990ScheduleD/ExpensesSubtotalAmt01633498
IRS990ScheduleD/LandGrp/BookValueAmt0222500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0222500
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0110089
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deferred Outflows - Pension Sources
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0253665
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1184267
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred Inflows - Pension Sources
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net Pension Liability
IRS990ScheduleD/RevenueSubtotalAmt01536368
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01623574
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0110089
IRS990ScheduleD/TotalExpensesPerForm990Amt01633498
IRS990ScheduleD/TotalLiabilityAmt0437932
IRS990ScheduleD/TotalRevenuePerForm990Amt01536368
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01536368
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01633498
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The school is a state chartered public school and receives substantially all of its support from the Idaho State Department of Education.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1As a state chartered public school policy communications are the same as required for traditional public school districts and are accomplished during admissions.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by designated finance personnel prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All salaries, including those for management and key personnel, are integrated with the state salary funding formula and are independently reviewed, approved, and documented.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All public information documents are made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0959829
IRS990/TotalAssetsEOYAmt01926828
IRS990/TotalAssetsGrp/BOYAmt0959829
IRS990/TotalAssetsGrp/EOYAmt01926828
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01536285
IRS990/TotalEmployeeCnt057
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0124138
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01509360
IRS990/TotalFunctionalExpensesGrp/TotalAmt01633498
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0803425
IRS990/TotalLiabilitiesEOYAmt02269650
IRS990/TotalLiabilitiesGrp/BOYAmt0803425
IRS990/TotalLiabilitiesGrp/EOYAmt02269650
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0156404
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-342822
IRS990/TotalOtherCompensationAmt06380
IRS990/TotalProgramServiceExpensesAmt01509360
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt056358
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt083
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01536368
IRS990/TotalVolunteersCnt0105
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0959829
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01926828
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt0867
IRS990/TravelGrp/ProgramServicesAmt07800
IRS990/TravelGrp/TotalAmt08667
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0156404
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-342822
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0C/O 2801 Hunters Loop
IRS990/USAddress/CityNm0Blackfoot
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd083221
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.bcclc.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0John Fred Ball Jr
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Administrator
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-10-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Blackfoot Charter
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Community Learning Center
ReturnHeader/Filer/BusinessNameControlTxt0BLAC
ReturnHeader/Filer/EIN0820524579
ReturnHeader/Filer/PhoneNum02087820744
ReturnHeader/Filer/USAddress/AddressLine1Txt02801 Hunters Loop
ReturnHeader/Filer/USAddress/CityNm0Blackfoot
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.5$16.1$0.61$4.35$5.07$0.72
2024Detailed filing. Detailed filing data is available for this year.$16.1$16.0$0.10$4.43$4.57$0.15
2023Detailed filing. Detailed filing data is available for this year.$16.7$16.4$0.25$4.09$4.71$0.61
2022Detailed filing. Detailed filing data is available for this year.$19.0$18.2$0.87$3.56$3.60$0.03
2021Detailed filing. Detailed filing data is available for this year.$3.93$3.03$0.90$3.46$3.52$0.06
2020Detailed filing. Detailed filing data is available for this year.$3.42$2.47$0.95$4.00$3.35$0.65
2019Detailed filing. Detailed filing data is available for this year.$3.07$2.77$0.30$3.91$3.64$0.28
2018Detailed filing. Detailed filing data is available for this year.$2.88$2.86$0.03$3.38$3.18$0.20
2017Detailed filing. Detailed filing data is available for this year.$2.70$2.87$0.17$2.99$2.76$0.23
2016Detailed filing. Detailed filing data is available for this year.$2.15$2.55$0.40$2.29$2.35$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.93$2.27$0.34$1.54$1.63$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.96$0.80$0.16$1.26$1.21$0.05
2013Summary only. Only limited summary data is available for this year.$0.92$0.80$0.11$1.11$1.10$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.83$0.09$0.89
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.93$0.09$0.88