Civic Intelligence

Blackfoot Charter Community Learning Center

990 • Fiscal year 2017 • EIN 82-0524579

Jul 01, 2016 to Jun 30, 2017 • Filed on Sep 14, 2017

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

93rd percentile

1.06x

Higher debt load relative to assets than 93% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

85th percentile

0.96x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

62nd percentile

7.8%

Higher net margin than 62% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

56th percentile

$74,865

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

84th percentile

25%

Faster asset growth than 84% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

80th percentile

30%

Faster revenue growth than 80% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$2,699,303

Up $548,363 (+25%) from 2016

Net Assets

Up

-$171,627

Up $231,969 (+57%) from 2016

Liabilities

Up

$2,870,930

Up $316,394 (+12%) from 2016

Revenue

Up

$2,990,134

Up $696,336 (+30%) from 2016

Expenses

Up

$2,758,165

Up $403,593 (+17%) from 2016

Net Income

Up

$231,969

Up $292,743 (+482%) from 2016

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

2017

Assets$2,699,303
Liabilities$2,870,930
Net Assets-$171,627

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

2017

Revenue$2,990,134
Expenses$2,758,165
Net Income$231,969
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Sep 14, 2017
Return Version
2016v3.0
Gross Receipts
$2,990,134
Mission and Program Overview

Mission

Public Education.

Public Education (Local Educational Agency).

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,737,807$1,775,198▲ $37,391
Cash and Non-Interest-Bearing Accounts$61,947$268,067▲ $206,120
Pledges and Grants Receivable$57,744$76,739▲ $18,995
Savings and Temporary Cash Investments-$0-
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,150,940$2,699,303▲ $548,363
Other Assets Total$293,442$579,299▲ $285,857
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,591,064$1,472,739▼ $118,325
Other Liabilities$647,326$1,091,165▲ $443,839
Accounts Payable and Accrued Expenses$301,994$307,026▲ $5,032
Deferred Revenue$14,152--
Total Liabilities$2,554,536$2,870,930▲ $316,394
Net Assets / Fund Balance
Unrestricted Net Assets$-403,596$-171,627▲ $231,969
Total Net Assets Fund Balance$-403,596$-171,627▲ $231,969
Total Liabilities and Net Assets / Fund Balance$2,150,940$2,699,303▲ $548,363

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,502,432$280,274$1,782,706
Land$247,453-$247,453
Equipment$25,313$96,319$121,632
Other Assets Org$579,299--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John Fred Ball JrAdministratorFT$67,100$7,765$74,865

Board Members and Trustees

NameTitle
Kendall MurdockChair
Candra RisaVice Chair
Anne PrestonMember
Scott ChappellMember
Wendy HobleySec/Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$2,989,968
Program Service Revenue
$0
Investment Income
$166
Other Revenue
$0
All Other Contributions
$38,108
Change in Net Assets
$231,969

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,990,134
Total Revenue per Audited Statements
$2,990,134
Total Revenue per Form 990
$2,990,134
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,030,059
Other Expenses$728,106
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,493,022--$1,493,022
Other Expenses$326,880$36,320-$363,200
Occupancy$187,444$20,827-$208,271
Other Employee Benefits$179,317$8,299-$187,616
Pension Plan Contributions$152,997$7,822-$160,819
Payroll Taxes$114,216$5,286-$119,502
Interest$101,311--$101,311
Current Officers, Directors, Trustees, and Key Employees-$69,100-$69,100
Depreciation Depletion$38,969--$38,969
Insurance$9,814$1,091-$10,905
Fees for Services Accounting-$5,450-$5,450
Total Functional Expenses$2,603,970$154,195$0$2,758,165

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,758,165
Total Expenses per Audited Statements$2,758,165
Total Expenses per Form 990$2,758,165
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
Net Pension Liability$822,242
Deferred Inflows - Pension Sources$268,923
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
2017-09-14
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
92
Volunteers
68

Preparer

Firm
Quest CPAs PC
Address
11501 Highway 95, Payette, ID 83661
Preparer
Kurt R Folke
Phone
2086421417
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IRS990/PYTotalExpensesAmt02354572
IRS990/PYTotalRevenueAmt02293798
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0231969
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01502432
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0280274
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01782706
IRS990ScheduleD/EquipmentGrp/BookValueAmt025313
IRS990ScheduleD/EquipmentGrp/DepreciationAmt096319
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0121632
IRS990ScheduleD/ExpensesSubtotalAmt02758165
IRS990ScheduleD/LandGrp/BookValueAmt0247453
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0247453
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0579299
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deferred Outflows - Pension Sources
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0268923
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1822242
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred Inflows - Pension Sources
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net Pension Liability
IRS990ScheduleD/RevenueSubtotalAmt02990134
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01775198
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0579299
IRS990ScheduleD/TotalExpensesPerForm990Amt02758165
IRS990ScheduleD/TotalLiabilityAmt01091165
IRS990ScheduleD/TotalRevenuePerForm990Amt02990134
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02990134
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02758165
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/TotalAssetsBOYAmt02150940
IRS990/TotalAssetsEOYAmt02699303
IRS990/TotalAssetsGrp/BOYAmt02150940
IRS990/TotalAssetsGrp/EOYAmt02699303
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02989968
IRS990/TotalEmployeeCnt092
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0154195
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02603970
IRS990/TotalFunctionalExpensesGrp/TotalAmt02758165
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02554536
IRS990/TotalLiabilitiesEOYAmt02870930
IRS990/TotalLiabilitiesGrp/BOYAmt02554536
IRS990/TotalLiabilitiesGrp/EOYAmt02870930
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-403596
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-171627
IRS990/TotalOtherCompensationAmt07765
IRS990/TotalProgramServiceExpensesAmt02603970
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt067100
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0166
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02990134
IRS990/TotalVolunteersCnt068
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02150940
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02699303
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-403596
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-171627
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/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0John Fred Ball Jr
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Administrator
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-09-14
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
ReturnHeader/Filer/USAddress/ZIPCd083221
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Quest CPAs PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt011501 Highway 95
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Payette
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083661

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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