Civic Intelligence

Blackfoot Charter Community Learning Center

990 • Fiscal year 2018 • EIN 82-0524579

Jul 01, 2017 to Jun 30, 2018 • Filed on Oct 22, 2018

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

92nd percentile

0.99x

Higher debt load relative to assets than 92% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

84th percentile

0.85x

Higher debt load relative to revenue than 84% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

58th percentile

5.9%

Higher net margin than 58% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

63rd percentile

$88,085

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

67th percentile

6.9%

Faster asset growth than 67% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

67th percentile

13%

Faster revenue growth than 67% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$2,884,341

Up $185,038 (+6.9%) from 2017

Net Assets

Up

$26,919

Up $198,546 (+116%) from 2017

Liabilities

Down

$2,857,422

Down $13,508 (-0.5%) from 2017

Revenue

Up

$3,375,456

Up $385,322 (+13%) from 2017

Expenses

Up

$3,176,910

Up $418,745 (+15%) from 2017

Net Income

Down

$198,546

Down $33,423 (-14%) from 2017

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

2018

Assets$2,884,341
Liabilities$2,857,422
Net Assets$26,919

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

2018

Revenue$3,375,456
Expenses$3,176,910
Net Income$198,546
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Oct 22, 2018
Return Version
2017v2.2
Gross Receipts
$3,375,456
Mission and Program Overview

Mission

Public Education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,775,198$2,344,888▲ $569,690
Cash and Non-Interest-Bearing Accounts$268,067$140,460▼ $127,607
Pledges and Grants Receivable$76,739$84,144▲ $7,405
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$2,699,303$2,884,341▲ $185,038
Other Assets Total$579,299$314,849▼ $264,450
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,472,739$1,825,261▲ $352,522
Other Liabilities$1,091,165$827,486▼ $263,679
Accounts Payable and Accrued Expenses$307,026$204,675▼ $102,351
Total Liabilities$2,870,930$2,857,422▼ $13,508
Net Assets / Fund Balance
Unrestricted Net Assets$-171,627$26,919▲ $198,546
Total Net Assets Fund Balance$-171,627$26,919▲ $198,546
Total Liabilities and Net Assets / Fund Balance$2,699,303$2,884,341▲ $185,038

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,561,250$317,856$1,879,106
Land$748,731-$748,731
Equipment$34,907$101,067$135,974
Other Assets Org$314,849--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John Fred Ball JrAdministratorFT$78,444$9,641$88,085

Board Members and Trustees

NameTitle
Candra RisaChair
Holly LilyaVice Chair
Anne PrestonMember
Scott ChappellMember
Wendy HobleySec/Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$3,375,356
Program Service Revenue
$0
Investment Income
$100
Other Revenue
$0
All Other Contributions
$26,691
Change in Net Assets
$198,546

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,375,456
Total Revenue per Audited Statements
$3,375,456
Total Revenue per Form 990
$3,375,456
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,576,923
Other Expenses$599,987
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,940,692--$1,940,692
Occupancy$315,326$35,036-$350,362
Other Employee Benefits$201,200$7,514-$208,714
Pension Plan Contributions$192,914$8,949-$201,863
Payroll Taxes$148,462$5,486-$153,948
Other Expenses$99,913$11,101-$111,014
Interest$85,148--$85,148
Current Officers, Directors, Trustees, and Key Employees-$71,706-$71,706
Depreciation Depletion$42,330--$42,330
Insurance$10,020$1,113-$11,133
Total Functional Expenses$3,036,005$140,905$0$3,176,910

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,176,910
Total Expenses per Audited Statements$3,176,910
Total Expenses per Form 990$3,176,910
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$719,550
Deferred Inflows - Pension Sources$107,936
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
2018-10-22
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
113
Volunteers
68

Preparer

Firm
Quest Cpas Pllc
Address
11501 HIGHWAY 95, PAYETTE, ID 83661
Preparer
Kurt R Folke
Phone
2086421417
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IRS990/PYTotalRevenueAmt02990134
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0198546
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/BookValueAmt01561250
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0317856
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01879106
IRS990ScheduleD/EquipmentGrp/BookValueAmt034907
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0101067
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0135974
IRS990ScheduleD/ExpensesSubtotalAmt03176910
IRS990ScheduleD/LandGrp/BookValueAmt0748731
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0748731
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0314849
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deferred Outflows - Pension Sources
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0107936
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1719550
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred Inflows - Pension Sources
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net Pension Liability
IRS990ScheduleD/RevenueSubtotalAmt03375456
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02344888
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0314849
IRS990ScheduleD/TotalExpensesPerForm990Amt03176910
IRS990ScheduleD/TotalLiabilityAmt0827486
IRS990ScheduleD/TotalRevenuePerForm990Amt03375456
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03375456
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03176910
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/ExplanationTxt0As a state chartered public school policy communications are the same as required for traditional public school districts and are accomplished during admissions.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The school is a state chartered public school and receives substantially all of its support from the Idaho State Department of Education.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
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/TotalAssetsBOYAmt02699303
IRS990/TotalAssetsEOYAmt02884341
IRS990/TotalAssetsGrp/BOYAmt02699303
IRS990/TotalAssetsGrp/EOYAmt02884341
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03375356
IRS990/TotalEmployeeCnt0113
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0140905
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03036005
IRS990/TotalFunctionalExpensesGrp/TotalAmt03176910
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02870930
IRS990/TotalLiabilitiesEOYAmt02857422
IRS990/TotalLiabilitiesGrp/BOYAmt02870930
IRS990/TotalLiabilitiesGrp/EOYAmt02857422
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-171627
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt026919
IRS990/TotalOtherCompensationAmt09641
IRS990/TotalProgramServiceExpensesAmt03036005
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt078444
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0100
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03375456
IRS990/TotalVolunteersCnt068
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02699303
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02884341
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-171627
IRS990/UnrestrictedNetAssetsGrp/EOYAmt026919
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.bcclc.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0John Fred Ball Jr
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Administrator
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-22
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/PreparerFirmEIN0821706729
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0QUEST CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt011501 HIGHWAY 95
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PAYETTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083661
ReturnHeader/PreparerPersonGrp/PhoneNum02086421417
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kurt R Folke
ReturnHeader/ReturnTs02018-10-22T18:43:43-07:00

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