Civic Intelligence

Fern-Waters Public Charter School

EIN 82-4261500 • 501(c)3 • Salmon, ID

Profile

Public Education.

103 Van Dreff StreetSalmon, ID 83467

www.fernwaters.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

71st percentile

0.26x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

73rd percentile

0.30x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

75th percentile

23%

Higher net margin than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

79th percentile

20%

Faster asset growth than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

78th percentile

32%

Faster revenue growth than 78% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$2,065,095

Up $348,891 (+20%) from 2024

Liabilities

Down

$538,304

Down $52,151 (-8.8%) from 2024

Net Assets

Up

$1,526,791

Up $401,042 (+36%) from 2024

Operations
Liabilities / Revenue73rd percentileNet Margin75th percentile

Revenue

Up

$1,769,681

Up $428,932 (+32%) from 2024

Expenses

Up

$1,368,639

Up $342,225 (+33%) from 2024

Net Income

Up

$401,042

Up $86,707 (+28%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth79th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2020: $279,048Liabilities 2020: $51,898Net Assets 2020: $227,1502020Assets 2021: $652,533Liabilities 2021: $365,026Net Assets 2021: $287,5072021Assets 2022: $1,222,780Liabilities 2022: $579,521Net Assets 2022: $643,2592022Assets 2023: $1,483,188Liabilities 2023: $671,774Net Assets 2023: $811,4142023Assets 2024: $1,716,204Liabilities 2024: $590,455Net Assets 2024: $1,125,7492024Assets 2025: $2,065,095Liabilities 2025: $538,304Net Assets 2025: $1,526,7912025

Highlighted filing

2025

Assets$2,065,095
Liabilities$538,304
Net Assets$1,526,791
Open 2025 Filing

Operations Trend

Revenue Growth78th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0Revenue 2020: $621,710Expenses 2020: $394,560Net Income 2020: $227,1502020Revenue 2021: $852,223Expenses 2021: $791,866Net Income 2021: $60,3572021Revenue 2022: $1,086,120Expenses 2022: $730,368Net Income 2022: $355,7522022Revenue 2023: $1,033,591Expenses 2023: $865,436Net Income 2023: $168,1552023Revenue 2024: $1,340,749Expenses 2024: $1,026,414Net Income 2024: $314,3352024Revenue 2025: $1,769,681Expenses 2025: $1,368,639Net Income 2025: $401,0422025

Highlighted filing

2025

Revenue$1,769,681
Expenses$1,368,639
Net Income$401,042
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,065,095
Liabilities
$538,304
Net assets
$1,526,791
Revenue
$1,769,681
Expenses
$1,368,639
Net income
$401,042
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.07$0.54$1.53$1.77$1.37$0.40
2024Detailed filing. Detailed filing data is available for this year.$1.72$0.59$1.13$1.34$1.03$0.31
2023Detailed filing. Detailed filing data is available for this year.$1.48$0.67$0.81$1.03$0.87$0.17
2022Detailed filing. Detailed filing data is available for this year.$1.22$0.58$0.64$1.09$0.73$0.36
2021Detailed filing. Detailed filing data is available for this year.$0.65$0.37$0.29$0.85$0.79$0.06
2020Detailed filing. Detailed filing data is available for this year.$0.28$0.05$0.23$0.62$0.39$0.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Aug 18, 2025
Return Version
2024v5.2
Gross Receipts
$1,769,681
Mission and Program Overview

Mission

Public Education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$577,740$1,065,579▲ $487,839
Savings and Temporary Cash Investments$831,856$673,738▼ $158,118
Pledges and Grants Receivable$134,892$93,203▼ $41,689
Cash and Non-Interest-Bearing Accounts$-21,316$63,169▲ $84,485
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$1,716,204$2,065,095▲ $348,891
Other Assets Total$193,032$169,406▼ $23,626
Liabilities
Other Liabilities$376,768$387,728▲ $10,960
Accounts Payable and Accrued Expenses$102,739$140,520▲ $37,781
Mortgage Notes Payable Secured by Investment Property$105,012--
Deferred Revenue$5,936$10,056▲ $4,120
Total Liabilities$590,455$538,304▼ $52,151
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,125,749$1,526,791▲ $401,042
Total Net Assets Fund Balance$1,125,749$1,526,791▲ $401,042
Total Liabilities and Net Assets / Fund Balance$1,716,204$2,065,095▲ $348,891

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$885,377$49,265$934,642
Land$161,086-$161,086
Equipment$19,116$3,346$22,462
Other Assets Org$169,406--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kristin FossAdministratorFT$91,842$12,018$103,860

Board Members and Trustees

NameTitle
Jennifer CoffeyChair
Maggie SeabergVice Chair
Tammy ColeMember
John LoganSecretary
Ryan LarsenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,734,799
Program Service Revenue
$0
Investment Income
$34,882
Other Revenue
$0
All Other Contributions
$33,774
Change in Net Assets
$401,042

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,769,681
Total Revenue per Audited Statements
$1,769,681
Total Revenue per Form 990
$1,769,681
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,053,821
Other Expenses$314,818
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$651,760--$651,760
Current Officers, Directors, Trustees, and Key Employees-$158,818-$158,818
Pension Plan Contributions$72,910$20,781-$93,691
Other Employee Benefits$70,391$17,152-$87,543
Payroll Taxes$49,859$12,150-$62,009
Occupancy$54,258$6,029-$60,287
Depreciation Depletion$23,410--$23,410
Fees for Services Accounting-$7,900-$7,900
Interest$3,853--$3,853
Insurance$3,135$348-$3,483
Other Expenses$2,040$21,290-$2,040
Fees for Services Legal-$943-$943
Total Functional Expenses$1,123,228$245,411$0$1,368,639

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,368,639
Total Expenses per Audited Statements$1,368,639
Total Expenses per Form 990$1,368,639
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$380,816
Deferred Inflows - Pension Sources$6,912
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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, Section B, Line 11B

“Form 990 is reviewed by designated finance personnel and the governing board prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Monitoring and enforcing of potential conflicts of interest is performed by employees and board members disclosing annually whether any potential conflicts of interest exist.”

Form 990, Part VI, Section B, Line 15B

“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, Section C, Line 19

“Public information documents are made available either on the website or upon request.”

Filing and Contact Details

Filer

Filer Name
Fern-Waters Public Charter School
EIN
82-4261500
Phone
2087421881
Address
103 Van Dreff Street, Salmon, ID 83467

Signing Officer

Name
Kristin Foss
Title
Administrator
Signed
2025-08-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kristin Foss
Formed
2018
Legal Domicile
Id
Voting Board Members
5
Independent Board Members
5
Employees
42
Volunteers
5

Preparer

Firm
Quest Cpas Pllc
Address
1740 E FAIRVIEW AVE 1116, MERIDIAN, ID 83642
Preparer
Daniel T Coleman
Phone
2086421417
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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 and through ongoing publications.
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
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by designated finance personnel and the governing board prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Monitoring and enforcing of potential conflicts of interest is performed by employees and board members disclosing annually whether any potential conflicts of interest exist.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All 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/ExplanationTxt3Public information documents are made available either on the website or upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/USAddress/AddressLine1Txt0103 Van Dreff Street
IRS990/USAddress/CityNm0Salmon
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Kristin Foss
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Administrator
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Fern-Waters Public Charter School
ReturnHeader/Filer/BusinessNameControlTxt0FERN
ReturnHeader/Filer/EIN0824261500
ReturnHeader/Filer/PhoneNum02087421881
ReturnHeader/Filer/USAddress/AddressLine1Txt0103 Van Dreff Street
ReturnHeader/Filer/USAddress/CityNm0Salmon
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083467
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0821706729
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0QUEST CPAS PLLC

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