Civic Intelligence

Island Park Charter School

990 • Fiscal year 2022 • EIN 83-1266928

Jul 01, 2021 to Jun 30, 2022 • Filed on Aug 11, 2022

Organization Profilewww.islandparkcharterschool.org
PO Box 626Island Park, ID 83429

(208) 681-7227

Siviq Scores

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

Liabilities / Assets

90th percentile

0.68x

Higher debt load relative to assets than 90% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

94th percentile

1.67x

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

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

36th percentile

-0.4%

Higher net margin than 36% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

80th percentile

$77,691

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 27.1% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

95th percentile

145%

Faster asset growth than 95% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

12th percentile

-35%

Faster revenue growth than 12% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$700,608

Up $414,858 (+145%) from 2021

Net Assets

Down

$223,235

Down $1,173 (-0.5%) from 2021

Liabilities

Up

$477,373

Up $416,031 (+678%) from 2021

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin36th percentile

Revenue

Down

$286,468

Down $153,108 (-35%) from 2021

Expenses

Up

$287,641

Up $72,473 (+34%) from 2021

Net Income

Down

-$1,173

Down $225,581 (-101%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth95th percentile

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

$1.5M$1.0M$500K$0Assets 2021: $285,750Liabilities 2021: $61,342Net Assets 2021: $224,4082021Assets 2022: $700,608Liabilities 2022: $477,373Net Assets 2022: $223,2352022Assets 2023: $1,009,558Liabilities 2023: $528,916Net Assets 2023: $480,6422023Assets 2024: $1,166,935Liabilities 2024: $173,454Net Assets 2024: $993,4812024Assets 2025: $1,377,853Liabilities 2025: $156,977Net Assets 2025: $1,220,8762025

Highlighted filing

2022

Assets$700,608
Liabilities$477,373
Net Assets$223,235
Open 2022 Filing

Operations Trend

Revenue Growth12th percentile

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

$1.0M$500K$0-$500KRevenue 2021: $439,576Expenses 2021: $215,168Net Income 2021: $224,4082021Revenue 2022: $286,468Expenses 2022: $287,641Net Income 2022: -$1,1732022Revenue 2023: $485,227Expenses 2023: $227,820Net Income 2023: $257,4072023Revenue 2024: $806,716Expenses 2024: $293,877Net Income 2024: $512,8392024Revenue 2025: $520,327Expenses 2025: $292,932Net Income 2025: $227,3952025

Highlighted filing

2022

Revenue$286,468
Expenses$287,641
Net Income-$1,173
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Aug 11, 2022
Return Version
2021v4.0
Gross Receipts
$286,468
Mission and Program Overview

Mission

Public Education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$18,243$378,259▲ $360,016
Cash and Non-Interest-Bearing Accounts$213,362$244,141▲ $30,779
Land, Buildings, and Equipment, Net$43,083$42,204▼ $879
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$285,750$700,608▲ $414,858
Other Assets Total$11,062$36,004▲ $24,942
Liabilities
Deferred Revenue$54,470$405,535▲ $351,065
Other Liabilities-$59,480-
Accounts Payable and Accrued Expenses$6,872$12,358▲ $5,486
Total Liabilities$61,342$477,373▲ $416,031
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$224,408$223,235▼ $1,173
Total Net Assets Fund Balance$224,408$223,235▼ $1,173
Total Liabilities and Net Assets / Fund Balance$285,750$700,608▲ $414,858

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$42,204$1,758$43,962
Other Assets Org$1,859--
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Constance DayAdministratorFT$69,404$8,287$77,691

Board Members and Trustees

NameTitle
Ron FolsomChair
Ann AnthonyMember
Greer SullivanMember
Summer JohnsonMember
Pam WhiteSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$286,412
Program Service Revenue
$0
Investment Income
$56
Other Revenue
$0
All Other Contributions
$115,156
Change in Net Assets
$-1,173

Audited Revenue Reconciliation

Revenue per Audited Statements
$286,468
Total Revenue per Audited Statements
$286,468
Total Revenue per Form 990
$286,468
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$171,852
Other Expenses$115,789
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$76,842$8,537-$85,379
Other Salaries and Wages$67,045--$67,045
Current Officers, Directors, Trustees, and Key Employees-$60,450-$60,450
Other Employee Benefits$12,909$11,631-$24,540
Occupancy$18,261$2,029-$20,290
Pension Plan Contributions$2,846$7,218-$10,064
Payroll Taxes$5,129$4,624-$9,753
Fees for Services Accounting-$6,067-$6,067
Insurance$2,857$317-$3,174
Depreciation Depletion$879--$879
Total Functional Expenses$186,768$100,873$0$287,641

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$287,641
Total Expenses per Audited Statements$287,641
Total Expenses per Form 990$287,641
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$59,480
Governance and Compliance

Governance Checklist

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

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

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“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, 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

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

Filing and Contact Details

Filer

Filer Name
Island Park Elementary
EIN
83-1266928
Phone
2086817227
Address
PO Box 626, Island Park, ID 83429

Signing Officer

Name
Constance Day
Title
Administrator
Signed
2022-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Constance Day
Formed
2018
Legal Domicile
Id
Voting Board Members
5
Independent Board Members
5
Employees
7
Volunteers
10

Preparer

Firm
Quest Cpas Pllc
Address
11501 HIGHWAY 95, PAYETTE, ID 83661
Preparer
Kurt R Folke
Phone
2086421417
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt042204
IRS990ScheduleD/TotalBookValueOtherAssetsAmt036004
IRS990ScheduleD/TotalExpensesPerForm990Amt0287641
IRS990ScheduleD/TotalLiabilityAmt059480
IRS990ScheduleD/TotalRevenuePerForm990Amt0286468
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0286468
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0287641
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 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
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0285750
IRS990/TotalAssetsEOYAmt0700608
IRS990/TotalAssetsGrp/BOYAmt0285750
IRS990/TotalAssetsGrp/EOYAmt0700608
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0286412
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0100873
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0186768
IRS990/TotalFunctionalExpensesGrp/TotalAmt0287641
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt061342
IRS990/TotalLiabilitiesEOYAmt0477373
IRS990/TotalLiabilitiesGrp/BOYAmt061342
IRS990/TotalLiabilitiesGrp/EOYAmt0477373
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0224408
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0223235
IRS990/TotalOtherCompensationAmt08287
IRS990/TotalProgramServiceExpensesAmt0186768
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt069404
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt056
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0286468
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0285750
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0700608
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 626
IRS990/USAddress/CityNm0Island Park
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd083429
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.islandparkcharterschool.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Constance Day
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Administrator
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-08-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Island Park Elementary
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Charter School Inc
ReturnHeader/Filer/BusinessNameControlTxt0ISLA
ReturnHeader/Filer/EIN0831266928
ReturnHeader/Filer/PhoneNum02086817227
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 626
ReturnHeader/Filer/USAddress/CityNm0Island Park
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083429
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0821706729
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0QUEST CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt011501 HIGHWAY 95
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PAYETTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$700,608
Liabilities
$477,373
Net assets
$223,235
Revenue
$286,468
Expenses
$287,641
Net income
-$1,173
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.16$1.22$0.52$0.29$0.23
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.17$0.99$0.81$0.29$0.51
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.53$0.48$0.49$0.23$0.26
2022Detailed filing. Detailed filing data is available for this year.$0.70$0.48$0.22$0.29$0.29$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.06$0.22$0.44$0.22$0.22