Civic Intelligence

Island Park Charter School

990 • Fiscal year 2023 • EIN 83-1266928

Jul 01, 2022 to Jun 30, 2023 • Filed on Aug 02, 2023

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

85th percentile

0.52x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

88th percentile

1.09x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

91st percentile

53%

Higher net margin than 91% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

55th percentile

$73,828

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 15.2% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

87th percentile

44%

Faster asset growth than 87% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

88th percentile

69%

Faster revenue growth than 88% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$1,009,558

Up $308,950 (+44%) from 2022

Net Assets

Up

$480,642

Up $257,407 (+115%) from 2022

Liabilities

Up

$528,916

Up $51,543 (+11%) from 2022

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin91st percentile

Revenue

Up

$485,227

Up $198,759 (+69%) from 2022

Expenses

Down

$227,820

Down $59,821 (-21%) from 2022

Net Income

Up

$257,407

Up $258,580 (+22044%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth87th 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

2023

Assets$1,009,558
Liabilities$528,916
Net Assets$480,642
Open 2023 Filing

Operations Trend

Revenue Growth88th 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

2023

Revenue$485,227
Expenses$227,820
Net Income$257,407
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Aug 2, 2023
Return Version
2022v5.0
Gross Receipts
$485,227
Mission and Program Overview

Mission

Public Education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$244,141$414,248▲ $170,107
Pledges and Grants Receivable$378,259$383,100▲ $4,841
Land, Buildings, and Equipment, Net$42,204$135,461▲ $93,257
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$700,608$1,009,558▲ $308,950
Other Assets Total$36,004$76,749▲ $40,745
Liabilities
Deferred Revenue$405,535$394,753▼ $10,782
Other Liabilities$59,480$121,107▲ $61,627
Accounts Payable and Accrued Expenses$12,358$13,056▲ $698
Total Liabilities$477,373$528,916▲ $51,543
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$223,235$480,642▲ $257,407
Total Net Assets Fund Balance$223,235$480,642▲ $257,407
Total Liabilities and Net Assets / Fund Balance$700,608$1,009,558▲ $308,950

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$97,361$3,781$101,142
Land$38,100-$38,100
Other Assets Org$76,749--
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Constance DayAdministratorFT$65,953$7,875$73,828

Board Members and Trustees

NameTitle
Ron FolsomChair
Ann AnthonyMember
Greer SuttonMember
Pam WhiteMember
Summer JohnsonMember
Revenue and Support

Revenue Composition

Contributions and Grants
$484,993
Program Service Revenue
$0
Investment Income
$234
Other Revenue
$0
All Other Contributions
$130,780
Change in Net Assets
$257,407

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Commercial1$95,280Appraisal Value
Total Noncash Contributions1$95,280-

Audited Revenue Reconciliation

Revenue per Audited Statements
$485,227
Total Revenue per Audited Statements
$485,227
Total Revenue per Form 990
$485,227
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$158,685
Other Expenses$69,135
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$65,100-$65,100
Other Salaries and Wages$48,776--$48,776
Other Expenses$42,356$4,706-$47,062
Other Employee Benefits$8,568$11,435-$20,003
Pension Plan Contributions$8,321$7,773-$16,094
Occupancy$8,025$892-$8,917
Payroll Taxes$3,732$4,980-$8,712
Fees for Services Accounting-$7,077-$7,077
Insurance$3,110$346-$3,456
Depreciation Depletion$2,023--$2,023
Fees for Services Legal-$600-$600
Total Functional Expenses$124,911$102,909$0$227,820

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$227,820
Total Expenses per Audited Statements$227,820
Total Expenses per Form 990$227,820
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$120,569
Deferred Inflows - Pension Sources$538
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, 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
Island Park Elementary
EIN
83-1266928
Phone
2086817227
Address
PO Box 626, Island Park, ID 83429

Signing Officer

Name
Constance Day
Title
Administrator
Signed
2023-08-02
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
5
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/ExpensesSubtotalAmt0227820
IRS990ScheduleD/LandGrp/BookValueAmt038100
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt038100
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt076749
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deferred Outflows - Pension Sources
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Net Pension Asset
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0538
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1120569
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred Inflows - Pension Sources
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net Pension Liability
IRS990ScheduleD/RevenueSubtotalAmt0485227
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0135461
IRS990ScheduleD/TotalBookValueOtherAssetsAmt076749
IRS990ScheduleD/TotalExpensesPerForm990Amt0227820
IRS990ScheduleD/TotalLiabilityAmt0121107
IRS990ScheduleD/TotalRevenuePerForm990Amt0485227
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0485227
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0227820
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
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/RealEstateCommercialGrp/ContributionCnt01
IRS990ScheduleM/RealEstateCommercialGrp/MethodOfDeterminingRevenuesTxt0Appraisal Value
IRS990ScheduleM/RealEstateCommercialGrp/NonCashCheckboxInd0X
IRS990ScheduleM/RealEstateCommercialGrp/NoncashContributionsRptF990Amt095280
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
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, 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
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0700608
IRS990/TotalAssetsEOYAmt01009558
IRS990/TotalAssetsGrp/BOYAmt0700608
IRS990/TotalAssetsGrp/EOYAmt01009558
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0484993
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0102909
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0124911
IRS990/TotalFunctionalExpensesGrp/TotalAmt0227820
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0477373
IRS990/TotalLiabilitiesEOYAmt0528916
IRS990/TotalLiabilitiesGrp/BOYAmt0477373
IRS990/TotalLiabilitiesGrp/EOYAmt0528916
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0223235
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0480642
IRS990/TotalOtherCompensationAmt07875
IRS990/TotalProgramServiceExpensesAmt0124911
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt065953
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0234
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0485227
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0700608
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01009558
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/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Constance Day
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Administrator
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-08-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Island Park Elementary
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Charter School Inc

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,009,558
Liabilities
$528,916
Net assets
$480,642
Revenue
$485,227
Expenses
$227,820
Net income
$257,407
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
2023Detailed filing. Detailed filing data is available for this year.$1.01$0.53$0.48$0.49$0.23$0.26
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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