Civic Intelligence

Island Park Charter School

990 • Fiscal year 2024 • EIN 83-1266928

Jul 01, 2023 to Jun 30, 2024 • Filed on Oct 16, 2024

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

63rd percentile

0.15x

Higher debt load relative to assets than 63% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.22x

Higher debt load relative to revenue than 68% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

93rd percentile

64%

Higher net margin than 93% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

56th percentile

$76,918

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 9.5% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

74th percentile

16%

Faster asset growth than 74% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

86th percentile

66%

Faster revenue growth than 86% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Up

$1,166,935

Up $157,377 (+16%) from 2023

Net Assets

Up

$993,481

Up $512,839 (+107%) from 2023

Liabilities

Down

$173,454

Down $355,462 (-67%) from 2023

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin93rd percentile

Revenue

Up

$806,716

Up $321,489 (+66%) from 2023

Expenses

Up

$293,877

Up $66,057 (+29%) from 2023

Net Income

Up

$512,839

Up $255,432 (+99%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth74th 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

2024

Assets$1,166,935
Liabilities$173,454
Net Assets$993,481
Open 2024 Filing

Operations Trend

Revenue Growth86th 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

2024

Revenue$806,716
Expenses$293,877
Net Income$512,839
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 16, 2024
Return Version
2023v5.1
Gross Receipts
$806,716
Mission and Program Overview

Mission

Public Education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$414,248$558,552▲ $144,304
Land, Buildings, and Equipment, Net$135,461$448,036▲ $312,575
Pledges and Grants Receivable$383,100$103,808▼ $279,292
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$1,009,558$1,166,935▲ $157,377
Other Assets Total$76,749$56,539▼ $20,210
Liabilities
Other Liabilities$121,107$112,140▼ $8,967
Deferred Revenue$394,753$45,284▼ $349,469
Accounts Payable and Accrued Expenses$13,056$16,030▲ $2,974
Total Liabilities$528,916$173,454▼ $355,462
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$480,642$993,481▲ $512,839
Total Net Assets Fund Balance$480,642$993,481▲ $512,839
Total Liabilities and Net Assets / Fund Balance$1,009,558$1,166,935▲ $157,377

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$409,936$12,224$422,160
Land$38,100-$38,100
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Constance DaySchool OperatorFT$68,256$8,662$76,918

Board Members and Trustees

NameTitle
Angela IllumChair
Ann AnthonyMember
Casey MackertMember
Greer SuttonMember
Mel BinghamMember
Pam WhiteMember
Summer JohnsonMember
Revenue and Support

Revenue Composition

Contributions and Grants
$804,675
Program Service Revenue
$0
Investment Income
$2,041
Other Revenue
$0
All Other Contributions
$62,380
Change in Net Assets
$512,839

Audited Revenue Reconciliation

Revenue per Audited Statements
$806,716
Total Revenue per Audited Statements
$806,716
Total Revenue per Form 990
$806,716
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$190,211
Other Expenses$103,666
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$69,878$7,764-$77,642
Current Officers, Directors, Trustees, and Key Employees-$74,492-$74,492
Other Salaries and Wages$63,522--$63,522
Other Employee Benefits$11,945$14,007-$25,952
Pension Plan Contributions$6,234$9,453-$15,687
Payroll Taxes$4,859$5,699-$10,558
Occupancy$9,059$1,007-$10,066
Depreciation Depletion$8,443--$8,443
Fees for Services Accounting-$4,050-$4,050
Insurance$3,118$347-$3,465
Total Functional Expenses$177,058$116,819$0$293,877

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$293,877
Total Expenses per Audited Statements$293,877
Total Expenses per Form 990$293,877
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$112,140
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
Island Park Elementary
EIN
83-1266928
Phone
2086817227
Address
PO Box 626, Island Park, ID 83429

Signing Officer

Name
Constance Day
Title
Administrator
Signed
2024-10-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Constance Day
Formed
2018
Legal Domicile
Id
Voting Board Members
7
Independent Board Members
7
Employees
7
Volunteers
12

Preparer

Firm
Quest Cpas Pllc
Address
11501 HIGHWAY 95, PAYETTE, ID 83661
Preparer
Kurt R Folke
Phone
2086421417
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
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IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0409936
IRS990ScheduleD/BuildingsGrp/DepreciationAmt012224
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0422160
IRS990ScheduleD/ExpensesSubtotalAmt0293877
IRS990ScheduleD/LandGrp/BookValueAmt038100
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt038100
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0112140
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Net Pension Liability
IRS990ScheduleD/RevenueSubtotalAmt0806716
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0448036
IRS990ScheduleD/TotalExpensesPerForm990Amt0293877
IRS990ScheduleD/TotalLiabilityAmt0112140
IRS990ScheduleD/TotalRevenuePerForm990Amt0806716
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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, 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/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalEmployeeCnt07
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0177058
IRS990/TotalFunctionalExpensesGrp/TotalAmt0293877
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0173454
IRS990/TotalLiabilitiesGrp/BOYAmt0528916
IRS990/TotalLiabilitiesGrp/EOYAmt0173454
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0480642
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0993481
IRS990/TotalOtherCompensationAmt08662
IRS990/TotalProgramServiceExpensesAmt0177058
IRS990/TotalProgramServiceRevenueAmt00
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02041
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0806716
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01009558
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01166935
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/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.islandparkcharterschool.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Constance Day
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Administrator
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Island Park Elementary
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Charter School Inc
ReturnHeader/Filer/BusinessNameControlTxt0ISLA
ReturnHeader/Filer/EIN0831266928
ReturnHeader/Filer/PhoneNum02086817227

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,166,935
Liabilities
$173,454
Net assets
$993,481
Revenue
$806,716
Expenses
$293,877
Net income
$512,839
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
2024Detailed filing. Detailed filing data is available for this year.$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
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