Civic Intelligence

Abc Above and Beyond the Classroom

EIN 83-1954130 • 501(c)3 • Driggs, ID

Profile

Abc provides academic, enrichment, and wellness programs for at-risk children in a safe and supportive environment. We do this through our summer and afterschool programs.

PO Box 716Driggs, ID 83422

www.abctetonvalley.org

Siviq Scores

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

Liabilities / Assets

61st percentile

0.00x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

63rd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

60th percentile

7.7%

Higher net margin than 60% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

94th percentile

$55,225

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 15.1% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

64th percentile

6.7%

Faster asset growth than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

45th percentile

-6.9%

Faster revenue growth than 45% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$413,256

Up $26,108 (+6.7%) from 2024

Liabilities

Down

$155

Down $2,107 (-93%) from 2024

Net Assets

Up

$413,101

Up $28,215 (+7.3%) from 2024

Revenue

Down

$366,409

Down $27,242 (-6.9%) from 2024

Expenses

Down

$338,194

Down $84,005 (-20%) from 2024

Net Income

Up

$28,215

Up $56,763 (+199%) from 2024

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2020: $36,424Liabilities 2020: $396Net Assets 2020: $36,0282020Assets 2021: $153,756Liabilities 2021: $0Net Assets 2021: $153,7562021Assets 2022: $253,630Liabilities 2022: $3,029Net Assets 2022: $250,6012022Assets 2023: $415,179Liabilities 2023: $1,745Net Assets 2023: $413,4342023Assets 2024: $387,148Liabilities 2024: $2,262Net Assets 2024: $384,8862024Assets 2025: $413,256Liabilities 2025: $155Net Assets 2025: $413,1012025

Highlighted filing

2025

Assets$413,256
Liabilities$155
Net Assets$413,101

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2020: $135,217Expenses 2020: $133,490Net Income 2020: $1,7272020Revenue 2021: $241,513Expenses 2021: $123,785Net Income 2021: $117,7282021Revenue 2022: $271,821Expenses 2022: $174,976Net Income 2022: $96,8452022Revenue 2023: $379,083Expenses 2023: $216,250Net Income 2023: $162,8332023Revenue 2024: $393,651Expenses 2024: $422,199Net Income 2024: -$28,5482024Revenue 2025: $366,409Expenses 2025: $338,194Net Income 2025: $28,2152025

Highlighted filing

2025

Revenue$366,409
Expenses$338,194
Net Income$28,215

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 4, 2025
Return Version
2024v5.0
Gross Receipts
$366,409
Mission and Program Overview

Mission

Abc provides academic, enrichment, and wellness programs for at-risk children in a safe and supportive environment. We do this through our summer and afterschool programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$259,243$400,609▲ $141,366
Cash and Non-Interest-Bearing Accounts$127,905$12,647▼ $115,258
Total Assets$387,148$413,256▲ $26,108
Liabilities
Other Liabilities$2,262$155▼ $2,107
Total Liabilities$2,262$155▼ $2,107
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$384,886$413,101▲ $28,215
Total Net Assets Fund Balance$384,886$413,101▲ $28,215
Total Liabilities and Net Assets / Fund Balance$387,148$413,256▲ $26,108
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kami ArchibaldExecutive DiFT$55,225$55,225
Anna WellsExecutive DiFT$13,949$13,949

Board Members and Trustees

NameTitle
Mandra RockefellerBoard Chair
Eleanor Emery ShaferVice Chair
Andrew HurstDirector
Brittany TurnerDirector
Hillary RowseDirector
Leaann GomezDirector
Susan HayesDirector
Yosseline BancesDirector
Hannah MookExecutive Di
Amy StrattonSecretary
Susan FullerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$274,696
Program Service Revenue
$87,893
Investment Income
$3,820
Other Revenue
$0
All Other Contributions
$242,297
Change in Net Assets
$28,215
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$277,171
Other Expenses$61,023
Total Fundraising Expense$12,787
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$165,137--$165,137
Current Officers, Directors, Trustees, and Key Employees$68,107$13,621$9,081$90,809
Payroll Taxes$19,221$1,202$802$21,225
Information Technology-$5,326-$5,326
Advertising$2,199-$2,199$4,398
Insurance-$3,962-$3,962
Fees for Services Accounting-$2,442-$2,442
Conferences and Meetings-$1,927-$1,927
All Other Expenses$320$1,480-$1,800
Travel-$1,459-$1,459
Office Expenses-$1,079-$1,079
Other Expenses$1,674$1,076$705$1,076
Total Functional Expenses$287,882$37,525$12,787$338,194
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Benefits Payable$155
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Page 6, Part VI, Line 11B

Form 990 is reviewed by members of the board and the executive director independently. The 990 is then presented to the full board of directors for approval by vote prior to filing.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest policy is reviewed on an annual basis and enforced by the executive committee of the board of directors, and it is a point of order before voting occurs.

Form 990, Page 6, Part VI, Line 15A

Salaries are reviewed annually as part of the budgeting process and are compared to other salaries of comparable-sized organizations in teton valley.

Form 990, Page 6, Part VI, Line 15B

Salaries are reviewed annually as part of the budgeting process and are compared to other salaries of comparable-sized organizations in teton valley.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Abc Above and Beyond the Classroom
EIN
83-1954130
Phone
2082440625
Address
PO BOX 716, DRIGGS, ID 83422

Signing Officer

Name
Mandra Rockefeller
Title
Board Chair
Phone
2084196219
Signed
2025-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Hannah Mook
Formed
2018
Legal Domicile
Id
Voting Board Members
9
Independent Board Members
9
Employees
25
Volunteers
2

Preparer

Firm
Missy Colyer CPA Pllc
Address
2222 STEELHEAD DR, TETONIA, ID 83452-5012
Preparer
Missy Colyer CPA
Phone
2082013091
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Abc provides academic, enrichment, and wellness programs for at-risk children in a safe and supportive environment. We accomplish this through summer, fifth day, and afterschool programs. The summer school program benefitted 110 children and the afterschool program benefitted 157 children. Due to no fault of their own, today's children face threats to their stability and well-being. Child care is becoming increasingly unaffordable, leaving working families with tough choices during out-of-school hours. As a result, children might be left home alone after school or during the summer months. Their safety is at risk. Abc provides a safe and supportive environment for those children who need help the most. Abc accomplishes this by providing affordable summer, fifth day, and afterschool programs, thus reducing barriers for children to participate. At abc, children are safe and supported, giving them the foundation they need to learn, grow, and thrive.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ABC PROVIDES ACADEMIC, ENRICHMENT, AND WELLNESS PROGRAMS FOR AT-RISK CHILDREN IN A SAFE AND SUPPORTIVE ENVIRONMENT. WE ACCOMPLISH THIS THROUGH SUMMER, FIFTH DAY, AND AFTERSCHOOL PROGRAMS. THE SUMMER SCHOOL PROGRAM BENEFITTED 110 CHILDREN AND THE AFTERSCHOOL PROGRAM BENEFITTED 157 CHILDREN. DUE TO NO FAULT OF THEIR OWN, TODAY'S CHILDREN FACE THREATS TO THEIR STABILITY AND WELL-BEING. CHILD CARE IS BECOMING INCREASINGLY UNAFFORDABLE, LEAVING WORKING FAMILIES WITH TOUGH CHOICES DURING OUT-OF-SCHOOL HOURS. AS A RESULT, CHILDREN MIGHT BE LEFT HOME ALONE AFTER SCHOOL OR DURING THE SUMMER MONTHS. THEIR SAFETY IS AT RISK. ABC PROVIDES A SAFE AND SUPPORTIVE ENVIRONMENT FOR THOSE CHILDREN WHO NEED HELP THE MOST. ABC ACCOMPLISHES THIS BY PROVIDING AFFORDABLE SUMMER, FIFTH DAY, AND AFTERSCHOOL PROGRAMS, THUS REDUCING BARRIERS FOR CHILDREN TO PARTICIPATE. AT ABC, CHILDREN ARE SAFE AND SUPPORTED, GIVING THEM THE FOUNDATION THEY NEED TO LEARN, GROW, AND THRIVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY MEMBERS OF THE BOARD AND THE EXECUTIVE DIRECTOR INDEPENDENTLY. THE 990 IS THEN PRESENTED TO THE FULL BOARD OF DIRECTORS FOR APPROVAL BY VOTE PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONFLICT OF INTEREST POLICY IS REVIEWED ON AN ANNUAL BASIS AND ENFORCED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, AND IT IS A POINT OF ORDER BEFORE VOTING OCCURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALARIES ARE REVIEWED ANNUALLY AS PART OF THE BUDGETING PROCESS AND ARE COMPARED TO OTHER SALARIES OF COMPARABLE-SIZED ORGANIZATIONS IN TETON VALLEY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SALARIES ARE REVIEWED ANNUALLY AS PART OF THE BUDGETING PROCESS AND ARE COMPARED TO OTHER SALARIES OF COMPARABLE-SIZED ORGANIZATIONS IN TETON VALLEY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE UPON REQUEST
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MANDRA ROCKEFELLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum02084196219
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ABC ABOVE AND BEYOND THE CLASSROOM
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0IN TETON VALLEY INCORPORATED
ReturnHeader/Filer/BusinessNameControlTxt0ABCA
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