Civic Intelligence

Gem Prep Online LLC

990 • Fiscal year 2024 • EIN 83-4122757

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 12, 2024

Organization ProfileWWW.GEMPREP.ORG
PO Box 86Deary, ID 83823

(800) 871-5057

Siviq Scores

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

Liabilities / Assets

37th percentile

0.06x

Higher debt load relative to assets than 37% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

28th percentile

0.05x

Higher debt load relative to revenue than 28% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

64th percentile

12%

Higher net margin than 64% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

65th percentile

$169,159

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

77th percentile

17%

Faster asset growth than 77% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

78th percentile

36%

Faster revenue growth than 78% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets37th percentile

Assets

Up

$6,318,230

Up $924,069 (+17%) from 2023

Net Assets

Up

$5,970,711

Up $758,036 (+15%) from 2023

Liabilities

Up

$347,519

Up $166,033 (+91%) from 2023

Revenue And Expenses
Liabilities / Revenue28th percentileNet Margin64th percentile

Revenue

Up

$6,496,752

Up $1,708,427 (+36%) from 2023

Expenses

Up

$5,738,716

Up $699,899 (+14%) from 2023

Net Income

Up

$758,036

Up $1,008,528 (+403%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth77th percentile

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

$10M$5.0M$0Assets 2021: $5,406,786Liabilities 2021: $178,002Net Assets 2021: $5,228,7842021Assets 2022: $5,628,996Liabilities 2022: $165,829Net Assets 2022: $5,463,1672022Assets 2023: $5,394,161Liabilities 2023: $181,486Net Assets 2023: $5,212,6752023Assets 2024: $6,318,230Liabilities 2024: $347,519Net Assets 2024: $5,970,7112024Assets 2025: $8,098,701Liabilities 2025: $400,100Net Assets 2025: $7,698,6012025

Highlighted filing

2024

Assets$6,318,230
Liabilities$347,519
Net Assets$5,970,711
Open 2024 Filing

Operations Trend

Revenue Growth78th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2021: $5,969,398Expenses 2021: $4,488,159Net Income 2021: $1,481,2392021Revenue 2022: $4,536,415Expenses 2022: $4,302,032Net Income 2022: $234,3832022Revenue 2023: $4,788,325Expenses 2023: $5,038,817Net Income 2023: -$250,4922023Revenue 2024: $6,496,752Expenses 2024: $5,738,716Net Income 2024: $758,0362024Revenue 2025: $7,510,036Expenses 2025: $5,778,999Net Income 2025: $1,731,0372025

Highlighted filing

2024

Revenue$6,496,752
Expenses$5,738,716
Net Income$758,036
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 12, 2024
Return Version
2023v5.1
Gross Receipts
$6,496,752
Mission and Program Overview

Mission

Provide resources and support to parents who have elected to educate their children in a personalized, blended learning environment.

To prepare students for success in college and professional technical careers by providing a high quality, personalized, relevant and rigorous education through exceptional teaching, innovative uses of technology and partnerships with families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,302,488$3,658,167▲ $355,679
Land, Buildings, and Equipment, Net$1,075,077$1,093,096▲ $18,019
Other Notes and Loans Receivable, Net$601,517$601,517→ $0
Accounts Receivable$142,268$492,714▲ $350,446
Cash and Non-Interest-Bearing Accounts$272,811$402,883▲ $130,072
Pledges and Grants Receivable-$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$5,394,161$6,318,230▲ $924,069
Other Assets Total-$69,853-
Liabilities
Accounts Payable and Accrued Expenses$145,844$235,429▲ $89,585
Other Liabilities$35,642$112,090▲ $76,448
Total Liabilities$181,486$347,519▲ $166,033
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,156,104$5,929,597▲ $773,493
Net Assets With Donor Restrictions$56,571$41,114▼ $15,457
Total Net Assets Fund Balance$5,212,675$5,970,711▲ $758,036
Total Liabilities and Net Assets / Fund Balance$5,394,161$6,318,230▲ $924,069

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$954,474$74,570$1,029,044
Leasehold Improvements$102,599$23,907$126,506
Land$27,761-$27,761
Other Land Buildings$8,262$486$8,748
Compensation and Service Providers
Top Officer Pay65th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jason BransfordDirectorPT$169,159$169,159
Bryan FletcherCFOPT$126,250$126,250

Board Members and Trustees

NameTitle
Dennis TurnerChairman
Barb FemreiteVice-chair
Duncan RobbBoard Member
Mason HarperBoard Member
Robert LeeBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$4,756,114
Program Service Revenue
$1,555,951
Investment Income
$184,687
Other Revenue
$0
All Other Contributions
$278,005
Change in Net Assets
$758,036

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,496,752
Total Revenue per Audited Statements
$6,496,752
Total Revenue per Form 990
$6,496,752
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,503,026
Other Expenses$1,235,690
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,113,315$2,140,246-$3,253,561
Other Employee Benefits$283,673$670,383-$954,056
Other Expenses$263,474$142,359-$405,833
Current Officers, Directors, Trustees, and Key Employees-$295,409-$295,409
Depreciation Depletion-$48,710-$48,710
Insurance-$7,755-$7,755
Total Functional Expenses$1,879,823$3,858,893$0$5,738,716

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,738,716
Total Expenses per Audited Statements$5,738,716
Total Expenses per Form 990$5,738,716
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
Right of Use Lease Liabilities$70,959
Compensated Absences$41,131
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Other officer compensation reviewed
No
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

“Prepared by outside accountant and reviewed by board. Compared to audited financial statements.”

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

“Annual conflict of interest statements.”

Form 990, Part VI, Section C, Line 19

“Available upon request to the public.”

Filing and Contact Details

Filer

Filer Name
Gem Prep Online LLC
EIN
83-4122757
Phone
8008715057
Address
PO BOX 86, DEARY, ID 83823

Signing Officer

Name
Dennis Turner
Title
Board Chairman
Signed
2024-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Turner
Formed
2019
Legal Domicile
Id
Voting Board Members
5
Independent Board Members
5
Employees
68

Preparer

Firm
Hayden Ross PLLC
Address
315 S Almon, Moscow, ID 83843
Preparer
Jennifer L Clark
Phone
2088825547
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt03302488
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03658167
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0954474
IRS990ScheduleD/BuildingsGrp/DepreciationAmt074570
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01029044
IRS990ScheduleD/ExpensesSubtotalAmt05738716
IRS990ScheduleD/LandGrp/BookValueAmt027761
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt027761
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0102599
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt023907
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0126506
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt08262
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0486
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt08748
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt041131
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt170959
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0COMPENSATED ABSENCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RIGHT OF USE LEASE LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt06496752
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01093096
IRS990ScheduleD/TotalExpensesPerForm990Amt05738716
IRS990ScheduleD/TotalLiabilityAmt0112090
IRS990ScheduleD/TotalRevenuePerForm990Amt06496752
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06496752
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05738716
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/ExplanationTxt0ORGANIZATION RECEIVED FUNDING FROM FEDERAL,STATE, AND LOCAL SOURCES FOR EDUCATIONAL PURPOSES.
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
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0169159
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JASON BRANSFORD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0169159
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PREPARED BY OUTSIDE ACCOUNTANT AND REVIEWED BY BOARD. COMPARED TO AUDITED FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL CONFLICT OF INTEREST STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST TO THE PUBLIC.
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 C, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd2false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd3false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd4false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd5false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd6false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd7false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd4N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd5N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd6N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd7N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0GEM INNOVATION SCHOOLS OF IDAHO INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1GEM PREP NAMPA LLC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2GEM PREP POCATELLO LLC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3GEM PREP MERIDIAN LLC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4GEM PREP MERIDIAN NORTH LLC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5GEM INNOVATION SCHOOLS FOUNDATION LLC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt6GEM PREP MERIDIAN SOUTH LLC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt7GEM PREP TWIN FALLS LLC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0412144838
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1473817130
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2473829757
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3371848621
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN4842329869
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN5824344599
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN6851386977
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN7863696173
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt4501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt5501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt6501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt7501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0ID
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1ID
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2ID
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3ID
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd4ID
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd5ID
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd6ID
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd7ID
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SCHOOL

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
$6,318,230
Liabilities
$347,519
Net assets
$5,970,711
Revenue
$6,496,752
Expenses
$5,738,716
Net income
$758,036
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.10$0.40$7.70$7.51$5.78$1.73
2024Detailed filing. Detailed filing data is available for this year.$6.32$0.35$5.97$6.50$5.74$0.76
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.39$0.18$5.21$4.79$5.04$0.25
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.63$0.17$5.46$4.54$4.30$0.23
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.41$0.18$5.23$5.97$4.49$1.48