Civic Intelligence

Gem Prep Online LLC

990 • Fiscal year 2025 • EIN 83-4122757

Jul 01, 2024 to Jun 30, 2025 • Filed on Nov 11, 2025

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

36th percentile

0.05x

Higher debt load relative to assets than 36% of similar nonprofits.

2025 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

27th percentile

0.05x

Higher debt load relative to revenue than 27% of similar nonprofits.

2025 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

79th percentile

23%

Higher net margin than 79% of similar nonprofits.

2025 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

74th percentile

$186,509

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2025 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

89th percentile

28%

Faster asset growth than 89% of similar nonprofits.

2025 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

70th percentile

16%

Faster revenue growth than 70% of similar nonprofits.

2025 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets36th percentile

Assets

Up

$8,098,701

Up $2,704,540 (+50%) from 2023

Net Assets

Up

$7,698,601

Up $2,485,926 (+48%) from 2023

Liabilities

Up

$400,100

Up $218,614 (+120%) from 2023

Revenue And Expenses
Liabilities / Revenue27th percentileNet Margin79th percentile

Revenue

Up

$7,510,036

Up $2,721,711 (+57%) from 2023

Expenses

Up

$5,778,999

Up $740,182 (+15%) from 2023

Net Income

Up

$1,731,037

Up $1,981,529 (+791%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth89th 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 2025: $8,098,701Liabilities 2025: $400,100Net Assets 2025: $7,698,6012025

Highlighted filing

2025

Assets$8,098,701
Liabilities$400,100
Net Assets$7,698,601
Open 2025 Filing

Operations Trend

Revenue Growth70th 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 2025: $7,510,036Expenses 2025: $5,778,999Net Income 2025: $1,731,0372025

Highlighted filing

2025

Revenue$7,510,036
Expenses$5,778,999
Net Income$1,731,037
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$7,510,036
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$3,658,167$5,274,515▲ $1,616,348
Land, Buildings, and Equipment, Net$1,093,096$1,136,873▲ $43,777
Cash and Non-Interest-Bearing Accounts$402,883$713,316▲ $310,433
Other Notes and Loans Receivable, Net$601,517$601,517→ $0
Accounts Receivable$492,714$319,019▼ $173,695
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$6,318,230$8,098,701▲ $1,780,471
Other Assets Total$69,853$53,461▼ $16,392
Liabilities
Accounts Payable and Accrued Expenses$235,429$300,413▲ $64,984
Other Liabilities$112,090$99,687▼ $12,403
Total Liabilities$347,519$400,100▲ $52,581
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,929,597$7,649,717▲ $1,720,120
Net Assets With Donor Restrictions$41,114$48,884▲ $7,770
Total Net Assets Fund Balance$5,970,711$7,698,601▲ $1,727,890
Total Liabilities and Net Assets / Fund Balance$6,318,230$8,098,701▲ $1,780,471

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,005,276$101,492$1,106,768
Leasehold Improvements$96,157$30,349$126,506
Land$27,761-$27,761
Other Land Buildings$7,679$1,069$8,748
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jason BransfordDirectorPT$186,509$186,509
Bryan FletcherCFOPT$135,230$135,230

Board Members and Trustees

NameTitle
Barb FemreiteChairman
Duncan RobbVice Chair
Dennis TurnerBoard Member
Mason HarperBoard Member
Robert LeeBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$4,521,125
Program Service Revenue
$2,776,210
Investment Income
$212,701
Other Revenue
$0
All Other Contributions
$145,100
Change in Net Assets
$1,731,037

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,510,036
Total Revenue per Audited Statements
$7,510,036
Total Revenue per Form 990
$7,510,036
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,815,227
Other Expenses$963,772
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$957,985$2,421,712-$3,379,697
Other Employee Benefits$302,728$811,063-$1,113,791
Current Officers, Directors, Trustees, and Key Employees-$321,739-$321,739
Other Expenses$109,739$134,738-$244,477
Depreciation Depletion-$50,339-$50,339
Insurance-$10,694-$10,694
Interest-$2,570-$2,570
Total Functional Expenses$1,582,163$4,196,836$0$5,778,999

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,778,999
Total Expenses per Audited Statements$5,778,999
Total Expenses per Form 990$5,778,999
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$55,133
Compensated Absences$44,554
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
Barb Femreite
Title
Chairman
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barb Femreite
Formed
2019
Legal Domicile
Id
Voting Board Members
5
Independent Board Members
5
Employees
71

Preparer

Firm
Hayden Ross PLLC
Address
315 S Almon, Moscow, ID 83843
Preparer
Jennifer L Clark
Phone
2088825547
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt05274515
IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01005276
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0101492
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01106768
IRS990ScheduleD/ExpensesSubtotalAmt05778999
IRS990ScheduleD/LandGrp/BookValueAmt027761
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt027761
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt096157
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt030349
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0126506
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07679
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01069
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt08748
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt044554
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt155133
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0COMPENSATED ABSENCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RIGHT OF USE LEASE LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt07510036
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01136873
IRS990ScheduleD/TotalExpensesPerForm990Amt05778999
IRS990ScheduleD/TotalLiabilityAmt099687
IRS990ScheduleD/TotalRevenuePerForm990Amt07510036
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07510036
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05778999
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/BaseCompensationFilingOrgAmt0186509
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JASON BRANSFORD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0186509
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
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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)

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,098,701
Liabilities
$400,100
Net assets
$7,698,601
Revenue
$7,510,036
Expenses
$5,778,999
Net income
$1,731,037
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.10$0.40$7.70$7.51$5.78$1.73
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