Civic Intelligence

Hillside Academy Inc.

990 • Fiscal year 2024 • EIN 86-1143689

Jan 01, 2024 to Dec 31, 2024 • Filed on Apr 23, 2025

3900 W Hill RdBoise, ID 83703-4426

(208) 343-8919

Siviq Scores

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

Liabilities / Assets

89th percentile

0.49x

Higher debt load relative to assets than 89% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.14x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

27th percentile

-9.9%

Higher net margin than 27% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

85th percentile

$18,340

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

61st percentile

8.6%

Faster asset growth than 61% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

25th percentile

-21%

Faster revenue growth than 25% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$63,315

Up $5,000 (+8.6%) from 2023

Net Assets

Up

$32,217

Up $3,961 (+14%) from 2023

Liabilities

Up

$31,098

Up $1,039 (+3.5%) from 2023

Revenue

Down

$215,043

Down $55,583 (-21%) from 2023

Expenses

Down

$236,264

Down $71,232 (-23%) from 2023

Net Income

Up

-$21,221

Up $15,649 (+42%) from 2023

Historical Trend

Balance Sheet Trend

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

$80K$60K$40K$20K$0Assets 2011: $3,194Liabilities 2011: $4,3272011Assets 2012: $751Liabilities 2012: $2,1232012Assets 2013: $17,114Liabilities 2013: $14,6692013Assets 2014: $15,029Liabilities 2014: $13,009Net Assets 2014: $2,0202014Assets 2015: $5,842Liabilities 2015: $3,344Net Assets 2015: $2,4982015Assets 2016: $7,565Liabilities 2016: $3,642Net Assets 2016: $3,9232016Assets 2017: $30,057Liabilities 2017: $28,389Net Assets 2017: $1,6682017Assets 2018: $27,287Liabilities 2018: $23,596Net Assets 2018: $3,6912018Assets 2019: $40,501Liabilities 2019: $39,004Net Assets 2019: $1,4972019Assets 2020: $32,945Liabilities 2020: $22,903Net Assets 2020: $10,0422020Assets 2021: $28,534Liabilities 2021: $9,496Net Assets 2021: $19,0382021Assets 2022: $67,538Liabilities 2022: $2,412Net Assets 2022: $65,1262022Assets 2023: $58,315Liabilities 2023: $30,059Net Assets 2023: $28,2562023Assets 2024: $63,315Liabilities 2024: $31,098Net Assets 2024: $32,2172024

Highlighted filing

2024

Assets$63,315
Liabilities$31,098
Net Assets$32,217

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $113,745Expenses 2011: $115,135Net Income 2011: -$1,3902011Revenue 2012: $153,887Expenses 2012: $154,126Net Income 2012: -$2392012Revenue 2013: $155,754Expenses 2013: $151,937Net Income 2013: $3,8172013Revenue 2014: $144,124Expenses 2014: $144,549Net Income 2014: -$4252014Revenue 2015: $133,527Expenses 2015: $133,049Net Income 2015: $4782015Revenue 2016: $120,624Expenses 2016: $119,199Net Income 2016: $1,4252016Revenue 2017: $171,283Expenses 2017: $173,538Net Income 2017: -$2,2552017Revenue 2018: $158,827Expenses 2018: $156,804Net Income 2018: $2,0232018Revenue 2019: $178,754Expenses 2019: $180,948Net Income 2019: -$2,1942019Revenue 2020: $177,021Expenses 2020: $168,476Net Income 2020: $8,5452020Revenue 2021: $199,792Expenses 2021: $190,796Net Income 2021: $8,9962021Revenue 2022: $332,660Expenses 2022: $286,572Net Income 2022: $46,0882022Revenue 2023: $270,626Expenses 2023: $307,496Net Income 2023: -$36,8702023Revenue 2024: $215,043Expenses 2024: $236,264Net Income 2024: -$21,2212024

Highlighted filing

2024

Revenue$215,043
Expenses$236,264
Net Income-$21,221
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 23, 2025
Return Version
2024v5.0
Gross Receipts
$215,043
Mission and Program Overview

Mission

To provide educational services for children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$51,701$44,587▼ $7,114
Other Notes and Loans Receivable, Net-$10,869-
Cash and Non-Interest-Bearing Accounts$6,614$5,649▼ $965
Prepaid Expenses and Deferred Charges-$2,210-
Total Assets$58,315$63,315▲ $5,000
Liabilities
Unsecured Notes Loans Payable$28,540$27,630▼ $910
Other Liabilities$1,519$3,468▲ $1,949
Total Liabilities$30,059$31,098▲ $1,039
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$28,256$32,217▲ $3,961
Total Net Assets Fund Balance$28,256$32,217▲ $3,961
Total Liabilities and Net Assets / Fund Balance$58,315$63,315▲ $5,000

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$42,677$10,119$52,796
Equipment$1,910$35,701$37,611
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jack LeathersDirectorPT$18,340$18,340
Marli WatkinsPresident-$4,899$4,899

Board Members and Trustees

NameTitle
Barbara BrownDirector
Tammy LeathersSecretary/tr
Gayle CarrierVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$6,930
Program Service Revenue
$203,669
Investment Income
$4,444
Other Revenue
$0
All Other Contributions
$6,930
Change in Net Assets
$-21,221
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$119,774
Other Expenses$116,490
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$83,612--$83,612
Occupancy$31,116--$31,116
Current Officers, Directors, Trustees, and Key Employees$23,238--$23,238
Insurance$713$16,846-$17,559
Payroll Taxes$8,696--$8,696
Office Expenses$7,683--$7,683
Depreciation Depletion$7,114--$7,114
Advertising$6,087--$6,087
Fees for Services Accounting-$5,970-$5,970
Fees for Services Other-$5,947-$5,947
Other Employee Benefits$4,228--$4,228
Other Expenses$3,605--$3,605
Interest$3,395--$3,395
All Other Expenses$2,966--$2,966
Total Functional Expenses$207,501$28,763$0$236,264
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
Credit Cards$2,301
Payroll Taxes Payable$1,167
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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 2

Jack leathers barbara brown president director son in law tammy leathers barbara drown treasurer director daughter barbara brown barbara brown director director landlord/owner gayle carrier barbara brown director director sister marli leathers-watkins barbara brown director director grand-daughter

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Hillside Academy Inc
EIN
86-1143689
Phone
2083438919
Address
3900 W HILL RD, BOISE, ID 83703-4426

Signing Officer

Name
Barbara Brown
Title
Director
Phone
2083438919
Signed
2025-04-23

Organization Details

Principal Officer
Barbara Brown
Voting Board Members
5
Independent Board Members
5
Employees
10

Preparer

Firm
David Munson & Associates LLC
Address
514 S ORCHARD ST STE 102, BOISE, ID 83705-1259
Preparer
David Munson
Phone
2083841914
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JACK LEATHERS BARBARA BROWN PRESIDENT DIRECTOR SON IN LAW TAMMY LEATHERS BARBARA DROWN TREASURER DIRECTOR DAUGHTER BARBARA BROWN BARBARA BROWN DIRECTOR DIRECTOR LANDLORD/OWNER GAYLE CARRIER BARBARA BROWN DIRECTOR DIRECTOR SISTER MARLI LEATHERS-WATKINS BARBARA BROWN DIRECTOR DIRECTOR GRAND-DAUGHTER
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ReturnHeader/Filer/EIN0861143689
ReturnHeader/Filer/PhoneNum02083438919
ReturnHeader/Filer/USAddress/AddressLine1Txt03900 W HILL RD
ReturnHeader/Filer/USAddress/CityNm0BOISE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd0837034426
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271582056
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAVID MUNSON & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0514 S ORCHARD ST STE 102
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOISE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0837051259
ReturnHeader/PreparerPersonGrp/PhoneNum02083841914
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID MUNSON
ReturnHeader/ReturnTs02025-04-23T10:21:55-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.63$0.31$0.32$2.15$2.36$0.21
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.30$0.28$2.71$3.07$0.37
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$0.02$0.65$3.33$2.87$0.46
2021Detailed filing. Detailed filing data is available for this year.$0.29$0.09$0.19$2.00$1.91$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.23$0.10$1.77$1.68$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.39$0.01$1.79$1.81$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.24$0.04$1.59$1.57$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.28$0.02$1.71$1.74$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.08$0.04$0.04$1.21$1.19$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.06$0.03$0.02$1.34$1.33$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.15$0.13$0.02$1.44$1.45$0.00
2013Summary only. Only limited summary data is available for this year.$0.17$0.15$1.56$1.52$0.04
2012Summary only. Only limited summary data is available for this year.$0.01$0.02$1.54$1.54$0.00
2011Summary only. Only limited summary data is available for this year.$0.03$0.04$1.14$1.15$0.01