Civic Intelligence

Kootenai Classical Academy Inc DBA Kootenai Classical Academy

EIN 86-1878887 • 501(c)3 • Post Falls, ID

Profile

Public Education.

PO Box 901Post Falls, ID 83854

kootenaiclassical.org

Siviq Scores

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

Liabilities / Assets

96th percentile

1.16x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

94th percentile

4.67x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

9th percentile

-27%

Higher net margin than 9% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

33rd percentile

$138,868

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

95th percentile

64%

Faster asset growth than 95% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

82nd percentile

39%

Faster revenue growth than 82% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$20,266,145

Up $7,934,165 (+64%) from 2024

Liabilities

Up

$23,422,678

Up $9,285,392 (+66%) from 2024

Net Assets

Down

-$3,156,533

Down $1,351,227 (-75%) from 2024

Operations
Liabilities / Revenue94th percentileNet Margin9th percentile

Revenue

Up

$5,011,336

Up $1,414,240 (+39%) from 2024

Expenses

Up

$6,362,563

Up $2,770,557 (+77%) from 2024

Net Income

Down

-$1,351,227

Down $1,356,317 (-26647%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth95th percentile

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

$30M$20M$10M$0-$10MAssets 2022: $308,868Liabilities 2022: $635,000Net Assets 2022: -$326,1322022Assets 2023: $11,674,604Liabilities 2023: $13,485,000Net Assets 2023: -$1,810,3962023Assets 2024: $12,331,980Liabilities 2024: $14,137,286Net Assets 2024: -$1,805,3062024Assets 2025: $20,266,145Liabilities 2025: $23,422,678Net Assets 2025: -$3,156,5332025

Highlighted filing

2025

Assets$20,266,145
Liabilities$23,422,678
Net Assets-$3,156,533
Open 2025 Filing

Operations Trend

Revenue Growth82nd percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2022: $125Expenses 2022: $326,257Net Income 2022: -$326,1322022Revenue 2023: $190,125Expenses 2023: $1,674,389Net Income 2023: -$1,484,2642023Revenue 2024: $3,597,096Expenses 2024: $3,592,006Net Income 2024: $5,0902024Revenue 2025: $5,011,336Expenses 2025: $6,362,563Net Income 2025: -$1,351,2272025

Highlighted filing

2025

Revenue$5,011,336
Expenses$6,362,563
Net Income-$1,351,227
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$20,266,145
Liabilities
$23,422,678
Net assets
-$3,156,533
Revenue
$5,011,336
Expenses
$6,362,563
Net income
-$1,351,227
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.3$23.4$3.16$5.01$6.36$1.35
2024Detailed filing. Detailed filing data is available for this year.$12.3$14.1$1.81$3.60$3.59$0.01
2023Detailed filing. Detailed filing data is available for this year.$11.7$13.5$1.81$0.19$1.67$1.48
2022Detailed filing. Detailed filing data is available for this year.$0.31$0.64$0.33$0.00$0.33$0.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 29, 2025
Return Version
2024v5.2
Gross Receipts
$5,011,336
Mission and Program Overview

Mission

Public Education

Public Education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$9,146,444$10,877,394▲ $1,730,950
Savings and Temporary Cash Investments$1,866,255$6,273,850▲ $4,407,595
Cash and Non-Interest-Bearing Accounts$690,745$2,518,005▲ $1,827,260
Pledges and Grants Receivable$480,556$164,451▼ $316,105
Prepaid Expenses and Deferred Charges$2,213$0▼ $2,213
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-
Total Assets$12,331,980$20,266,145▲ $7,934,165
Other Assets Total$145,767$432,445▲ $286,678
Liabilities
Tax Exempt Bond Liabilities$13,485,000$21,700,000▲ $8,215,000
Other Liabilities-$1,013,269-
Accounts Payable and Accrued Expenses$652,286$709,409▲ $57,123
Total Liabilities$14,137,286$23,422,678▲ $9,285,392
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,805,306$-3,156,533▼ $1,351,227
Total Net Assets Fund Balance$-1,805,306$-3,156,533▼ $1,351,227
Total Liabilities and Net Assets / Fund Balance$12,331,980$20,266,145▲ $7,934,165

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$10,067,322$340,056$10,407,378
Land$770,000-$770,000
Equipment$40,072$10,020$50,092
Compensation and Service Providers
Top Officer Pay33rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ed KaitzHead MasterFT$122,800$16,068$138,868
Conrad WoodallDirectorFT$66,177$8,659$74,836

Board Members and Trustees

NameTitle
Marcel LeBlancChair
Marshall SanaVice Chair
Jacqueline MyersBoard Member
Robby MilesSecretary
Renee BurgessTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,856,556
Program Service Revenue
$0
Investment Income
$154,780
Other Revenue
$0
All Other Contributions
$325,754
Change in Net Assets
$-1,351,227

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,011,336
Total Revenue per Audited Statements
$5,011,336
Total Revenue per Form 990
$5,011,336
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,854,352
Salaries, Compensation, and Employee Benefits$2,508,211
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$2,394,212--$2,394,212
Other Salaries and Wages$1,753,841--$1,753,841
Pension Plan Contributions$209,641$24,933-$234,574
Current Officers, Directors, Trustees, and Key Employees-$190,550-$190,550
Other Employee Benefits$162,811$17,689-$180,500
Depreciation Depletion$175,038--$175,038
Payroll Taxes$134,169$14,577-$148,746
Occupancy$69,708$7,745-$77,453
Other Expenses$28,356$114,187-$28,356
Insurance$17,749$1,972-$19,721
Fees for Services Accounting-$13,437-$13,437
Fees for Services Legal-$4,270-$4,270
Total Functional Expenses$5,973,203$389,360$0$6,362,563

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,362,563
Total Expenses per Audited Statements$6,362,563
Total Expenses per Form 990$6,362,563
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$995,204
Deferred Inflows - Pension Sources$18,065

Bond Issues

BondIssuerIssuedIssue PricePurpose
BKootenai Classical Academ2025-03-13$20,595,000Bond Refunding and New Build
AKootenai Classical Academ2022-11-22$12,705,000Construction of Facilities

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
B$22,091,280$4,579,968-$411,800
A$12,705,000$1,227,122$12,705,000$254,000

Bond Financing Compliance

No rebate due
Yes
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Kootenai Classical Academy Inc
EIN
86-1878887
Phone
2087733572
Address
PO Box 901, Post Falls, ID 83854

Signing Officer

Name
Marcel LeBlanc
Title
Chair
Signed
2025-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marcel LeBlanc
Formed
2019
Legal Domicile
Id
Voting Board Members
5
Independent Board Members
5
Employees
60
Volunteers
50

Preparer

Firm
Quest Cpas Pllc
Address
1740 E FAIRVIEW AVE 1116, MERIDIAN, ID 83642
Preparer
Timothy M Hoyt
Phone
2086421417
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1 - Accounting Method Used to Prepare Form

“In order to comply with government accounting policy, the Organization changed its accounting method from cash to accrual, as required for charter schools organized as nonprofit organizations.”

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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
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IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt03/13/25 bond proceeds were $1,496,280 greater than issue price due to school contribution from existing bond reserve accounts.Last rebate computation was performed 11/29/2024. No rebate due.
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI
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