Civic Intelligence

Greater Boise Aquatics Foundation Inc

EIN 86-2698195 • 501(c)3 • Boise, ID

Profile

The Greater Boise Aquatic Foundation is a non-profit organization with a mission to provide opportunities for community members of all ages to participate in aquatic activities, including swim lessons, competitive swimming, water polo, fitness, therapy, and recreation. The Foundations main goals consist of the following:1.Build aquatic centers;2.Provide financial assistance for participation in aquatic activities, including swim lessons, competitive swimming, water polo, and other areas of interest;3.Conduct both noncompetitive and competitive events to further the development of aquatic skills and endeavors; and4.Develop support for organizations that provide aquatic opportunities for the community.

398 S 9th St Ste 290Boise, ID 83702

n/A

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.95x

Higher debt load relative to assets than 92% of similar nonprofits.

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

Liabilities / Revenue

95th percentile

4.34x

Higher debt load relative to revenue than 95% of similar nonprofits.

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

Net Margin

14th percentile

-17%

Higher net margin than 14% of similar nonprofits.

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

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

71st percentile

12%

Faster asset growth than 71% of similar nonprofits.

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

Revenue Growth

89th percentile

82%

Faster revenue growth than 89% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$6,359,942

Up $694,734 (+12%) from 2023

Liabilities

Up

$6,025,288

Up $926,041 (+18%) from 2023

Net Assets

Down

$334,654

Down $231,307 (-41%) from 2023

Operations
Liabilities / Revenue95th percentileNet Margin14th percentile

Revenue

Up

$1,389,241

Up $625,520 (+82%) from 2023

Expenses

Up

$1,620,548

Up $824,379 (+104%) from 2023

Net Income

Down

-$231,307

Down $198,859 (-613%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth71st percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2021: $549,098Liabilities 2021: $50Net Assets 2021: $549,0482021Assets 2022: $5,749,814Liabilities 2022: $5,151,405Net Assets 2022: $598,4092022Assets 2023: $5,665,208Liabilities 2023: $5,099,247Net Assets 2023: $565,9612023Assets 2024: $6,359,942Liabilities 2024: $6,025,288Net Assets 2024: $334,6542024

Highlighted filing

2024

Assets$6,359,942
Liabilities$6,025,288
Net Assets$334,654
Open 2024 Filing

Operations Trend

Revenue Growth89th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2021: $760,486Expenses 2021: $211,438Net Income 2021: $549,0482021Revenue 2022: $231,278Expenses 2022: $181,917Net Income 2022: $49,3612022Revenue 2023: $763,721Expenses 2023: $796,169Net Income 2023: -$32,4482023Revenue 2024: $1,389,241Expenses 2024: $1,620,548Net Income 2024: -$231,3072024

Highlighted filing

2024

Revenue$1,389,241
Expenses$1,620,548
Net Income-$231,307
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$6,359,942
Liabilities
$6,025,288
Net assets
$334,654
Revenue
$1,389,241
Expenses
$1,620,548
Net income
-$231,307
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.36$6.03$0.33$1.39$1.62$0.23
2023Detailed filing. Detailed filing data is available for this year.$5.67$5.10$0.57$0.76$0.80$0.03
2022Detailed filing. Detailed filing data is available for this year.$5.75$5.15$0.60$0.23$0.18$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.55$0.76$0.21$0.55
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$1,389,241
Mission and Program Overview

Mission

The Greater Boise Aquatic Foundation is a non-profit organization with a mission to provide opportunities for community members of all ages to participate in aquatic activities, including swim lessons, competitive swimming, water polo, fitness, therapy, and recreation. The Foundations main goals consist of the following:1.Build aquatic centers;2.Provide financial assistance for participation in aquatic activities, including swim lessons, competitive swimming, water polo, and other areas of interest;3.Conduct both noncompetitive and competitive events to further the development of aquatic skills and endeavors; and4.Develop support for organizations that provide aquatic opportunities for the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$5,276,168$6,051,791▲ $775,623
Cap Stk Tr Prin Current Funds$565,961$334,654▼ $231,307
Land, Buildings, and Equipment, Net$258,478$218,489▼ $39,989
Intangible Assets$56,601$54,226▼ $2,375
Cash and Non-Interest-Bearing Accounts$73,961$35,436▼ $38,525
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
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-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$5,665,208$6,359,942▲ $694,734
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$5,081,849$5,740,844▲ $658,995
Accounts Payable and Accrued Expenses$17,398$284,444▲ $267,046
Total Liabilities$5,099,247$6,025,288▲ $926,041
Net Assets / Fund Balance
Total Net Assets Fund Balance$565,961$334,654▼ $231,307
Total Liabilities and Net Assets / Fund Balance$5,665,208$6,359,942▲ $694,734

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$218,489$61,439$279,928
Compensation and Service Providers
Top Officer Pay23rd percentile

Board Members and Trustees

NameTitle
Jim ByrneDirector
Josh HoisingtonDirector
Melanie RubockiDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$475,585
Program Service Revenue
$778,134
Investment Income
$135,522
Other Revenue
$0
All Other Contributions
$475,585
Change in Net Assets
$-231,307
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,154,743
Grants and Similar Amounts Paid$315,000
Salaries, Compensation, and Employee Benefits$150,805
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$600,000--$600,000
Interest-$505,012-$505,012
Grants to Domestic Orgs$315,000--$315,000
Other Salaries and Wages$138,141--$138,141
Depreciation Depletion-$42,365-$42,365
Payroll Taxes$12,664--$12,664
Insurance-$883-$883
Other Expenses$2,638$70-$70
Total Functional Expenses$1,068,443$552,105$0$1,620,548
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Idaho Competitive AquaticsBoise, ID-Construction of Aquatic Center$315,000
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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

“The 990 is reviewed by the foundation board prior to filing the return.”

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

“Board members complete conflict of interest forms.”

Form 990, Part VI, Section B, Line 15A

“N/A”

Form 990, Part VI, Section B, Line 15B

“N/A”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Greater Boise Aquatics Foundation Inc
EIN
86-2698195
Phone
2083364953
Address
398 S 9th St Ste 290, Boise, ID 83702

Signing Officer

Name
Melanie Rubocki
Title
Director
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melanie Rubocki
Formed
2021
Legal Domicile
Id
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Stratton & Associates PLLC
Address
398 S 9th Street Suite 290, Boise, ID 83702
Preparer
Jeffrey J Lliteras
Phone
2083364953
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0421680
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01094524
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt0418920
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0418920
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0135522
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0529
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt08269
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0144320
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt02892377
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01148429
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0763192
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0220270
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0760486
IRS990ScheduleA/Total509Grp/TotalAmt02892377
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01283951
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0763721
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0228539
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0760486
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03036697
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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/EquipmentGrp/BookValueAmt0218489
IRS990ScheduleD/EquipmentGrp/DepreciationAmt061439
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0279928
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0218489
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt0315000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0CONSTRUCTION OF AQUATIC CENTER
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0IDAHO COMPETITIVE AQUATICS
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt03575 S FINDLEY AVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0BOISE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0ID
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd083705
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY THE FOUNDATION BOARD PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS COMPLETE CONFLICT OF INTEREST FORMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available 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 B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05665208
IRS990/TotalAssetsEOYAmt06359942
IRS990/TotalAssetsGrp/BOYAmt05665208
IRS990/TotalAssetsGrp/EOYAmt06359942
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0475585
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0552105
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01068443
IRS990/TotalFunctionalExpensesGrp/TotalAmt01620548
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05099247
IRS990/TotalLiabilitiesEOYAmt06025288
IRS990/TotalLiabilitiesGrp/BOYAmt05099247
IRS990/TotalLiabilitiesGrp/EOYAmt06025288
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0565961
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0334654
IRS990/TotalProgramServiceExpensesAmt01068443
IRS990/TotalProgramServiceRevenueAmt0778134
IRS990/TotalRevenueGrp/ExclusionAmt0135522
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0778134
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01389241
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05665208
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06359942
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt05081849
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt05740844
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0398 S 9th St Ste 290
IRS990/USAddress/CityNm0Boise
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd083702
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
IRS990/WrittenPolicyOrProcedureInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Melanie Rubocki
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Greater Boise Aquatics Foundation Inc
ReturnHeader/Filer/BusinessNameControlTxt0GREA
ReturnHeader/Filer/EIN0862698195
ReturnHeader/Filer/PhoneNum02083364953
ReturnHeader/Filer/USAddress/AddressLine1Txt0398 S 9th St Ste 290
ReturnHeader/Filer/USAddress/CityNm0Boise
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083702
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0820505143
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Stratton & Associates PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0398 S 9th Street Suite 290
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Boise
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083702
ReturnHeader/PreparerPersonGrp/PhoneNum02083364953
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jeffrey J Lliteras
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-17T11:07:07-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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