Civic Intelligence

Gem Prep Twin Falls LLC

EIN 86-3696173 • 501(c)3 • Deary, ID

Profile

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

PO Box 86Deary, ID 83823

www.gemprep.org

Siviq Scores

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

Liabilities / Assets

94th percentile

1.01x

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

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

Liabilities / Revenue

94th percentile

4.92x

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

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

Net Margin

30th percentile

-1.7%

Higher net margin than 30% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

79th percentile

18%

Faster asset growth than 79% of similar nonprofits.

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

Revenue Growth

84th percentile

40%

Faster revenue growth than 84% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$15,936,470

Up $2,448,637 (+18%) from 2024

Liabilities

Up

$16,085,088

Up $2,502,645 (+18%) from 2024

Net Assets

Down

-$148,618

Down $54,008 (-57%) from 2024

Operations
Liabilities / Revenue94th percentileNet Margin30th percentile

Revenue

Up

$3,269,312

Up $936,000 (+40%) from 2024

Expenses

Up

$3,323,320

Up $814,280 (+32%) from 2024

Net Income

Up

-$54,008

Up $121,720 (+69%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth79th percentile

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

$20M$15M$10M$5.0M$0-$5.0MAssets 2022: $460,389Liabilities 2022: $460,000Net Assets 2022: $3892022Assets 2023: $9,845,870Liabilities 2023: $9,777,837Net Assets 2023: $68,0332023Assets 2024: $13,487,833Liabilities 2024: $13,582,443Net Assets 2024: -$94,6102024Assets 2025: $15,936,470Liabilities 2025: $16,085,088Net Assets 2025: -$148,6182025

Highlighted filing

2025

Assets$15,936,470
Liabilities$16,085,088
Net Assets-$148,618
Open 2025 Filing

Operations Trend

Revenue Growth84th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2022: $28,171Expenses 2022: $27,782Net Income 2022: $3892022Revenue 2023: $784,962Expenses 2023: $717,318Net Income 2023: $67,6442023Revenue 2024: $2,333,312Expenses 2024: $2,509,040Net Income 2024: -$175,7282024Revenue 2025: $3,269,312Expenses 2025: $3,323,320Net Income 2025: -$54,0082025

Highlighted filing

2025

Revenue$3,269,312
Expenses$3,323,320
Net Income-$54,008
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
$15,936,470
Liabilities
$16,085,088
Net assets
-$148,618
Revenue
$3,269,312
Expenses
$3,323,320
Net income
-$54,008
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.9$16.1$0.15$3.27$3.32$0.05
2024Detailed filing. Detailed filing data is available for this year.$13.5$13.6$0.09$2.33$2.51$0.18
2023Detailed filing. Detailed filing data is available for this year.$9.85$9.78$0.07$0.78$0.72$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.46$0.46$0.00$0.03$0.03$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$3,269,312
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
Land, Buildings, and Equipment, Net$10,114,224$14,346,986▲ $4,232,762
Savings and Temporary Cash Investments$2,624,543$590,324▼ $2,034,219
Accounts Receivable$113,493$449,229▲ $335,736
Cash and Non-Interest-Bearing Accounts$105,774$122,674▲ $16,900
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$13,487,833$15,936,470▲ $2,448,637
Other Assets Total$529,799$427,257▼ $102,542
Liabilities
Mortgage Notes Payable Secured by Investment Property$13,365,632$15,729,115▲ $2,363,483
Accounts Payable and Accrued Expenses$216,811$355,973▲ $139,162
Total Liabilities$13,582,443$16,085,088▲ $2,502,645
Net Assets / Fund Balance
Net Assets With Donor Restrictions$21,708$7,657▼ $14,051
Net Assets Without Donor Restrictions$-116,318$-156,275▼ $39,957
Total Net Assets Fund Balance$-94,610$-148,618▼ $54,008
Total Liabilities and Net Assets / Fund Balance$13,487,833$15,936,470▲ $2,448,637

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$12,509,829$26,788$12,536,617
Land$990,000-$990,000
Leasehold Improvements$652,241$3,644$655,885
Other Land Buildings$194,916$417$195,333
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeOtherTotal
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
Jason BransfordDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$3,101,624
Program Service Revenue
$107,175
Investment Income
$60,513
Other Revenue
$0
All Other Contributions
$250,000
Change in Net Assets
$-54,008

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,269,312
Total Revenue per Audited Statements
$3,269,312
Total Revenue per Form 990
$3,269,312
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,783,273
Other Expenses$1,540,047
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,034,662$369,601-$1,404,263
Other Employee Benefits$277,116$101,894-$379,010
Interest-$328,699-$328,699
Depreciation Depletion-$133,391-$133,391
Other Expenses$46,318$15,804-$15,804
Insurance-$13,806-$13,806
Total Functional Expenses$1,721,689$1,601,631$0$3,323,320

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,323,320
Total Expenses per Audited Statements$3,323,320
Total Expenses per Form 990$3,323,320
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

Bond Issues

BondIssuerIssuedIssue PricePurpose
AIdaho Housing & Fin Assoc2022-08-18$5,850,000FACILITY CONSTRUCTION
CIdaho Housing & Fin Assoc2024-05-15$2,418,483FACILITY CONSTRUCTION
BIdaho Housing & Fin Assoc2022-08-18$601,517FACILITY CONSTRUCTION

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$5,850,000-$58$55,000
C$2,418,483---
B$601,517--$48,369
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 18

“Available upon request to the public.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Gem Prep Twin Falls LLC
EIN
86-3696173
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
2022
Legal Domicile
Id
Voting Board Members
5
Independent Board Members
5
Employees
40

Preparer

Firm
Hayden Ross PLLC
Address
315 S Almon, Moscow, ID 83843
Preparer
Jennifer L Clark
Phone
2088825547
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IRS990/PrincipalOfficerNm0BARB FEMREITE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0OTHER LOCAL REV
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0107175
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0107175
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02244147
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt054483
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01346132
IRS990/PYProgramServiceRevenueAmt034682
IRS990/PYRevenuesLessExpensesAmt0-175728
IRS990/PYSalariesCompEmpBnftPaidAmt01162908
IRS990/PYTotalExpensesAmt02509040
IRS990/PYTotalRevenueAmt02333312
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-54008
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02624543
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0590324
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt012509829
IRS990ScheduleD/BuildingsGrp/DepreciationAmt026788
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt012536617
IRS990ScheduleD/ExpensesSubtotalAmt03323320
IRS990ScheduleD/LandGrp/BookValueAmt0990000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0990000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0652241
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03644
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0655885
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0194916
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0417
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0195333
IRS990ScheduleD/RevenueSubtotalAmt03269312
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014346986
IRS990ScheduleD/TotalExpensesPerForm990Amt03323320
IRS990ScheduleD/TotalRevenuePerForm990Amt03269312
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03269312
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03323320
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/CompensationBasedOnRltdOrgsAmt0186509
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JASON BRANSFORD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0186509
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02022-08-18
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt12022-08-18
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt22024-05-15
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0820302333
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN1820302333
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN2820302333
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd2C
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd2false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt05850000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt1601517
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt22418483
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0IDAHO HOUSING & FIN ASSOC
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt1IDAHO HOUSING & FIN ASSOC
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt2IDAHO HOUSING & FIN ASSOC
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd2false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd2false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0FACILITY CONSTRUCTION
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc1FACILITY CONSTRUCTION
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc2FACILITY CONSTRUCTION
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd1true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd2true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd2C
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt05795000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt1601517
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt22370114
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd1true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd2false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt055000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt148369
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd1false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd2false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd1false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd2false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt058
IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr02025
IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr12025
IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr22025
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt05850000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt1601517
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt22418483
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/ExplanationTxt3No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b

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