Civic Intelligence

Gem Prep Twin Falls LLC

990 • Fiscal year 2024 • EIN 86-3696173

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 12, 2024

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

94th percentile

1.01x

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

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

95th percentile

5.82x

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

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

21st percentile

-7.5%

Higher net margin than 21% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

44th percentile

$169,159

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

90th percentile

37%

Faster asset growth than 90% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

95th percentile

197%

Faster revenue growth than 95% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$13,487,833

Up $3,641,963 (+37%) from 2023

Net Assets

Down

-$94,610

Down $162,643 (-239%) from 2023

Liabilities

Up

$13,582,443

Up $3,804,606 (+39%) from 2023

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin21st percentile

Revenue

Up

$2,333,312

Up $1,548,350 (+197%) from 2023

Expenses

Up

$2,509,040

Up $1,791,722 (+250%) from 2023

Net Income

Down

-$175,728

Down $243,372 (-360%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth90th percentile

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

$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

2024

Assets$13,487,833
Liabilities$13,582,443
Net Assets-$94,610
Open 2024 Filing

Operations Trend

Revenue Growth95th percentile

Revenue, expenses, and net income across loaded years, with this 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

2024

Revenue$2,333,312
Expenses$2,509,040
Net Income-$175,728
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 12, 2024
Return Version
2023v5.1
Gross Receipts
$2,333,312
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$7,866,696$10,114,224▲ $2,247,528
Savings and Temporary Cash Investments$1,142,583$2,624,543▲ $1,481,960
Accounts Receivable$284,084$113,493▼ $170,591
Cash and Non-Interest-Bearing Accounts$248,903$105,774▼ $143,129
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$9,845,870$13,487,833▲ $3,641,963
Other Assets Total$303,604$529,799▲ $226,195
Liabilities
Mortgage Notes Payable Secured by Investment Property$9,129,656$13,365,632▲ $4,235,976
Accounts Payable and Accrued Expenses$648,181$216,811▼ $431,370
Total Liabilities$9,777,837$13,582,443▲ $3,804,606
Net Assets / Fund Balance
Net Assets With Donor Restrictions$21,634$21,708▲ $74
Net Assets Without Donor Restrictions$46,399$-116,318▼ $162,717
Total Net Assets Fund Balance$68,033$-94,610▼ $162,643
Total Liabilities and Net Assets / Fund Balance$9,845,870$13,487,833▲ $3,641,963

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$10,114,224-$10,114,224
Compensation and Service Providers
Top Officer Pay44th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Bryan FletcherCFOPT$126,250$126,250

Board Members and Trustees

NameTitle
Dennis TurnerBoard Chairman
Barb FemreiteVice Chair
Duncan RobbBoard Member
Mason HarperBoard Member
Robert LeeBoard Member
Jason BransfordDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$2,244,147
Program Service Revenue
$34,682
Investment Income
$54,483
Other Revenue
$0
All Other Contributions
$500,140
Change in Net Assets
$-175,728

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,333,312
Total Revenue per Audited Statements
$2,333,312
Total Revenue per Form 990
$2,333,312
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,346,132
Salaries, Compensation, and Employee Benefits$1,162,908
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$595,507$344,035-$939,542
Other Expenses$12,570$325,535-$338,105
Interest-$272,993-$272,993
Other Employee Benefits$149,549$73,817-$223,366
Depreciation Depletion-$53,675-$53,675
Insurance-$7,916-$7,916
Total Functional Expenses$1,296,583$1,212,457$0$2,509,040

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,509,040
Total Expenses per Audited Statements$2,509,040
Total Expenses per Form 990$2,509,040
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
Yes
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
Dennis Turner
Title
Board Chairman
Signed
2024-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Turner
Formed
2022
Legal Domicile
Id
Voting Board Members
5
Independent Board Members
5
Employees
17

Preparer

Firm
Hayden Ross PLLC
Address
315 S Almon, Moscow, ID 83843
Preparer
Jennifer L Clark
Phone
2088825547
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-175728
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01142583
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02624543
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt02509040
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010114224
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010114224
IRS990ScheduleD/RevenueSubtotalAmt02333312
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010114224
IRS990ScheduleD/TotalExpensesPerForm990Amt02509040
IRS990ScheduleD/TotalRevenuePerForm990Amt02333312
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02333312
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02509040
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/CompensationBasedOnRltdOrgsAmt0169159
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JASON BRANSFORD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0169159
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
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IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt05795000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt1601517
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt26631
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/TotalProceedsAmt05850000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt1601517
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt22418483
IRS990ScheduleK/TaxExemptBondsProceedsGrp/UnspentAmt02363483
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0true
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd2false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd3false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd4false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd5false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,487,833
Liabilities
$13,582,443
Net assets
-$94,610
Revenue
$2,333,312
Expenses
$2,509,040
Net income
-$175,728
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