Upper Carmen Public Charter School

Carmen, IDUnknown exempt organizationEIN 76-0782276Revenue $132K in FY2024

On file with the IRSPo Box 33 · Carmen, ID

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School - grades k-3

100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average deficit $22K a year · 3% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Liabilities
$0
total owed
No data yet: the filing does not give total assets.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$132K
-84% vs prior year
Spent
$472K
To programs
100%
Net assets
$0
By yearFY2021–FY2024
Revenue
$132K
FY2024▼ -84%
Tap a bar for its year
Revenue by fiscal year
FY2021$644K
FY2022$693K
FY2023$741K
FY2024$811K
FY2024$132K
Expenses
$472K
FY2024▼ -57%
Tap a bar for its year
Expenses by fiscal year
FY2021$579K
FY2022$577K
FY2023$718K
FY2024$1.1M
FY2024$472K
Net assets
$0
FY2024▼ -100%
Tap a bar for its year
Net assets by fiscal year
FY2021$638K
FY2022$754K
FY2023$777K
FY2024$483K
FY2024$0

From the FY2024 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $472K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
Superintende
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2023FY2022FY2021
Kathy Sue Smith—$21,000$20,000
Jim Smith$11,250$10,000$10,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Upper Carmen Public Charter School is a nonprofit organization based in Carmen, ID.

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Provided by the organization

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3 programs · $472K · in their own filed words · FY2024
01

Capital projects activities

$279Kprogram expense
02

General fund activities

$180Kprogram expense
03

Other non-major funds activities

$13Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$132K
Ln 12
Other incomeLn 4–11$132K
Investment incomeLn 3$10K
Money outPt IX
$472K
Ln 25
Programscol B$472K
Owns and owesPt X
$0
net assets · Ln 32
Total assetsLn 16$0
LiabilitiesLn 26$0
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Investment incomeLn 3$10K
Other incomeLn 4–11$132K
Gains on assetsLn 7−$38K
Total revenueLn 12$132K
Assets in detailPt X, end of year
Total assetsLn 16$0
LiabilitiesLn 26$0
Net assetsLn 32$0
OperationsPt I, VI
EmployeesI 516
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Total assetsLn 16$1.1M$0
LiabilitiesLn 26$599K$0
Net assetsLn 32$483K$0
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$2K$2K
Other salaries and wagesLn 7$42K$42K
Payroll taxesLn 10$4K$4K
Accounting feesLn 11c$7K$7K
TravelLn 17$1K$1K
Other expenses (24a–d)Ln 24$402K$402K
All other expensesLn 24e$14K$14K
Total functional expensesLn 25$472K$472K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $811K$1.1M−$294K$483K 990 PDF
FY2023 $741K$718K$23K$777K 990 PDF
FY2022 $693K$577K$117K$754K 990 PDF
FY2021 $644K$579K$65K$638K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $131,927 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $612,656$0
I-9 Program service revenuePrior year $152,759$0
I-10 Investment incomePrior year $45,143−$27,790
I-11 Other revenue$159,717
I-12 Total revenuePrior year $810,558$131,927
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to membersPrior year $110,566$1,938
I-15 Salaries and benefitsPrior year $422,131$45,092
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $571,633$424,622
I-18 Total expensesPrior year $1,104,330$471,652
I-19 Revenue less expensesPrior year −$293,772−$339,725
Part VI · Governance 5 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $131,927 across 4 lines filed
VIII-3 Investment incomeRelated to mission $10,005$10,005
VIII-7 Net gain or loss on sales of assetsRelated to mission −$37,795−$37,795
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $159,717$159,717
VIII-12 Total revenueRelated to mission $131,927$131,927
Part IX · Statement of functional expenses $471,652 across 7 lines filed
IX-4 Benefits paid to or for membersPrograms $1,938$1,938
IX-7 Other salaries and wagesPrograms $41,584$41,584
IX-10 Payroll taxesPrograms $3,508$3,508
IX-11c Accounting feesPrograms $7,250$7,250
IX-17 TravelPrograms $1,472$1,472
IX-24 Other expenses (24a–d)Programs $401,591$401,591
IX-24e All other expensesPrograms $14,309$14,309
IX-25 Total functional expensesPrograms $471,652 · Management $0 · Fundraising $0$471,652
Part X · Balance sheet $0 assets, 4 lines filed
X-16 Total assetsStart of year $1,082,223$0
X-26 Total liabilitiesStart of year $599,006$0
X-32 Total net assets or fund balancesStart of year $483,217$0
X-33 Total liabilities and net assetsStart of year $1,082,223$0
Part XI · Reconciliation of net assets $0 net assets at year end
XI-1 Total revenue$131,927
XI-2 Total expenses$471,652
XI-3 Revenue less expenses−$339,725
XI-4 Net assets at start of year$483,217
XI-9 Other changes in net assets−$143,492
XI-10 Net assets at end of year$0

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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