philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

Upper Carmen Public Charter School FY2021 filing

Carmen, IDUnknown exempt organization EIN 76-0782276Revenue $644K in FY2021

On file with the IRSPo Box 33 · Carmen, ID

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

School - grades k-3

95¢ of each $1 spent went to programs.
$30K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · 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
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$30K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
13 mo
of spending, in cash
Looks good: 12.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$238K
27% of total assets
Looks good: liabilities are 27% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$644K
Spent
$579K
To programs
95%
Net assets
$638K
By yearFY2021–FY2024
Revenue
$644K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$644K
FY2022$693K
FY2023$741K
FY2024$811K
FY2024$132K
Expenses
$579K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$579K
FY2022$577K
FY2023$718K
FY2024$1.1M
FY2024$472K
Net assets
$638K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$638K
FY2022$754K
FY2023$777K
FY2024$483K
FY2024$0

From the FY2021 Form 990 (year ending June 2021) · see the original

990 PDF Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

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

95 cents of each dollar spent went to programs.

Program services 95% · $549K Management & general 5% · $30K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

7 people listed on the 990; $30K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$20,000Pt VII · Sec A
Jim Smith
Superintendent
$10,000Pt VII · Sec A
Ronda Cluff
Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$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.

See Upper Carmen Public Charter School executive salaries →

On this list? Claim this org

Something off? Claim to add context

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.

Questions for Upper Carmen Public Charter School

Tap to ask. Upper Carmen Public Charter School sees how many people are interested.

Your first name shows with your question. Upper Carmen Public Charter School answers here, for everyone.

Provided by the organization

Know this org? Add your story

3 programs · $549K · in their own filed words · FY2020
01

General fund activities

$439Kprogram expense
02

Other non-major funds activities

$109Kprogram expense
03

Capital projects activities

Pt IX · col B

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$644K
Ln 12
Gifts and grantsLn 1h$435K
Fees for servicesLn 2g$205K
Investment incomeLn 3$3K
Money outPt IX
$579K
Ln 25
Programscol B$549K
Managementcol C$30K
Owns and owesPt X
$638K
net assets · Ln 32
Cash and savingsLn 1–2$612K
Total assetsLn 16$876K
LiabilitiesLn 26$238K
PeoplePt VI, VII
7
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$435K
Government grantsLn 1e$435K
Fees for servicesLn 2g$205K
Investment incomeLn 3$3K
Total revenueLn 12$644K
Assets in detailPt X, end of year
CashLn 1$612K
Cash and savings togetherLn 1–2$612K
Land, buildings, equipmentLn 10c$188K
Total assetsLn 16$876K
LiabilitiesLn 26$238K
Net assetsLn 32$638K
OperationsPt I, VI
EmployeesI 516
VolunteersI 60
Fiscal year endsHeaderJune
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 FY21End FY21
Cash and savingsLn 1–2$561K$612K
Land, buildings, equipmentLn 10c$234K$188K
Total assetsLn 16$864K$876K
LiabilitiesLn 26$291K$238K
Net assetsLn 32$572K$638K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$97K$97K
Pay of current officers, directors and key staffLn 5$333K$303K$30K$0
Accounting feesLn 11c$4K$4K$0$0
TravelLn 17$4K$4K$0$0
Depreciation, depletion and amortizationLn 22$50K$50K$0$0
Other expenses (24a–d)Ln 24$6K$6K$0$0
All other expensesLn 24e$86K$86K$0$0
Total functional expensesLn 25$579K$549K$30K$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 Viewing $644K$579K$65K$638K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $643,707 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $466,781$435,495
I-9 Program service revenuePrior year $100,962$205,209
I-10 Investment incomePrior year $11,767$3,003
I-11 Other revenue$0
I-12 Total revenuePrior year $579,510$643,707
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to membersPrior year $87,229$96,773
I-15 Salaries and benefitsPrior year $284,515$332,514
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $175,393$149,239
I-18 Total expensesPrior year $547,137$578,526
I-19 Revenue less expensesPrior year $32,373$65,181
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $643,707 across 4 lines filed
Lines not itemized here account for $205,209 of total revenue; see the IRS return.
VIII-1e Government grants$435,495
VIII-1h Total contributions, gifts and grants$435,495
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$3,003
VIII-12 Total revenueRelated to mission $208,212 · Unrelated business $0 · Excluded from tax $0$643,707
Part IX · Statement of functional expenses $578,526 across 7 lines filed
IX-4 Benefits paid to or for membersPrograms $96,773$96,773
IX-5 Pay of current officers, directors and key staffPrograms $302,514 · Management $30,000 · Fundraising $0$332,514
IX-11c Accounting feesPrograms $3,965 · Management $0 · Fundraising $0$3,965
IX-17 TravelPrograms $3,721 · Management $0 · Fundraising $0$3,721
IX-22 Depreciation, depletion and amortizationPrograms $49,593 · Management $0 · Fundraising $0$49,593
IX-24 Other expenses (24a–d)Programs $6,373 · Management $0 · Fundraising $0$6,373
IX-24e All other expensesPrograms $85,587 · Management $0 · Fundraising $0$85,587
IX-25 Total functional expensesPrograms $548,526 · Management $30,000 · Fundraising $0$578,526
Part X · Balance sheet $876,149 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $561,175$612,483
X-4 Accounts receivableStart of year $14,949$6,654
X-9 Prepaid expenses and deferred chargesStart of year $54,028$69,282
X-10c Land, buildings and equipment, netStart of year $233,672$187,730
X-16 Total assetsStart of year $863,824$876,149
X-17 Accounts payable and accrued expensesStart of year $2,259$0
X-19 Deferred revenueStart of year $72,935$5,718
X-25 Other liabilitiesStart of year $216,146$232,767
X-26 Total liabilitiesStart of year $291,340$238,485
X-27 Net assets without donor restrictionsStart of year −$11,777$87,148
X-28 Net assets with donor restrictionsStart of year $584,261$550,516
X-32 Total net assets or fund balancesStart of year $572,484$637,664
X-33 Total liabilities and net assetsStart of year $863,824$876,149
Part XI · Reconciliation of net assets $637,664 net assets at year end
XI-1 Total revenue$643,707
XI-2 Total expenses$578,526
XI-3 Revenue less expenses$65,181
XI-4 Net assets at start of year$572,484
XI-9 Other changes in net assets−$1
XI-10 Net assets at end of year$637,664

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.