Public Education.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$52K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average surplus $91K a year · 8% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$52K
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
2 mo
of spending, in cash
Fine: 2.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$904K
83% of total assets
Concern: liabilities are 83% of assets; over 80%.
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
$885K
-41% vs prior year
Spent
$1.1M
To programs
86%
Net assets
$181K
By yearFY2022–FY2025
Revenue
$885K
FY2023▼ -41%
Tap a bar for its year
Revenue by fiscal year
FY2022$1.5M
FY2023$885K
FY2024$1.1M
FY2025$1.3M
Expenses
$1.1M
FY2023▲ +8%
Tap a bar for its year
Expenses by fiscal year
FY2022$1.1M
FY2023$1.1M
FY2024$1.1M
FY2025$1.2M
Net assets
$181K
FY2023▼ -59%
Tap a bar for its year
Net assets by fiscal year
FY2022$446K
FY2023$181K
FY2024$224K
FY2025$363K

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 2021.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $994K Management & general 14% · $156K

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

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Who runs it and what they're paid

6 people listed on the 990; $52K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Administrator
$52,128Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Vice-Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Jamie Garn’s $85K as Administrator is at the 22nd percentile of top reported officer pay among 3395 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022
Jamie Garn$85,010$79,667$52,128—
Emily Bergstrom———$29,000
Deborah Hedden-Nicely———$23,708

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

Cardinal Academy Incorporated is an education nonprofit based in Boise, ID.

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Provided by the organization

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1 program · $994K · in their own filed words · FY2022
01

The school is an independent state-funded public charter school governed under Title 33, Chapter 52 of Idaho Code. It provides innovative educational curricula within the public school system but independent from the traditional structure. Virtually all revenues and expenses relate to this single program service.

$994Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$885K
Ln 12
Gifts and grantsLn 1h$885K
Money outPt IX
$1.1M
Ln 25
Programscol B$994K
Managementcol C$156K
Owns and owesPt X
$181K
net assets · Ln 32
Cash and savingsLn 1–2$240K
Total assetsLn 16$1.1M
LiabilitiesLn 26$904K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$885K
Government grantsLn 1e$526K
Gains on assetsLn 7$0
Total revenueLn 12$885K
Assets in detailPt X, end of year
CashLn 1$240K
SavingsLn 2$0
Cash and savings togetherLn 1–2$240K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$170K
Other assetsLn 15$368K
Total assetsLn 16$1.1M
LiabilitiesLn 26$904K
Net assetsLn 32$181K
OperationsPt I, VI
EmployeesI 515
VolunteersI 67
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 FY23End FY23
Cash and savingsLn 1–2$229K$240K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$192K$170K
Total assetsLn 16$796K$1.1M
LiabilitiesLn 26$350K$904K
Net assetsLn 32$446K$181K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$75K$75K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$403K$403K
Pension plan contributionsLn 8$62K$53K$9K
Other employee benefitsLn 9$102K$86K$16K
Payroll taxesLn 10$37K$31K$6K
Management feesLn 11a$0
Legal feesLn 11b$347$347
Accounting feesLn 11c$7K$7K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$21K$19K$2K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$21K$21K
InsuranceLn 23$5K$5K$500
Other expenses (24a–d)Ln 24$416K$376K$40K
All other expensesLn 24e$0
Total functional expensesLn 25$1.1M$994K$156K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.3M$1.2M$139K$363K 990 PDF
FY2024 $1.1M$1.1M$43K$224K 990 PDF
FY2023 Viewing $885K$1.1M−$265K$181K 990 PDF
FY2022 $1.5M$1.1M$446K$446K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $884,718 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,509,218$884,718
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $1,509,218$884,718
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $862,461$679,597
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $200,760$470,141
I-18 Total expensesPrior year $1,063,221$1,149,738
I-19 Revenue less expensesPrior year $445,997−$265,020
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 $884,718 across 9 lines filed
VIII-1e Government grants$525,568
VIII-1f All other contributions, gifts and grants$359,150
VIII-1h Total contributions, gifts and grants$884,718
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenue$884,718
Part IX · Statement of functional expenses $1,149,738 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffManagement $75,000$75,000
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $403,425$403,425
IX-8 Pension plan contributionsPrograms $53,276 · Management $8,955$62,231
IX-9 Other employee benefitsPrograms $86,273 · Management $16,068$102,341
IX-10 Payroll taxesPrograms $30,862 · Management $5,738$36,600
IX-11a Management fees$0
IX-11b Legal feesManagement $347$347
IX-11c Accounting feesManagement $7,337$7,337
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $18,518 · Management $2,057$20,575
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $21,300$21,300
IX-23 InsurancePrograms $4,502 · Management $500$5,002
IX-24 Other expenses (24a–d)Programs $375,859 · Management $39,721$415,580
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $994,015 · Management $155,723 · Fundraising $0$1,149,738
Part X · Balance sheet $1,085,007 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $229,314$239,932
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivableStart of year $309,512$306,863
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $191,700$170,400
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $65,971$367,812
X-16 Total assetsStart of year $796,497$1,085,007
X-17 Accounts payable and accrued expensesStart of year $122,774$72,097
X-19 Deferred revenueStart of year $227,726$221,804
X-25 Other liabilities$610,129
X-26 Total liabilitiesStart of year $350,500$904,030
X-27 Net assets without donor restrictionsStart of year $445,997$180,977
X-32 Total net assets or fund balancesStart of year $445,997$180,977
X-33 Total liabilities and net assetsStart of year $796,497$1,085,007
Part XI · Reconciliation of net assets $180,977 net assets at year end
XI-1 Total revenue$884,718
XI-2 Total expenses$1,149,738
XI-3 Revenue less expenses−$265,020
XI-4 Net assets at start of year$445,997
XI-10 Net assets at end of year$180,977

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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