{"success":true,"data":{"_id":262257412,"filings":[{"Organization":{"value":null,"Person":["DUANE GRAY","BRAD WARE","BRAD CARR","CONSTANCE RISSER"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY","EXECUTIVE DIRECTOR"],"Hours":[5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,7120],"Direct compensation":[0,0,0,7120],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"Educational therapy for students with learning disabilities.","year":2014,"name":"IDAHO LEARNING CENTER","phone":2088935130,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CONSTANCE RISSER","year_formation":2008,"state_legal_domicile":"ID","total_volunteers":30,"tax_period_begin":"2014-07-01T00:00:00","tax_period_end":"2015-06-30T00:00:00","address":"2150 W CHERRY LANE, MERIDIAN, ID, 83642, USA","city":"MERIDIAN","state":"ID","country":"USA","zip_code":83642},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":3,"Number of employees total":22,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":22,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":576355,"Contributions":{"value":66994,"Other contributions":66994,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":488754,"Total revenue":{"value":488754,"EDUCATIONAL INTERVENTI":312258,"EDUCATIONAL THERAPY":167662,"TRAINING":8834},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":16,"Investment income total":16,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":20591,"Other total":0,"Royalties revenue":0,"Net rental income":2572,"Net income from fundraising events":18019,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":507067,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":246976,"Current officers":7120,"Disqualified persons":0,"Other salaries and wages":222408,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":17448},"Other expenses":{"value":260091,"Management services":0,"Legal":0,"Accounting":1495,"Lobbying services":0,"Investment management fees":0,"Other services":143957,"Advertising":1481,"Office expenses":10361,"Information technology":0,"Royalties":0,"Occupancy":69843,"Travel":0,"Conferences and meetings":1399,"Interest":180,"Payments to affiliates":0,"Depreciation and depletion":3428,"Insurance":8475,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":14845,"TRAINING":4974,"SUPPLIES AND MATERIALS":4155,"SMALL EQUIPMENT":2963,"CURRICULUM":2753},"All other expenses":4627},"Functional Expenses":{"value":null,"Program Service Expenses":378700,"Management And General Expenses":126886,"Fundraising Expenses":1481}},"Assets":{"value":951520,"Non-interest bearing cash":56639,"Savings and temp cash investments":689,"Pledges and grants receivable":0,"Accounts receivable":17871,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":867531,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":8229,"Other assets":561},"Liabilities":{"value":857737,"Sum of Total Liabilities":0,"Accounts payable, accrued":3946,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":683791,"Unsecured notes loans payable":170000,"Other liabilities":0},"Fund balance":{"value":93783,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":93783,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7468441054140774,"percentile":0.5703231614478019},"Fundraising Efficiency":{"score":45.2356515867657,"percentile":0.7665248651829835},"Operating Margin":{"score":0.12021757423809978,"percentile":0.6561246415345288},"Liabilities to Assets Ratio":{"score":0.90143875063057,"percentile":0.06443399488392139},"Operating Reserve Ratio":{"score":1.876517304419337,"percentile":0.5992833034810829},"Officer Compensation Ratio":{"score":0.014041536917212124,"percentile":0.9422152458527203},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.75,"percentile":0.17719847849878714},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5978603815795188,"percentile":0.5992342986527232}},"source_xml":"201513209349306231_public.xml"},{"Organization":{"value":null,"Person":["DUANE GRAY","BRAD WARE","BRAD CARR","STEPHANIE CARPENTER","JUSTIN JORDAN","CONSTANCE RISSER"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY","BOARD MEMBER","SUPERINTENDENT","EXECUTIVE DIRECTOR"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Educational therapy for students with learning disabilities.","year":2018,"name":"IDAHO LEARNING CENTER","phone":2088935130,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CONSTANCE RISSER","year_formation":2008,"state_legal_domicile":"ID","total_volunteers":11,"tax_period_begin":"2018-07-01T00:00:00","tax_period_end":"2019-06-30T00:00:00","address":"2150 W CHERRY LANE, MERIDIAN, ID, 83642, USA","city":"MERIDIAN","state":"ID","country":"USA","zip_code":83642},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":31,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":31,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":953549,"Contributions":{"value":48971,"Other contributions":48971,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":902990,"Total revenue":{"value":902990,"EDUCATIONAL INTERVENTI":617671,"EDUCATIONAL THERAPY":285319},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1588,"Other total":0,"Royalties revenue":0,"Net rental income":-615,"Net income from fundraising events":2203,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":950247,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":498499,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":447146,"Pension plan contributions":0,"Other employee benefits":22199,"Payroll taxes":29154},"Other expenses":{"value":451748,"Management services":147148,"Legal":0,"Accounting":1297,"Lobbying services":0,"Investment management fees":0,"Other services":124879,"Advertising":5983,"Office expenses":19663,"Information technology":0,"Royalties":0,"Occupancy":62121,"Travel":0,"Conferences and meetings":3068,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":17067,"Insurance":10133,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":55201,"CURRICULUM":31501,"SMALL EQUIPMENT":9481,"SUPPLIES AND MATERIALS":9005,"TRAINING":5214},"All other expenses":5188},"Functional Expenses":{"value":null,"Program Service Expenses":687022,"Management And General Expenses":257242,"Fundraising Expenses":5983}},"Assets":{"value":958403,"Non-interest bearing cash":15344,"Savings and temp cash investments":136,"Pledges and grants receivable":0,"Accounts receivable":5566,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":932476,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":4881,"Other assets":0},"Liabilities":{"value":649583,"Sum of Total Liabilities":0,"Accounts payable, accrued":13269,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":591314,"Unsecured notes loans payable":45000,"Other liabilities":0},"Fund balance":{"value":308820,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":308820,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7229930744322266,"percentile":0.5520073227908775},"Fundraising Efficiency":{"score":8.185024235333445,"percentile":0.337890758133904},"Operating Margin":{"score":0.0034628529839578247,"percentile":0.4058934770340591},"Liabilities to Assets Ratio":{"score":0.6777764677280852,"percentile":0.09744720459234424},"Operating Reserve Ratio":{"score":1.0085830315696866,"percentile":0.4261494800494477},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.15313905048798923,"percentile":0.7590550479391192},"Revenue Growth":{"score":0.1678944323499191,"percentile":0.8684900349986604},"Asset Growth":{"score":0.1579451405967907,"percentile":0.7942510247903809},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5931429137848111,"percentile":0.5853097652719802}},"source_xml":"202030499349300823_public.xml"},{"Organization":{"value":null,"Person":["DUANE GRAY","BRAD WARE","BRAD CARR","STEPHANIE CARPENTER","CONSTANCE RISSER"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY","BOARD MEMBER","EXECUTIVE DIRECTOR"],"Hours":[5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Educational therapy for students with learning disabilities.","year":2017,"name":"IDAHO LEARNING CENTER","phone":2088935130,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CONSTANCE RISSER","year_formation":2008,"state_legal_domicile":"ID","total_volunteers":14,"tax_period_begin":"2017-07-01T00:00:00","tax_period_end":"2018-06-30T00:00:00","address":"2150 W CHERRY LANE, MERIDIAN, ID, 83642, USA","city":"MERIDIAN","state":"ID","country":"USA","zip_code":83642},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":29,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":29,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1024146,"Contributions":{"value":181402,"Other contributions":181402,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":842864,"Total revenue":{"value":842864,"EDUCATIONAL INTERVENTI":655650,"EDUCATIONAL THERAPY":184274,"TRAINING":2940},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-120,"Other total":0,"Royalties revenue":0,"Net rental income":-2361,"Net income from fundraising events":2241,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":943246,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":437345,"Current officers":0,"Disqualified persons":403883,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":33462},"Other expenses":{"value":505901,"Management services":139337,"Legal":0,"Accounting":1100,"Lobbying services":0,"Investment management fees":0,"Other services":145969,"Advertising":5795,"Office expenses":18306,"Information technology":0,"Royalties":0,"Occupancy":71712,"Travel":0,"Conferences and meetings":9900,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":17217,"Insurance":9232,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":78254,"SMALL EQUIPMENT":24705,"CURRICULUM":23493,"TRAINING":19722,"SUPPLIES AND MATERIALS":10334},"All other expenses":9079},"Functional Expenses":{"value":null,"Program Service Expenses":684016,"Management And General Expenses":253435,"Fundraising Expenses":5795}},"Assets":{"value":985856,"Non-interest bearing cash":4451,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":32030,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":943657,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":5718,"Other assets":0},"Liabilities":{"value":680338,"Sum of Total Liabilities":0,"Accounts payable, accrued":3857,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":616481,"Unsecured notes loans payable":60000,"Other liabilities":0},"Fund balance":{"value":305518,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":305518,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7251724364587817,"percentile":0.5535323000330291},"Fundraising Efficiency":{"score":31.30319240724763,"percentile":0.6996976757805562},"Operating Margin":{"score":0.07899264362698287,"percentile":0.5850718989361235},"Liabilities to Assets Ratio":{"score":0.6900987568164113,"percentile":0.09537688882771007},"Operating Reserve Ratio":{"score":1.045173793474873,"percentile":0.4362245387721217},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.18582358846683894,"percentile":0.7929847532264326},"Revenue Growth":{"score":0.21560640425590805,"percentile":0.9073334805959151},"Asset Growth":{"score":0.24125957441395132,"percentile":0.883639716756658},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6718890372408536,"percentile":0.7932746351629465}},"source_xml":"201803199349310750_public.xml"},{"Organization":{"value":null,"Person":["KIM FITZGIBBONS","RAY ELLIS","DENNIS HARMON","LAURIE JOHNSON","CONSTANCE RISSER","AARON BEAR"],"Title":["BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","EXECUTIVE DIRECTOR","PRIOR EXECUTIVE DIRECTOR","PRIOR BOARD MEMBER"],"Hours":[5.0,5.0,5.0,40.0,40.0,5.0],"Total Compensation":[0,0,0,0,59000,0],"Direct compensation":[0,0,0,0,59000,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Educational therapy for students with learning disabilities.","year":2022,"name":"IDAHO LEARNING CENTER","phone":2088935130,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LAURIE JOHNSON","year_formation":2008,"state_legal_domicile":"ID","total_volunteers":10,"tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"2150 W CHERRY LANE, MERIDIAN, ID, 83642, USA","city":"MERIDIAN","state":"ID","country":"USA","zip_code":83642},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":21,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":21,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":739123,"Contributions":{"value":149986,"Other contributions":145591,"Contributions from gifts and grants":0,"Fundraising revenue":4395,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":575950,"Total revenue":{"value":575950,"EDUCATIONAL INTERVENTI":431214,"EDUCATIONAL THERAPY":144736},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":5274,"Investment income total":5274,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":7913,"Other total":0,"Royalties revenue":0,"Net rental income":5115,"Net income from fundraising events":2798,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":739189,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":426754,"Current officers":59000,"Disqualified persons":336024,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":31730},"Other expenses":{"value":312435,"Management services":0,"Legal":0,"Accounting":3966,"Lobbying services":0,"Investment management fees":0,"Other services":147668,"Advertising":826,"Office expenses":13927,"Information technology":0,"Royalties":0,"Occupancy":77534,"Travel":0,"Conferences and meetings":8156,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":7702,"Insurance":10251,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":40110,"SMALL EQUIPMENT":13888,"TRAINING":12202,"CURRICULUM":8045,"SUPPLIES AND MATERIALS":5975},"All other expenses":2295},"Functional Expenses":{"value":null,"Program Service Expenses":537986,"Management And General Expenses":173810,"Fundraising Expenses":27393}},"Assets":{"value":647867,"Non-interest bearing cash":53136,"Savings and temp cash investments":523548,"Pledges and grants receivable":0,"Accounts receivable":31149,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":40034,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":771,"Sum of Total Liabilities":0,"Accounts payable, accrued":771,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":647096,"Net assets without donor restriction":647096,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7278057438625304,"percentile":0.5554165693248371},"Fundraising Efficiency":{"score":5.4753404154346,"percentile":0.22618248708473623},"Operating Margin":{"score":-8.929501584986532e-05,"percentile":0.386163635322384},"Liabilities to Assets Ratio":{"score":0.0011900590707660677,"percentile":0.5664242182903907},"Operating Reserve Ratio":{"score":0.8764564948883168,"percentile":0.38719072708198987},"Officer Compensation Ratio":{"score":0.07981720507204518,"percentile":0.6250772265545065},"Program Expense Growth":{"score":0.016676500459860775,"percentile":0.3906003508137525},"Revenue Growth":{"score":0.024947624878808708,"percentile":0.4896923191924859},"Asset Growth":{"score":-0.003383941223885097,"percentile":0.3052547824719281},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5113634516386939,"percentile":0.3507709309466895}},"source_xml":"202343549349300039_public.xml"},{"Organization":{"value":null,"Person":["STEPHANIE CARPENTER","DENNIS HARMON","CHANETTE FRETWELL","ANNA MCGARRAH","AARON BEAR","LAURIE JOHNSON","CONSTANCE RISSER"],"Title":["BOARD SECRETARY","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","EXECUTIVE DIRECTOR"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,40.0],"Total Compensation":[0,0,0,0,0,0,59000],"Direct compensation":[0,0,0,0,0,0,59000],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Educational therapy for students with learning disabilities.","year":2020,"name":"IDAHO LEARNING CENTER","phone":2088935130,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CONSTANCE RISSER","year_formation":2008,"state_legal_domicile":"ID","total_volunteers":11,"tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"2150 W CHERRY LANE, MERIDIAN, ID, 83642, USA","city":"MERIDIAN","state":"ID","country":"USA","zip_code":83642},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":17,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":17,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":636527,"Contributions":{"value":138756,"Other contributions":138756,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":478223,"Total revenue":{"value":478223,"EDUCATIONAL THERAPY":312831,"EDUCATIONAL INTERVENTI":165392},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":216,"Investment income total":4487,"Net investment gain":-4271,"Income from invest bond proceeds":0},"Other revenues":{"value":19332,"Other total":0,"Royalties revenue":0,"Net rental income":19332,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":425190,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":141630,"Current officers":45000,"Disqualified persons":0,"Other salaries and wages":76118,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":20512},"Other expenses":{"value":283560,"Management services":0,"Legal":0,"Accounting":2775,"Lobbying services":0,"Investment management fees":0,"Other services":153127,"Advertising":2507,"Office expenses":9866,"Information technology":0,"Royalties":0,"Occupancy":49296,"Travel":0,"Conferences and meetings":10531,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":5307,"Insurance":6622,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":40691,"TRAINING":13721,"SMALL EQUIPMENT":12439,"CURRICULUM":10535,"SUPPLIES AND MATERIALS":3996},"All other expenses":2838},"Functional Expenses":{"value":null,"Program Service Expenses":330219,"Management And General Expenses":72610,"Fundraising Expenses":22361}},"Assets":{"value":681506,"Non-interest bearing cash":65237,"Savings and temp cash investments":485965,"Pledges and grants receivable":0,"Accounts receivable":98271,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":32033,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":3929,"Sum of Total Liabilities":0,"Accounts payable, accrued":3929,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":677577,"Net assets without donor restriction":677577,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7766386791787201,"percentile":0.5986367444595716},"Fundraising Efficiency":{"score":6.205268100711059,"percentile":0.25842720361137755},"Operating Margin":{"score":0.3320157668095776,"percentile":0.8535331127224748},"Liabilities to Assets Ratio":{"score":0.005765173013883957,"percentile":0.5235920132146246},"Operating Reserve Ratio":{"score":1.6028269714715775,"percentile":0.5567497578441225},"Officer Compensation Ratio":{"score":0.1387614948611209,"percentile":0.43928906149651265},"Program Expense Growth":{"score":0.006136284688110738,"percentile":0.3474332926878383},"Revenue Growth":{"score":0.046834223484587385,"percentile":0.5928713151808405},"Asset Growth":{"score":0.024033771679007068,"percentile":0.4208855657983973},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6022644747492742,"percentile":0.612096513407073}},"source_xml":"202310189349300636_public.xml"},{"Organization":{"value":null,"Person":["DENNIS HARMON","AARON BEAR","LAURIE JOHNSON","RAY ELLIS","ANNA MCGARRAH","CONSTANCE RISSER"],"Title":["BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","PRIOR BOARD MEMBER","EXECUTIVE DIRECTOR"],"Hours":[5.0,5.0,5.0,5.0,5.0,40.0],"Total Compensation":[0,0,0,0,0,59000],"Direct compensation":[0,0,0,0,0,59000],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Educational therapy for students with learning disabilities.","year":2021,"name":"IDAHO LEARNING CENTER","phone":2088935130,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CONSTANCE RISSER","year_formation":2008,"state_legal_domicile":"ID","total_volunteers":34,"tax_period_begin":"2021-07-01T00:00:00","tax_period_end":"2022-06-30T00:00:00","address":"2150 W CHERRY LANE, MERIDIAN, ID, 83642, USA","city":"MERIDIAN","state":"ID","country":"USA","zip_code":83642},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":22,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":22,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":661060,"Contributions":{"value":60143,"Other contributions":60143,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":585372,"Total revenue":{"value":585372,"EDUCATIONAL INTERVENTI":358674,"EDUCATIONAL THERAPY":226698},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1532,"Investment income total":532,"Net investment gain":1000,"Income from invest bond proceeds":0},"Other revenues":{"value":14013,"Other total":0,"Royalties revenue":0,"Net rental income":14013,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":691475,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":368174,"Current officers":59000,"Disqualified persons":279205,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":29969},"Other expenses":{"value":323301,"Management services":0,"Legal":0,"Accounting":2662,"Lobbying services":0,"Investment management fees":0,"Other services":168457,"Advertising":2158,"Office expenses":14094,"Information technology":0,"Royalties":0,"Occupancy":53784,"Travel":0,"Conferences and meetings":6487,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":5637,"Insurance":2635,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":62333,"TRAINING":27760,"SMALL EQUIPMENT":13105,"CURRICULUM":12629,"SUPPLIES AND MATERIALS":8839},"All other expenses":5054},"Functional Expenses":{"value":null,"Program Service Expenses":535354,"Management And General Expenses":130610,"Fundraising Expenses":25511}},"Assets":{"value":648753,"Non-interest bearing cash":54657,"Savings and temp cash investments":455257,"Pledges and grants receivable":0,"Accounts receivable":106484,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":32355,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1591,"Sum of Total Liabilities":0,"Accounts payable, accrued":1591,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":647162,"Net assets without donor restriction":647162,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7742203261144655,"percentile":0.596175271684403},"Fundraising Efficiency":{"score":2.357532045000196,"percentile":0.08875505593814115},"Operating Margin":{"score":-0.046009439385229785,"percentile":0.2914584385895226},"Liabilities to Assets Ratio":{"score":0.0024523971372772072,"percentile":0.5515376913408485},"Operating Reserve Ratio":{"score":0.9382161321812068,"percentile":0.4058130344430233},"Officer Compensation Ratio":{"score":0.08532484905455728,"percentile":0.6039377850667165},"Program Expense Growth":{"score":0.013520705808038987,"percentile":0.3773450065595488},"Revenue Growth":{"score":0.029527161880839287,"percentile":0.5123497592704734},"Asset Growth":{"score":0.006314585990061994,"percentile":0.34634480449990984},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4952759834323994,"percentile":0.31016444140378846}},"source_xml":"202310259349300736_public.xml"},{"Organization":{"value":null,"Person":["DUANE GRAY","BRAD WARE","BRAD CARR","STEPHANIE CARPENTER","CONSTANCE RISSER"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY","BOARD MEMBER","EXECUTIVE DIRECTOR"],"Hours":[5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Educational therapy for students with learning disabilities.","year":2016,"name":"Idaho Learning Center","phone":2088935130,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CONSTANCE RISSER","year_formation":2008,"state_legal_domicile":"ID","total_volunteers":10,"tax_period_begin":"2016-07-01T00:00:00","tax_period_end":"2017-06-30T00:00:00","address":"2150 W Cherry Lane, Meridian, ID, 83642, USA","city":"Meridian","state":"ID","country":"USA","zip_code":83642},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":37,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":37,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":778022,"Contributions":{"value":37848,"Other contributions":37848,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":740438,"Total revenue":{"value":740438,"EDUCATIONAL INTERVENTI":509769,"EDUCATIONAL THERAPY":217863,"TRAINING":12806},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-264,"Other total":0,"Royalties revenue":0,"Net rental income":-425,"Net income from fundraising events":161,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":674610,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":354869,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":329482,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":25387},"Other expenses":{"value":319741,"Management services":0,"Legal":0,"Accounting":1050,"Lobbying services":0,"Investment management fees":0,"Other services":180957,"Advertising":1635,"Office expenses":12654,"Information technology":0,"Royalties":0,"Occupancy":49199,"Travel":0,"Conferences and meetings":5175,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":16526,"Insurance":9117,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":31825,"CURRICULUM":10711,"SUPPLIES AND MATERIALS":7435,"SMALL EQUIPMENT":6988,"TRAINING":6691},"All other expenses":11603},"Functional Expenses":{"value":null,"Program Service Expenses":577620,"Management And General Expenses":95355,"Fundraising Expenses":1635}},"Assets":{"value":1078323,"Non-interest bearing cash":115651,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":8210,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":946463,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":6555,"Other assets":1444},"Liabilities":{"value":853705,"Sum of Total Liabilities":0,"Accounts payable, accrued":7975,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":636155,"Unsecured notes loans payable":209575,"Other liabilities":0},"Fund balance":{"value":224618,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":224618,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8562280428692133,"percentile":0.7029381792110075},"Fundraising Efficiency":{"score":23.14862385321101,"percentile":0.6340648062542423},"Operating Margin":{"score":0.1329165499176116,"percentile":0.6750900150590654},"Liabilities to Assets Ratio":{"score":0.7916969219797778,"percentile":0.08008826136901806},"Operating Reserve Ratio":{"score":1.5984390981455951,"percentile":0.5559880758060562},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.19370506412890323,"percentile":0.7997666668666094},"Revenue Growth":{"score":0.2112511984798977,"percentile":0.904502735416455},"Asset Growth":{"score":0.4001617161514006,"percentile":0.9546686733054337},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7282235902052391,"percentile":0.8909235552556675}},"source_xml":"201840379349300829_public.xml"},{"Organization":{"value":null,"Person":["KIM FITZGIBBONS","RAY ELLIS","DENNIS HARMON","LAURIE JOHNSON","CONSTANCE RISSER"],"Title":["BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","EXECUTIVE DIRECTOR","BOARD MEMBER, PRIOR EXECUTIVE DIRECTOR"],"Hours":[5.0,5.0,5.0,40.0,5.0],"Total Compensation":[0,0,0,63514,0],"Direct compensation":[0,0,0,63514,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Educational therapy for students with learning disabilities.","year":2024,"name":"IDAHO LEARNING CENTER","phone":2088935130,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LAURIE JOHNSON","year_formation":2008,"state_legal_domicile":"ID","total_volunteers":18,"tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"2150 W CHERRY LANE, MERIDIAN, ID, 83642, USA","city":"MERIDIAN","state":"ID","country":"USA","zip_code":83642},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":38,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":38,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":771499,"Contributions":{"value":163693,"Other contributions":163693,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":583753,"Total revenue":{"value":583753,"EDUCATIONAL INTERVENTI":431804,"EDUCATIONAL THERAPY":151949},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":5131,"Investment income total":5131,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":18922,"Other total":0,"Royalties revenue":0,"Net rental income":19733,"Net income from fundraising events":-811,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":847029,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":648349,"Current officers":63514,"Disqualified persons":0,"Other salaries and wages":548584,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":36251},"Other expenses":{"value":198680,"Management services":0,"Legal":0,"Accounting":1816,"Lobbying services":0,"Investment management fees":0,"Other services":24549,"Advertising":680,"Office expenses":24368,"Information technology":0,"Royalties":0,"Occupancy":85902,"Travel":0,"Conferences and meetings":2390,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":10035,"Insurance":9214,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":38910,"SUPPLIES":17281,"CURRICULUM":12700,"SMALL EQUIPMENT":6624,"TRAINING":2305},"All other expenses":816},"Functional Expenses":{"value":null,"Program Service Expenses":669976,"Management And General Expenses":168574,"Fundraising Expenses":8479}},"Assets":{"value":461940,"Non-interest bearing cash":19654,"Savings and temp cash investments":357813,"Pledges and grants receivable":0,"Accounts receivable":19608,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":3954,"Land, building, equipment":42586,"Investments publicly traded":18325,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":461940,"Net assets without donor restriction":461940,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7909717376854866,"percentile":0.6141449090894444},"Fundraising Efficiency":{"score":19.305696426465385,"percentile":0.5887123330808365},"Operating Margin":{"score":-0.09790032132251629,"percentile":0.2253081972552107},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.5453650347272644,"percentile":0.26970475878485745},"Officer Compensation Ratio":{"score":0.07498444563291222,"percentile":0.6444042554334528},"Program Expense Growth":{"score":0.035405405398677606,"percentile":0.4723102208138639},"Revenue Growth":{"score":0.02050644901995138,"percentile":0.46726893143079035},"Asset Growth":{"score":-0.026599282256282025,"percentile":0.22385414263153217},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5571378253437131,"percentile":0.4784101537822203}},"source_xml":"202610309349301816_public.xml"},{"Organization":{"value":null,"Person":["DUANE GRAY","BRAD WARE","BRAD CARR","CONSTANCE RISSER"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY","EXECUTIVE DIRECTOR"],"Hours":[5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,4300],"Direct compensation":[0,0,0,4300],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"Educational therapy for students with learning disabilities.","year":2013,"name":"IDAHO LEARNING CENTER","phone":2088935130,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CONSTANCE RISSER","year_formation":2008,"state_legal_domicile":"ID","total_volunteers":20,"tax_period_begin":"2013-07-01T00:00:00","tax_period_end":"2014-06-30T00:00:00","address":"1552 N CRESTMONT DR NO D, MERIDIAN, ID, 836422193, USA","city":"MERIDIAN","state":"ID","country":"USA","zip_code":836422193},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":3,"Number of employees total":12,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":12,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":384931,"Contributions":{"value":9128,"Other contributions":9128,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":375673,"Total revenue":{"value":375673,"EDUCATIONAL INTERVENTI":225151,"EDUCATIONAL THERAPY":150522},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":39,"Investment income total":39,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":91,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":91,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":396231,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":143958,"Current officers":1000,"Disqualified persons":0,"Other salaries and wages":133888,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":9070},"Other expenses":{"value":252273,"Management services":28039,"Legal":0,"Accounting":200,"Lobbying services":0,"Investment management fees":0,"Other services":118706,"Advertising":626,"Office expenses":4101,"Information technology":0,"Royalties":0,"Occupancy":53677,"Travel":1398,"Conferences and meetings":1756,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":242,"Insurance":4790,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":31950,"SMALL EQUIPMENT":12540,"TRAINING":8384,"SUPPLIES AND MATERIALS":5735,"CURRICULUM":5291},"All other expenses":6788},"Functional Expenses":{"value":null,"Program Service Expenses":327587,"Management And General Expenses":65840,"Fundraising Expenses":2804}},"Assets":{"value":63088,"Non-interest bearing cash":8588,"Savings and temp cash investments":25678,"Pledges and grants receivable":0,"Accounts receivable":27025,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":1252,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":545},"Liabilities":{"value":38593,"Sum of Total Liabilities":0,"Accounts payable, accrued":38593,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":24495,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":24495,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8267576237094019,"percentile":0.6601457710681286},"Fundraising Efficiency":{"score":3.2553495007132667,"percentile":0.125627281952617},"Operating Margin":{"score":-0.02935591053981103,"percentile":0.3202094532778688},"Liabilities to Assets Ratio":{"score":0.6117328176515343,"percentile":0.10981666019372928},"Operating Reserve Ratio":{"score":0.15922025283231248,"percentile":0.09606873851995217},"Officer Compensation Ratio":{"score":0.010852255376283027,"percentile":0.9567482455836178},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.75,"percentile":0.17719847849878714},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.44956644761526515,"percentile":0.21040668284809383}},"source_xml":"201403179349305935_public.xml"},{"Organization":{"value":null,"Person":["STEPHANIE CARPENTER","DENNIS HARMON","CHANETTE FRETWELL","ANNA MCGRATH","AARON BEAR","CONSTANCE RISSER"],"Title":["BOARD SECRETARY","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","EXECUTIVE DIRECTOR"],"Hours":[5.0,5.0,5.0,5.0,5.0,40.0],"Total Compensation":[0,0,0,0,0,61548],"Direct compensation":[0,0,0,0,0,61548],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Educational therapy for students with learning disabilities.","year":2019,"name":"IDAHO LEARNING CENTER","phone":2088935130,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CONSTANCE RISSER","year_formation":2008,"state_legal_domicile":"ID","total_volunteers":7,"tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"2150 W CHERRY LANE, MERIDIAN, ID, 83642, USA","city":"MERIDIAN","state":"ID","country":"USA","zip_code":83642},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":20,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":20,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":552441,"Contributions":{"value":68435,"Other contributions":58435,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":10000,"Related organizations":0},"Program revenue":{"value":302781,"Total revenue":{"value":302781,"EDUCATIONAL THERAPY":204870,"EDUCATIONAL INTERVENTION":97911},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":170173,"Investment income total":499,"Net investment gain":169674,"Income from invest bond proceeds":0},"Other revenues":{"value":11052,"Other total":0,"Royalties revenue":0,"Net rental income":10883,"Net income from fundraising events":169,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":416436,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":153795,"Current officers":61548,"Disqualified persons":0,"Other salaries and wages":83961,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":8286},"Other expenses":{"value":262641,"Management services":0,"Legal":0,"Accounting":5161,"Lobbying services":0,"Investment management fees":0,"Other services":113243,"Advertising":5950,"Office expenses":16672,"Information technology":0,"Royalties":0,"Occupancy":66934,"Travel":0,"Conferences and meetings":12841,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":11194,"Insurance":8990,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":19783,"CURRICULUM":8384,"SMALL EQUIPMENT":6666,"DUES AND SUBSCRIPTIONS":2504,"SUPPLIES AND MATERIALS":2229},"All other expenses":1873},"Functional Expenses":{"value":null,"Program Service Expenses":281120,"Management And General Expenses":100350,"Fundraising Expenses":34966}},"Assets":{"value":446051,"Non-interest bearing cash":9692,"Savings and temp cash investments":400225,"Pledges and grants receivable":0,"Accounts receivable":7264,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":28870,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1226,"Sum of Total Liabilities":0,"Accounts payable, accrued":1226,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":444825,"Net assets without donor restriction":444825,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6750617141649617,"percentile":0.5235906245720316},"Fundraising Efficiency":{"score":1.9571869816393068,"percentile":0.07359468201233299},"Operating Margin":{"score":0.24618918581350768,"percentile":0.7978219076487376},"Liabilities to Assets Ratio":{"score":0.002748564626018101,"percentile":0.548494796249957},"Operating Reserve Ratio":{"score":1.0711153694685378,"percentile":0.44315970526199217},"Officer Compensation Ratio":{"score":0.14779702043051032,"percentile":0.41724268112038454},"Program Expense Growth":{"score":0.049381993491130295,"percentile":0.5290428200147215},"Revenue Growth":{"score":0.08161118136560562,"percentile":0.7171718529132374},"Asset Growth":{"score":0.05188012070558105,"percentile":0.5339712298914413},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5848856083162102,"percentile":0.5609522310591009}},"source_xml":"202130399349301083_public.xml"},{"Organization":{"value":null,"Person":["DUANE GRAY","BRAD WARE","BRAD CARR","STEPHANIE CARPENTER","CONSTANCE RISSER"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY","BOARD MEMBER","EXECUTIVE DIRECTOR"],"Hours":[5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,1726],"Direct compensation":[0,0,0,0,1726],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Educational therapy for students with learning disabilities.","year":2015,"name":"Idaho Learning Center","phone":2088935130,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CONSTANCE RISSER","year_formation":2008,"state_legal_domicile":"ID","total_volunteers":60,"tax_period_begin":"2015-07-01T00:00:00","tax_period_end":"2016-06-30T00:00:00","address":"2150 W Cherry Lane, Meridian, ID, 83642, USA","city":"Meridian","state":"ID","country":"USA","zip_code":83642},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":4,"Number of employees total":28,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":28,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":668951,"Contributions":{"value":48935,"Other contributions":48935,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":607588,"Total revenue":{"value":607588,"EDUCATIONAL INTERVENTI":401472,"EDUCATIONAL THERAPY":198358,"TRAINING":7758},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3,"Investment income total":3,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":12425,"Other total":0,"Royalties revenue":0,"Net rental income":11227,"Net income from fundraising events":1198,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":641528,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":300539,"Current officers":1726,"Disqualified persons":0,"Other salaries and wages":277334,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":21479},"Other expenses":{"value":340989,"Management services":0,"Legal":0,"Accounting":1200,"Lobbying services":0,"Investment management fees":0,"Other services":189021,"Advertising":7313,"Office expenses":12575,"Information technology":0,"Royalties":0,"Occupancy":55948,"Travel":0,"Conferences and meetings":2921,"Interest":84,"Payments to affiliates":0,"Depreciation and depletion":15635,"Insurance":14578,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":34833,"TRAINING":17371,"CURRICULUM":9284,"SMALL EQUIPMENT":5149,"SHUTTLE EXPENSES":3029},"All other expenses":6881},"Functional Expenses":{"value":null,"Program Service Expenses":485420,"Management And General Expenses":148795,"Fundraising Expenses":7313}},"Assets":{"value":1008800,"Non-interest bearing cash":39621,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":10700,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":950059,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":7392,"Other assets":1028},"Liabilities":{"value":887594,"Sum of Total Liabilities":0,"Accounts payable, accrued":3408,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":657607,"Unsecured notes loans payable":226579,"Other liabilities":0},"Fund balance":{"value":121206,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":121206,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7566622189522515,"percentile":0.5793817921100755},"Fundraising Efficiency":{"score":6.691508272938602,"percentile":0.27912522789524163},"Operating Margin":{"score":0.04099403394269535,"percentile":0.5044354847749364},"Liabilities to Assets Ratio":{"score":0.8798513084853291,"percentile":0.06789845026407945},"Operating Reserve Ratio":{"score":1.5724956665960022,"percentile":0.5514721440409647},"Officer Compensation Ratio":{"score":0.0026904515469317004,"percentile":0.9898791090021377},"Program Expense Growth":{"score":0.1986641850723374,"percentile":0.8037957979470455},"Revenue Growth":{"score":0.26133010108346205,"percentile":0.931665682583064},"Asset Growth":{"score":0.7010785763424875,"percentile":0.9888946113730775},"Independent Voting Board Pct":{"score":0.8,"percentile":0.1938826265975589},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5968151275304752,"percentile":0.5961449352979562}},"source_xml":"201643159349303229_public.xml"},{"Organization":{"value":null,"Person":["KIM FITZGIBBONS","RAY ELLIS","DENNIS HARMON","LAURIE JOHNSON","CONSTANCE RISSER"],"Title":["BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","EXECUTIVE DIRECTOR","BOARD MEMBER, PRIOR EXECUTIVE DIRECTOR"],"Hours":[5.0,5.0,5.0,40.0,5.0],"Total Compensation":[0,0,0,63514,4917],"Direct compensation":[0,0,0,63514,4917],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Educational therapy for students with learning disabilities.","year":2023,"name":"IDAHO LEARNING CENTER","phone":2088935130,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LAURIE JOHNSON","year_formation":2008,"state_legal_domicile":"ID","total_volunteers":16,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"2150 W CHERRY LANE, MERIDIAN, ID, 83642, USA","city":"MERIDIAN","state":"ID","country":"USA","zip_code":83642},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":29,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":29,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":749427,"Contributions":{"value":86961,"Other contributions":85211,"Contributions from gifts and grants":0,"Fundraising revenue":1750,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":642507,"Total revenue":{"value":642507,"EDUCATIONAL INTERVENTI":505562,"EDUCATIONAL THERAPY":136945},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1754,"Investment income total":1754,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":18205,"Other total":0,"Royalties revenue":0,"Net rental income":18455,"Net income from fundraising events":-250,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":858991,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":560959,"Current officers":68430,"Disqualified persons":0,"Other salaries and wages":446184,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":46345},"Other expenses":{"value":298032,"Management services":0,"Legal":0,"Accounting":2836,"Lobbying services":0,"Investment management fees":0,"Other services":135570,"Advertising":1550,"Office expenses":17258,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":76333,"Conferences and meetings":904,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":9764,"Insurance":9049,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":44137,"SUPPLIES AND MATERIALS":13608,"TRAINING":12419,"CURRICULUM":9239,"SMALL EQUIPMENT":8871},"All other expenses":631},"Functional Expenses":{"value":null,"Program Service Expenses":685314,"Management And General Expenses":162363,"Fundraising Expenses":11314}},"Assets":{"value":544692,"Non-interest bearing cash":83084,"Savings and temp cash investments":377669,"Pledges and grants receivable":0,"Accounts receivable":34387,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":49552,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":7160,"Sum of Total Liabilities":0,"Accounts payable, accrued":7160,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":537532,"Net assets without donor restriction":537532,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7978127826717626,"percentile":0.6221079406765324},"Fundraising Efficiency":{"score":7.686141064168287,"percentile":0.319128223295574},"Operating Margin":{"score":-0.14619702786262037,"percentile":0.1837413859761358},"Liabilities to Assets Ratio":{"score":0.01314504343739214,"percentile":0.4834528368672294},"Operating Reserve Ratio":{"score":0.6341067601406767,"percentile":0.30426337829123334},"Officer Compensation Ratio":{"score":0.07966439694944417,"percentile":0.6256867363728403},"Program Expense Growth":{"score":0.030449618699910242,"percentile":0.4508290909776427},"Revenue Growth":{"score":0.021945458961138364,"percentile":0.4746001442949328},"Asset Growth":{"score":-0.01522387355785049,"percentile":0.26200289501004675},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5013559753274758,"percentile":0.3249137116096907}},"source_xml":"202500519349301615_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["KIM FITZGIBBONS","RAY ELLIS","DENNIS HARMON","LAURIE JOHNSON","CONSTANCE RISSER"],"Title":["BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","EXECUTIVE DIRECTOR","BOARD MEMBER, PRIOR EXECUTIVE DIRECTOR"],"Hours":[5.0,5.0,5.0,40.0,5.0],"Total Compensation":[0,0,0,63514,0],"Direct compensation":[0,0,0,63514,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Educational therapy for students with learning disabilities.","year":2024,"name":"IDAHO LEARNING CENTER","phone":2088935130,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LAURIE JOHNSON","year_formation":2008,"state_legal_domicile":"ID","total_volunteers":18,"tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"2150 W CHERRY LANE, MERIDIAN, ID, 83642, USA","city":"MERIDIAN","state":"ID","country":"USA","zip_code":83642},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":38,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":38,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":771499,"Contributions":{"value":163693,"Other contributions":163693,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":583753,"Total revenue":{"value":583753,"EDUCATIONAL INTERVENTI":431804,"EDUCATIONAL THERAPY":151949},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":5131,"Investment income total":5131,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":18922,"Other total":0,"Royalties revenue":0,"Net rental income":19733,"Net income from fundraising events":-811,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":847029,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":648349,"Current officers":63514,"Disqualified persons":0,"Other salaries and wages":548584,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":36251},"Other expenses":{"value":198680,"Management services":0,"Legal":0,"Accounting":1816,"Lobbying services":0,"Investment management fees":0,"Other services":24549,"Advertising":680,"Office expenses":24368,"Information technology":0,"Royalties":0,"Occupancy":85902,"Travel":0,"Conferences and meetings":2390,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":10035,"Insurance":9214,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":38910,"SUPPLIES":17281,"CURRICULUM":12700,"SMALL EQUIPMENT":6624,"TRAINING":2305},"All other expenses":816},"Functional Expenses":{"value":null,"Program Service Expenses":669976,"Management And General Expenses":168574,"Fundraising Expenses":8479}},"Assets":{"value":461940,"Non-interest bearing cash":19654,"Savings and temp cash investments":357813,"Pledges and grants receivable":0,"Accounts receivable":19608,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":3954,"Land, building, equipment":42586,"Investments publicly traded":18325,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":461940,"Net assets without donor restriction":461940,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7909717376854866,"percentile":0.6141449090894444},"Fundraising Efficiency":{"score":19.305696426465385,"percentile":0.5887123330808365},"Operating Margin":{"score":-0.09790032132251629,"percentile":0.2253081972552107},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.5453650347272644,"percentile":0.26970475878485745},"Officer Compensation Ratio":{"score":0.07498444563291222,"percentile":0.6444042554334528},"Program Expense Growth":{"score":0.035405405398677606,"percentile":0.4723102208138639},"Revenue Growth":{"score":0.02050644901995138,"percentile":0.46726893143079035},"Asset Growth":{"score":-0.026599282256282025,"percentile":0.22385414263153217},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5571378253437131,"percentile":0.4784101537822203}},"source_xml":"202610309349301816_public.xml"},"sector":"Education","donation_categories":[],"zakat_policy":null},"error":null}