Boise Classical Academy Inc

Nonprofit profile at a glance

EIN
842010351
IRS 990-EZ coverage
2020–2024
Forms available
Form 990 2023, Form 990-EZ 2024
Location
Boise, ID, USA
Phone
2083404706
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Reported finances

Revenue
$171,299
Expenses
$302,303
Assets
$236,310
Liabilities
$4

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • PETER LEAVELL (PRESIDENT)

People named in this filing

  • PETER LEAVELL (PRESIDENT)
  • MICHELLE LEAVELL (SECRETARY/TREASURER)
  • BENJAMIN BRANDON (CHAIRMAN)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We seek to integrate the homeschool and classical traditions into an atmosphere that pursues education of mind, body, and soul. We promote a faith-based foundation, a classical curriculum, a partnership with families, and a dynamic learning environment.

What it reported doing in 2024

Bca - boise classical academy offers a dynamic, student centered education. We focus on the whole student as we seek to create critical thinkers and life long learners. We seek to integrate the homeschool and classical philosophies into an atmosphere that pursues the education of mind, body, and soul. We focus on studying the best elements of western civilization by using a four year historical cycle. Each year's curriculum is built around either the ancient, medieval, renaissance, or modern eras. This allows us to dive deep into each era as well as to coordinate classes such as history and literature.

Operating model

Revenue model
Earned-program. 90% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 96% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 93
  • Sustainability: 23
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 83.6%; rating input score 84

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 2nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -76.5%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 0.78; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 22.6%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -8.8% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 2.4% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 83.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $253K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 2 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 1/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.