RIVERSTONE COMMUNITY SCHOOL INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: RIVERSTONE COMMUNITY SCHOOL INC (EIN 84-1373475)
Tax period: 2017-07-01 to 2018-06-30
Filed: 2019-04-10
IRS object ID: 201911009349300446
Schema version: 2017v2.3
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule G
Schedule K
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-04-10T14:37:53-05:00	ReturnTs
Tax Period End	2018-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	264022510	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	HARRIS & CO PLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2289 S BONITO WAY STE 100	AddressLine1Txt
City	MERIDIAN	CityNm
State Abbreviation	ID	StateAbbreviationCd
ZIP	83642	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2017-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	841373475	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RIVERSTONE INTERNATIONAL SCHOOL INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	RIVE	BusinessNameControlTxt
Phone	2084245000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5521 WARM SPRINGS AVE	AddressLine1Txt
City	BOISE	CityNm
State Abbreviation	ID	StateAbbreviationCd
ZIP	83716	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MARK LIEBICH	PersonNm
Person Title	CHAIRMAN	PersonTitleTxt
Phone	2084245000	PhoneNum
Signature	2019-04-09	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JOSH TYREE	PreparerPersonNm
PTIN	P01431021	PTIN
Phone	2083338965	PhoneNum
Preparation	2019-04-01	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	64.88.174.3	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2019-04-09	IPDt
IP Tm	10:45:20	IPTm
IP Timezone	MD	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	58F7D7EB4281FA0B31340C20F9216BBC72F27B5B	AtSubmissionCreationDeviceId
At Submission Filing Device Id	0575BC5B41DB5C9270771A99743866A656254392	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2019-02-21 02:37:17Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MARK LIEBICH	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5521 WARM SPRINGS AVE	AddressLine1Txt
City	BOISE	CityNm
State Abbreviation	ID	StateAbbreviationCd
ZIP	83716	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$8,096,914	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.RIVERSTONESCHOOL.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1996	FormationYr
Legal Domicile State	ID	LegalDomicileStateCd
Activity Or Mission	AN INDEPENDENT SCHOOL OFFERING EDUCATION BASED ON THE INTERNATIONAL BACCALAUREATE ORGANIZATION.	ActivityOrMissionDesc
Voting Members Governing Body	14	VotingMembersGoverningBodyCnt
Voting Members Independent	14	VotingMembersIndependentCnt
Total Employee	129	TotalEmployeeCnt
Total Volunteers	53	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,268,335	PYContributionsGrantsAmt
CY Contributions Grants	$385,611	CYContributionsGrantsAmt
PY Program Service Revenue	$4,755,777	PYProgramServiceRevenueAmt
CY Program Service Revenue	$4,785,191	CYProgramServiceRevenueAmt
PY Investment Income	$67,758	PYInvestmentIncomeAmt
CY Investment Income	$634,937	CYInvestmentIncomeAmt
PY Other Revenue	$74,638	PYOtherRevenueAmt
CY Other Revenue	$81,014	CYOtherRevenueAmt
PY Total Revenue	$6,166,508	PYTotalRevenueAmt
CY Total Revenue	$5,886,753	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$3,430,300	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$3,708,686	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$87,115	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,858,802	PYOtherExpensesAmt
CY Other Expenses	$2,433,841	CYOtherExpensesAmt
PY Total Expenses	$5,289,102	PYTotalExpensesAmt
CY Total Expenses	$6,142,527	CYTotalExpensesAmt
PY Revenues Less Expenses	$877,406	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$255,774	CYRevenuesLessExpensesAmt
Total Assets BOY	$12,730,384	TotalAssetsBOYAmt
Total Assets EOY	$12,645,141	TotalAssetsEOYAmt
Total Liabilities BOY	$6,783,470	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$7,356,208	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$5,946,914	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$5,288,933	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE SCHOOL IS A UNIQUE INDEPENDENT SCHOOL THAT OFFERS AN EDUCATION BASED ON THE WORLD-RENOWNED PROGRAMS AND THE PHILOSOPHY OF THE INTERNATIONAL BACCALAUREATE ORGANIZATION. THROUGH A STRONG FOUNDATION BUILT ON THE FIVE PILLARS OF ACADEMIC EXCELLENCE, INTERNATIONAL UNDERSTANDING, COMMUNITY AND SERVICE, LEADERSHIP BY EXAMPLE, AND OUTDOOR EDUCATION, THE SCHOOL KNOWS AND NURTURES EVERY CHILD AND ENSURES THAT THEY REACH THEIR POTENTIAL IN A RESPECTFUL ENVIRONMENT.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$5,004,489	ExpenseAmt
Revenue	$4,785,191	RevenueAmt
Desc	PRIVATE SCHOOLING PROGRAM DEDICATED TO ACADEMIC EXCELLENCE AND GROWTH OF ITS STUDENTS; APPROXIMATELY 356 STUDENTS SERVED.	Desc
Total Program Service Expenses	$5,004,489	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	Yes (1)	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (1)	TaxExemptBondsInd
Invest Tax Exempt Bonds	0	InvestTaxExemptBondsInd
Escrow Account	0	EscrowAccountInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	31	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	129	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (1)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (1)	QuidProQuoContriDisclInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	14	GoverningBodyVotingMembersCnt
Independent Voting Member	14	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2084245000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5521 WARM SPRINGS AVE	AddressLine1Txt
City	BOISE	CityNm
State Abbreviation	ID	StateAbbreviationCd
ZIP	83716	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
MARK LIEBICH
CHAIRMAN & PRESIDENT	4.00	Yes (X)	Yes (X)	$0	$0	$0
JUAN CARLOS DUQUE
VICE CHAIRMAN	1.00	Yes (X)	Yes (X)	$0	$0	$0
HEATHER SCHULZE
SECRETARY	2.00	Yes (X)	Yes (X)	$0	$0	$0
SCOTT PETERSON
TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
LINDA CLARK-SANTOS
TRUSTEE	1.00	Yes (X)		$0	$0	$0
CHRIS COYLE
TRUSTEE	1.00	Yes (X)		$0	$0	$0
BILL DEMPSEY
TRUSTEE	1.00	Yes (X)		$0	$0	$0
CHRIS GEFFROS
TRUSTEE	1.00	Yes (X)		$0	$0	$0
TORY GOLTRY
TRUSTEE	1.00	Yes (X)		$0	$0	$0
STEPHANIE HANSON
TRUSTEE	1.00	Yes (X)		$0	$0	$0
SAEED PAYVAR
TRUSTEE	1.00	Yes (X)		$0	$0	$0
JOHN PERL
TRUSTEE	1.00	Yes (X)		$0	$0	$0
TOM MAHONEY
TRUSTEE	1.00	Yes (X)		$0	$0	$0
SUE PIERSON
TRUSTEE	1.00	Yes (X)		$0	$0	$0
BEN SCHWARTZMAN
TRUSTEE	1.00	Yes (X)		$0	$0	$0
RAINO ZOLLER
TRUSTEE	1.00	Yes (X)		$0	$0	$0
ROBERT CARIGNAN
HEAD OF SCHOOL	50.00		Yes (X)	$105,355	$0	$11,824

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$105,355	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$11,824	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$385,611	AllOtherContributionsAmt
Total Contributions	$385,611	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND FEES	611110	$4,694,483	$4,694,483
STUDENT ACTIVITIES	611110	$82,042	$82,042

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,666	TotalRevenueColumnAmt
Related Or Exempt Func Income	$8,666	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$4,785,191	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$76,879	TotalRevenueColumnAmt
Exclusion	$76,879	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$2,724,255	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$2,166,197	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$558,058	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$558,058	TotalRevenueColumnAmt
Exclusion	$558,058	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$124,978	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$43,964	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$81,014	TotalRevenueColumnAmt
Exclusion	$81,014	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,886,753	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,785,191	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$715,951	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$124,752	TotalAmt
Program Services	$96,433	ProgramServicesAmt
Management And General	$25,824	ManagementAndGeneralAmt
Fundraising	$2,495	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,856,886	TotalAmt
Program Services	$2,252,174	ProgramServicesAmt
Management And General	$545,864	ManagementAndGeneralAmt
Fundraising	$58,848	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$512,296	TotalAmt
Program Services	$405,365	ProgramServicesAmt
Management And General	$97,608	ManagementAndGeneralAmt
Fundraising	$9,323	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$214,752	TotalAmt
Program Services	$169,838	ProgramServicesAmt
Management And General	$40,997	ManagementAndGeneralAmt
Fundraising	$3,917	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$32,122	TotalAmt
Management And General	$32,122	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$936	TotalAmt
Management And General	$936	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$305,323	TotalAmt
Program Services	$235,627	ProgramServicesAmt
Management And General	$69,696	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$84,289	TotalAmt
Management And General	$84,289	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$250,953	TotalAmt
Program Services	$235,664	ProgramServicesAmt
Management And General	$15,289	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$372,338	TotalAmt
Program Services	$340,217	ProgramServicesAmt
Management And General	$29,320	ManagementAndGeneralAmt
Fundraising	$2,801	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$88,923	TotalAmt
Program Services	$88,923	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$31,688	TotalAmt
Program Services	$31,688	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$205,956	TotalAmt
Program Services	$144,086	ProgramServicesAmt
Management And General	$56,475	ManagementAndGeneralAmt
Fundraising	$5,395	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$327,631	TotalAmt
Program Services	$277,912	ProgramServicesAmt
Management And General	$45,383	ManagementAndGeneralAmt
Fundraising	$4,336	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$32,981	TotalAmt
Program Services	$32,981	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
FACULTY REMISSION	$174,241	$174,241
LUNCH PROGRAM EXPENSE	$117,779	$117,779
REPAIRS	$110,589	$110,589
STUDENT ACTIVITIES	$78,529	$78,529

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$219,563	TotalAmt
Program Services	$212,443	ProgramServicesAmt
Management And General	$7,120	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,142,527	TotalAmt
Program Services	$5,004,489	ProgramServicesAmt
Management And General	$1,050,923	ManagementAndGeneralAmt
Fundraising	$87,115	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$121,977	BOYAmt
EOY	$276,430	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$3,738,647	BOYAmt
EOY	$3,693,613	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$210,799	BOYAmt
EOY	$231,376	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$40,731	BOYAmt
EOY	$42,461	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$11,776	BOYAmt
EOY	$46,479	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$10,610,137	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,255,355	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$8,531,580	BOYAmt
EOY	$8,354,782	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$74,874	BOYAmt
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$12,730,384	BOYAmt
EOY	$12,645,141	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,465,947	BOYAmt
EOY	$1,291,647	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$442,514	BOYAmt
EOY	$981,229	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$3,933,505	BOYAmt
EOY	$5,083,332	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$13,607	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$927,897	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$6,783,470	BOYAmt
EOY	$7,356,208	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,472,148	BOYAmt
EOY	$2,991,669	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,474,766	BOYAmt
EOY	$2,297,264	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,000,000	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,946,914	BOYAmt
EOY	$5,288,933	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$12,730,384	BOYAmt
EOY	$12,645,141	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$255,774	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$337,207	NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments	-$65,000	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule B IRS990ScheduleB

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$3,830,124	BeginningYearBalanceAmt
Contributions	$112,876	ContributionsAmt
Investment Earnings Or Losses	$274,249	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$114,000	GrantsOrScholarshipsAmt
Other Expenditures	$150,000	OtherExpendituresAmt
End Year Balance	$3,953,249	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,524,144	BeginningYearBalanceAmt
Contributions	$1,037,700	ContributionsAmt
Investment Earnings Or Losses	$268,280	InvestmentEarningsOrLossesAmt
End Year Balance	$3,830,124	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,009,582	BeginningYearBalanceAmt
Contributions	$1,486,221	ContributionsAmt
Investment Earnings Or Losses	$28,341	InvestmentEarningsOrLossesAmt
End Year Balance	$2,524,144	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Contributions	$1,013,967	ContributionsAmt
Investment Earnings Or Losses	-$4,385	InvestmentEarningsOrLossesAmt
End Year Balance	$1,009,582	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.42000	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.00000	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.58000	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,368,000	OtherCostOrOtherBasisAmt
Book Value	$1,368,000	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$7,956,738	OtherCostOrOtherBasisAmt
Depreciation	$1,614,658	DepreciationAmt
Book Value	$6,342,080	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$812,581	OtherCostOrOtherBasisAmt
Depreciation	$272,346	DepreciationAmt
Book Value	$540,235	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$472,818	OtherCostOrOtherBasisAmt
Depreciation	$368,351	DepreciationAmt
Book Value	$104,467	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$8,354,782	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$5,570,029	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$337,207	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$337,207	RevenueNotReportedAmt
Revenue Subtotal	$5,907,236	RevenueSubtotalAmt
Investment Expenses Not Incld	$23,481	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	-$43,964	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	-$20,483	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$5,886,753	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$6,163,010	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$43,964	OtherExpensesIncludedAmt
Expenses Not Reported	$43,964	ExpensesNotReportedAmt
Expenses Subtotal	$6,119,046	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$23,481	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$23,481	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$6,142,527	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART V, LINE 4:	THE SCHOOL'S ENDOWMENT INCLUDES BOTH UNRESTRICTED FUNDS AND DONOR-RESTRICTED FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS AN ENDOWMENT ESTABLISHED FOR THE PRIMARY PURPOSE OF PROVIDING SUPPORT TO THE SCHOOL TO ENSURE THE STRENGTH, STABILITY AND INDEPENDENCE OF THE SCHOOL IN PERPETUITY. SUCH SUPPORT MAY INCLUDE, AMONG OTHERS, PROVIDING SCHOLARSHIPS TO STUDENTS WITH FINANCIAL NEED, FUNDS FOR CAPITAL PROJECTS AND COLLATERAL FOR LOANS INCURRED FOR CAPITAL PROJECTS. NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE ABSENCE OR EXISTENCE OF DONOR-IMPOSED RESTRICTIONS.
PART X, LINE 2:	UNCERTAIN TAX POSITIONS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE SCHOOL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEARS 2018 OR 2017. THE SCHOOL FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION. THE SCHOOL IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2014.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	SPECIAL EVENTS EXPENSE NETTED AGAINST REVENUES -43,964.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	SPECIAL EVENTS EXPENSE NETTED AGAINST REVENUES 43,964.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	0	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE E, PART I, LINE 3	FormAndLineReferenceDesc
Explanation	NONDISCRIMINATORY POLICY PUBLISHED IN LOCAL NEWSPAPER.	ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	AUCTION	Event1Nm
Gross Receipts Event1	$124,978	GrossReceiptsEvent1Amt
Gross Revenue Event1	$124,978	GrossRevenueEvent1Amt
Rent Facility Costs Event1	$2,497	RentFacilityCostsEvent1Amt
Food And Beverage Event1	$9,279	FoodAndBeverageEvent1Amt
Entertainment Event1	$700	EntertainmentEvent1Amt
Other Direct Expenses Event1	$31,488	OtherDirectExpensesEvent1Amt
Gross Receipts Total	$124,978	GrossReceiptsTotalAmt
Gross Revenue Total Events	$124,978	GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events	$2,497	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$9,279	FoodAndBeverageTotalEventsAmt
Entertainment Total Events	$700	EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events	$31,488	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$43,964	DirectExpenseSummaryEventsAmt
Net Income Summary	$81,014	NetIncomeSummaryAmt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	IDAHO HOUSING AND FINANCE ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Bond Issuer EIN	820302333	BondIssuerEIN
CUSIP	NONEAVAIL	CUSIPNum
Bond Issued	2017-12-28	BondIssuedDt
Issue Price	$4,470,968	IssuePriceAmt
Purpose	REFINANCE OF SCHOOL LAND AND BUILDING CONSTRUCTION LOANS	PurposeDesc
Defeased	0	DefeasedInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Pool Financing	0	PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Retired	$3,237,000	RetiredAmt
Total Proceeds	$4,470,968	TotalProceedsAmt
Issuance Costs From Proceeds	$87,710	IssuanceCostsFromProceedsAmt
Capital Expenditures	$4,383,258	CapitalExpendituresAmt
Substantial Completion	2009	SubstantialCompletionYr
Current Refunding	Yes (1)	CurrentRefundingInd
Advance Refunding	0	AdvanceRefundingInd
Final Allocation Made	Yes (1)	FinalAllocationMadeInd
Adequate Books And Rec Maint	Yes (1)	AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	0	OwningBondFinancedPropertyInd
Any Lease Arrangements	0	AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop	0	MgmtContractBondFincdPropInd
Any Research Agreements	0	AnyResearchAgreementsInd
Private Bus Use By Others	0.00000	PrivateBusUseByOthersPct
Private Bus Concerning UBI	0.00000	PrivateBusConcerningUBIPct
Total Private Business Use	0.00000	TotalPrivateBusinessUsePct
Bond Iss Meet Prvt Sec Pymt Test	0	BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop	0	ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond Remdtd	0	ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	0	Form8038TFiledInd
Rebate Not Due Yet	0	RebateNotDueYetInd
Exception To Rebate	0	ExceptionToRebateInd
No Rebate Due	0	NoRebateDueInd
Variable Rate Issue	0	VariableRateIssueInd
Hedge Identified In Bks And Rec	0	HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC	0	GrossProceedsInvestedInGICInd
Gross Proceeds Invested	0	GrossProceedsInvestedInd
Written Proc To Monitor Reqs	0	WrittenProcToMonitorReqsInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1	THE BOARD OF TRUSTEES DELEGATES BROAD AUTHORITY TO ACT ON ITS BEHALF TO THE EXECUTIVE COMMITTEE BETWEEN REGULARLY SCHEDULED MEETINGS.
FORM 990, PART VI, SECTION B, LINE 11B	A COPY OF THE FORM 990 IS DISTRIBUTED TO ALL TRUSTEES. THE TRUSTEES REVIEW THE FORM 990 BEFORE FILING AND REPORT ANY ITEMS OF CONCERN. THE BOARD OF TRUSTEES VOTES TO APPROVE THE FILING OF FORM 990.
FORM 990, PART VI, SECTION B, LINE 12C	THE BOARD CHAIR MONITORS THE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. IF ANY TRUSTEES BELIEVE A CONFLICT OF INTEREST EXISTS, THEY ARE EXCLUDED FROM COMMENTING AND VOTING ON THE ISSUE.
FORM 990, PART VI, SECTION B, LINE 15A	KEY EMPLOYEE EMPLOYMENT CONTRACTS ARE APPROVED BY THE BOARD OF TRUSTEES.
FORM 990, PART VI, SECTION C, LINE 19	DOCUMENTS ARE MAINTAINED AT THE ORGANIZATION'S PLACE OF BUSINESS AND ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C:	NO CHANGE IN THE OVERSIGHT PROCESS OR SELECTION PROCESS FROM THE PRIOR TAX YEAR.
FORM 990, PART XI, LINE 8:	PRIOR PERIOD ADJUSTMENT - DURING 2018, MANAGEMENT DETERMINED THERE WAS A $65,000 MISSTATEMENT IN PRIOR YEAR FINANCIAL STATEMENTS. THE MISSTATEMENT RESULTED FROM PLEDGES RECEIVABLE THAT WERE IMPROPERTLY RECOGNIZED IN PRIOR YEARS. THE CORRECTION RESULTED IN A REDUCTION OF NET INCOME PRIOR TO JULY 1, 2017. THERE WAS NO EFFECT ON NET ASSETS OR THE CHANGE IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2018. THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2017 WERE RESTATED IN THE AUDIT.