Childrens Academy at Boise First (EIN 753184343) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2013

Legal Domicile

Phone

2083750322

Tax Period

2024-07-01 to 2025-06-30

Childrens Academy at Boise First, founded in 2013, is a small nonprofit in the Education sector that reported $297K in total revenue in fiscal year 2024.

Mission

Preschool and kindergarten programs

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $296,724

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $296,724

Expense Breakdown

Grants Paid $0

Salaries & Benefits $229,939

Fundraising Expenses $0

Program Expenses $292,247

Other Expenses $62,308

TOTAL EXPENSES $292,247

Year-over-Year Comparison

	2024	2023	Change
Revenue	$296,724	N/A	N/A
Expenses	$292,247	N/A	N/A
Net Income	$4,477	N/A	N/A

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
David Arnold	Secretary	0.00	Officer Director	$0	$0	$0
Robert Jacobsen	Director	0.00	Director	$0	$0	$0
Barry Watts	Director	0.00	Director	$0	$0	$0
Terry Martin	Director	0.00	Director	$0	$0	$0
Merlyn Knight	Treasurer	1.00	Officer	$0	$0	$0
Donald Baumgartner	President	0.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$296,724	$292,247	$71,547	$4,477
2024	$293,943	$310,159	$70,584	$-16,216
2023	$288,239	$276,583	$85,147	$11,656
2022	$302,164	$287,624	$80,489	$14,540
2021	$281,101	$245,103	$70,413	$35,998
2020	$219,744	$255,530	$54,512	$-35,786
2019	$235,203	$219,242	$58,705	$15,961

Childrens Academy at Boise First