CHILDRENS SCHOOL OF BOISE INC (EIN 820456592) - 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

1992

Legal Domicile

Principal Officer

SARAH ODELL

Phone

2083436840

Tax Period

2024-09-01 to 2025-08-31

CHILDRENS SCHOOL OF BOISE INC, founded in 1992, is a community nonprofit that reported $1.6M in total revenue in fiscal year 2024. Revenue grew 17% year-over-year, indicating healthy expansion. Expenses of $1.5M left a modest 3% surplus.

Mission

EMPOWER INDIVIDUALITY, IGNITE CREATIVITY, NURTURE COMPETENCE AND DEEPEN CONNECTION BY PROVIDING A DEVELOPMENTALLY AND EDUCATIONALLY SOUND PROGRAM FOR CHILDREN THROUGH AGE 8.

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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 $17,529

Program Service Revenue $1,498,937

Investment Income $12,792

Other Revenue $33,385

TOTAL REVENUE $1,562,643

Expense Breakdown

Grants Paid $25,792

Salaries & Benefits $1,233,408

Fundraising Expenses $1,070

Program Expenses $1,374,532

Other Expenses $252,962

TOTAL EXPENSES $1,512,162

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,562,643	$1,329,921	+0.2%
Expenses	$1,512,162	$1,436,158	+0.1%
Net Income	$50,481	$-106,237	-1.5%

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

100

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

$86,005

Total Directors

$86,005

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SARAH ODELL	EXECUTIVE DIRECTOR	40.00	Officer Director	$83,500	$2,505	$86,005
JAY SHANSBY	PRESIDENT	2.00	Officer Director	$0	$0	$0
PATTY HEAD	SECRETARY	2.00	Officer Director	$0	$0	$0
MATT LINDSTROM	TREASURER	2.00	Officer Director	$0	$0	$0
KELLY KRAMER	BOARD MEMBER	0.00	Director	$0	$0	$0
EMILY WYCKOFF	BOARD MEMBER	0.00	Director	$0	$0	$0
TAMERA TATE	BOARD MEMBER	0.00	Director	$0	$0	$0
SALLY SPAULDING	BOARD MEMBER	0.00	Director	$0	$0	$0
JULIE VARIN	BOARD MEMBER	0.00	Director	$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	$1,562,643	$1,512,162	$2,020,174	$50,481
2024	$1,329,921	$1,436,158	$1,945,440	$-106,237
2023	$1,551,188	$1,413,011	$2,156,840	$138,177
2022	$1,266,805	$1,209,539	$2,111,504	$57,266
2020	$787,628	$838,382	$2,025,374	$-50,754
2019	$935,300	$795,486	$2,112,522	$139,814
2018	$1,061,998	$817,323	$2,057,359	$244,675

CHILDRENS SCHOOL OF BOISE INC