Nonprofit · EIN 82-4261500
FERN-WATERS PUBLIC CHARTER SCHOOL INCORPORATED
Also known as FERNWATERS PUBLIC CHARTER SCHOOL
Tax-exempt · SALMON, ID 83467
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $1,769,681 | $1,368,639 | $401,042 | $2,065,095 | $538,304 | $1,526,791 |
| June 30, 2024 | 990 | $1,340,749 | $1,026,414 | $314,335 | $1,716,204 | $590,455 | $1,125,749 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $1,734,799
- of which government grants
- $1,701,025
- Program service revenue
- $0
- Investment income
- $34,882
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $158,818
- Other salaries and wages
- $651,760
- Salaries, compensation and benefits (total)
- $1,053,821
- Professional fundraising fees
- $0
- Legal fees
- $943
- Accounting fees
- $7,900
- Occupancy
- $60,287
- Depreciation
- $23,410
- Program services (functional)
- $1,123,228
- Management and general (functional)
- $245,411
Balance sheet and other
- Total assets, start of year
- $1,716,204
- Total assets, end of year
- $2,065,095
- Total liabilities, end of year
- $538,304
- Net assets, end of year
- $1,526,791
- Land, buildings and equipment
- $1,065,579
- Net assets without donor restrictions
- $1,526,791
- Gross receipts
- $1,769,681
- Employees
- 42
- Volunteers
- 5
- Year formed
- 2018
- State of legal domicile
- ID
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Kristin Foss | Administrator Officer | 40 | $91,842 | $12,018 |
| Tammy Cole | Member Trustee or director | 1 | $0 | $0 |
| John Logan | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| Ryan Larsen | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Maggie Seaberg | Vice Chair Trustee or director, Officer | 1 | $0 | $0 |
| Jennifer Coffey | Chair Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended June 30, 2024: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Kristin Foss | Administrator Officer | 40 | $78,742 | $9,992 |
| Tammy Cole | Member Trustee or director | 1 | $0 | $0 |
| John Logan | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| Ryan Larsen | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Maggie Seaberg | Vice Chair Trustee or director, Officer | 1 | $0 | $0 |
| Jennifer Coffey | Chair Trustee or director, Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 103 VAN DREFF ST, SALMON, ID 83467-4116
- In care of
- % KRISTIN FOSS
- Mailing address (990-N for 2018)
- 103 Van Dreff St, Salmon ID 83467
- Principal officer (990 for 2024)
- Kristin Foss, 103 Van Dreff Street, Salmon, ID 83467
- Principal officer (990-N for 2018)
- Kristin Foss, 302 Front St, Salmon ID 83467
- Signed the 990
- Kristin Foss, Administrator
- Phone
- (208) 742-1881
- Website
- fernwaters.org
- Return prepared by
- QUEST CPAS PLLC
Mission
Public Education.
Program accomplishments
- The school is an independent state-funded public charter school governed under Title 33, Chapter 52 of Idaho Code. It provides innovative educational curricula within the public school system but independent from the traditional structure. Virtually all revenues and expenses relate to this single program service.Expenses $1,123,228
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 82-4261500
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2018
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B24)
- Assets (IRS master file)
- $2,065,095
- Income (IRS master file)
- $1,769,681
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $1,769,681 | $1,368,639 | $2,065,095 | XML |
| 990 | June 2024 | $1,340,749 | $1,026,414 | $1,716,204 | XML |
| 990 | June 2023 | $1,033,591 | $865,436 | $1,483,188 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990-N for 2018 Officer: Kristin Foss | June 30, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 82-4261500).
Questions about FERN-WATERS PUBLIC CHARTER SCHOOL INCORPORATED
- What is the EIN of FERN-WATERS PUBLIC CHARTER SCHOOL INCORPORATED?
- The employer identification number (EIN) of FERN-WATERS PUBLIC CHARTER SCHOOL INCORPORATED is 82-4261500.
- Is FERN-WATERS PUBLIC CHARTER SCHOOL INCORPORATED tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to FERN-WATERS PUBLIC CHARTER SCHOOL INCORPORATED tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FERN-WATERS PUBLIC CHARTER SCHOOL INCORPORATED file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FERN-WATERS PUBLIC CHARTER SCHOOL INCORPORATED due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FERN-WATERS PUBLIC CHARTER SCHOOL INCORPORATED last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of FERN-WATERS PUBLIC CHARTER SCHOOL INCORPORATED?
- The 990 for the year ended June 30, 2025 names Kristin Foss.
- Who are the officers and directors of FERN-WATERS PUBLIC CHARTER SCHOOL INCORPORATED?
- The 990 for the year ended June 30, 2025 lists 6 people; 1 received compensation from the organization, the highest $91,842 (Kristin Foss, Administrator).
- How much revenue does FERN-WATERS PUBLIC CHARTER SCHOOL INCORPORATED have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $1,769,681, expenses of $1,368,639 and total assets of $2,065,095 at year end.
Other nonprofits in SALMON
- SALMON PUBLIC SCHOOL FOUNDATION INC EIN 94-3112559 · last filed 990 for 2025
- STEAM WORLD INC EIN 88-2254195 · last filed 990-N for 2025
- SALMON SAVAGE BOOSTERS INC EIN 26-3291834 · last filed 990-N for 2025
- SALMON YOUTH TRAVEL CLUB INC EIN 83-2704235 · last filed 990-N for 2023
- YOUTH EMPLOYMENT PROGRAM INC EIN 82-0483392 · last filed 990 for 2024
- LEMHI COUNTY ECONOMIC DEVELOPMENT CORPORATION EIN 81-0641530 · last filed 990 for 2024
- SALMON HOCKEY ASSOCIATION INC EIN 31-1681564 · last filed 990 for 2024
- LEMHI COUNTY CRISIS INTERVENTION INC EIN 82-0525857 · last filed 990 for 2026