Civic Intelligence

Three Rivers Gymnastics

990 • Fiscal year 2022 • EIN 45-0403496

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 15, 2023

815 4th Avenue SouthWahpeton, ND 58075

(701) 642-3620

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

42nd percentile

0.03x

Higher debt load relative to assets than 42% of similar nonprofits.

2022 filings • NTEE N • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

39th percentile

0.04x

Higher debt load relative to revenue than 39% of similar nonprofits.

2022 filings • NTEE N • $1M-$5M nonprofits • Source year 2022

Net Margin

87th percentile

38%

Higher net margin than 87% of similar nonprofits.

2022 filings • NTEE N • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • NTEE N • $1M-$5M nonprofits • Source year 2022

Asset Growth

79th percentile

22%

Faster asset growth than 79% of similar nonprofits.

2022 filings • NTEE N • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

65th percentile

24%

Faster revenue growth than 65% of similar nonprofits.

2022 filings • NTEE N • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$684,156

Up $121,174 (+22%) from 2021

Net Assets

Up

$665,481

Up $188,289 (+39%) from 2021

Liabilities

Down

$18,675

Down $67,115 (-78%) from 2021

Revenue

Up

$490,157

Up $93,529 (+24%) from 2021

Expenses

Up

$301,868

Up $34,554 (+13%) from 2021

Net Income

Up

$188,289

Up $58,975 (+46%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2011: $211,629Liabilities 2011: $136,980Net Assets 2011: $74,6492011Assets 2012: $203,093Liabilities 2012: $130,297Net Assets 2012: $72,7962012Assets 2013: $301,421Liabilities 2013: $167,356Net Assets 2013: $134,0652013Assets 2014: $300,190Liabilities 2014: $170,067Net Assets 2014: $130,1232014Assets 2015: $282,144Liabilities 2015: $158,599Net Assets 2015: $123,5452015Assets 2016: $274,881Liabilities 2016: $152,886Net Assets 2016: $121,9952016Assets 2017: $275,182Liabilities 2017: $146,204Net Assets 2017: $128,9782017Assets 2019: $316,862Liabilities 2019: $113,438Net Assets 2019: $203,4242019Assets 2020: $450,901Liabilities 2020: $103,023Net Assets 2020: $347,8782020Assets 2021: $562,982Liabilities 2021: $85,790Net Assets 2021: $477,1922021Assets 2022: $684,156Liabilities 2022: $18,675Net Assets 2022: $665,4812022Assets 2023: $770,960Liabilities 2023: $5,855Net Assets 2023: $765,1052023Assets 2024: $815,640Liabilities 2024: $8,252Net Assets 2024: $807,3882024

Highlighted filing

2022

Assets$684,156
Liabilities$18,675
Net Assets$665,481

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $85,859Expenses 2011: $89,413Net Income 2011: -$3,5542011Revenue 2012: $107,593Expenses 2012: $109,446Net Income 2012: -$1,8532012Revenue 2013: $202,129Expenses 2013: $140,860Net Income 2013: $61,2692013Revenue 2014: $145,073Expenses 2014: $149,015Net Income 2014: -$3,9422014Revenue 2015: $155,836Expenses 2015: $162,414Net Income 2015: -$6,5782015Revenue 2016: $172,023Expenses 2016: $173,573Net Income 2016: -$1,5502016Revenue 2017: $197,002Expenses 2017: $190,019Net Income 2017: $6,9832017Revenue 2019: $239,643Expenses 2019: $191,811Net Income 2019: $47,8322019Revenue 2020: $384,895Expenses 2020: $240,441Net Income 2020: $144,4542020Revenue 2021: $396,628Expenses 2021: $267,314Net Income 2021: $129,3142021Revenue 2022: $490,157Expenses 2022: $301,868Net Income 2022: $188,2892022Revenue 2023: $403,836Expenses 2023: $304,212Net Income 2023: $99,6242023Revenue 2024: $409,861Expenses 2024: $367,578Net Income 2024: $42,2832024

Highlighted filing

2022

Revenue$490,157
Expenses$301,868
Net Income$188,289
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$4,157,758
Mission and Program Overview

Mission

Empowering youth through fitness and gymnastics. This is achieved by building self-esteem while learning lessons for school and life. We use gymnastics, dance, fitness, play, and more to accomplish our goals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$306,166$438,898▲ $132,732
Land, Buildings, and Equipment, Net$245,542$238,836▼ $6,706
Prepaid Expenses and Deferred Charges$6,034$3,414▼ $2,620
Accounts Receivable$3,508$3,008▼ $500
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$562,982$684,156▲ $121,174
Other Assets Total$1,732$0▼ $1,732
Liabilities
Mortgage Notes Payable Secured by Investment Property$80,279$15,015▼ $65,264
Other Liabilities$3,144$3,285▲ $141
Accounts Payable and Accrued Expenses$2,367$375▼ $1,992
Total Liabilities$85,790$18,675▼ $67,115
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$477,192$665,481▲ $188,289
Total Net Assets Fund Balance$477,192$665,481▲ $188,289
Total Liabilities and Net Assets / Fund Balance$562,982$684,156▲ $121,174

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$177,100$192,242$369,342
Equipment$13,126$41,402$54,528
Leasehold Improvements$25,610$7,660$33,270
Land$23,000-$23,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Clint GilbertsonPresident
Erica ChisholmVice President
Grace BrandtDirector
Tarah YaggieDirector
Emily HoffmanSecretary
Korey SkovholtTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,934
Program Service Revenue
$206,368
Investment Income
$72
Other Revenue
$276,783
Change in Net Assets
$188,289
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$190,139
Other Expenses$111,729
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$181,285--$181,285
Occupancy$34,580--$34,580
Depreciation Depletion$14,364--$14,364
Payroll Taxes$8,854--$8,854
Fees for Services Accounting-$8,350-$8,350
Insurance$4,016--$4,016
Office Expenses-$3,922-$3,922
Advertising$2,649--$2,649
Interest$830--$830
Other Expenses$737--$737
Total Functional Expenses$289,596$12,272$0$301,868
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$3,935,363
Gaming Direct Expenses$3,664,299
Fundraising Gross Income$9,021
Fundraising Direct Expenses$3,302
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$9,021$9,021$3,302$5,719
Total Events$9,021$9,021$3,302$5,719
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$3,283
Sales Tax Payable$2
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Reviewed at board meeting.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Three Rivers Gymnastics
EIN
45-0403496
Phone
7016423620
Address
815 4TH AVENUE SOUTH, WAHPETON, ND 58075

Signing Officer

Name
Jason Moses
Title
President
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
1987
Legal Domicile
Nd
Voting Board Members
6
Independent Board Members
0
Employees
26

Preparer

Firm
Nadine Julson LLC
Address
506 DAKOTA AVE, WAHPETON, ND 58075
Preparer
Daniel Julson
Phone
7016428146
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IRS990/PYRevenuesLessExpensesAmt0129314
IRS990/PYSalariesCompEmpBnftPaidAmt0146953
IRS990/PYTotalExpensesAmt0267314
IRS990/PYTotalRevenueAmt0396628
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0188289
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0206368
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0213302
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0205291
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0250131
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0151616
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0166666
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0987006
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt072
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt012
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt092
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt03944384
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02574909
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01401754
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0632122
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt090416
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt08643585
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt034098
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt05041
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt0964
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0418
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt040521
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt072
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt012
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt06
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt092
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt09671112
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt04157686
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02814298
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01656926
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0784702
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0257500
IRS990ScheduleA/Total509Grp/TotalAmt09671112
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt04157758
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02814310
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01656926
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0784704
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0257506
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt09671204
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0177100
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0192242
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0369342
IRS990ScheduleD/EquipmentGrp/BookValueAmt013126
IRS990ScheduleD/EquipmentGrp/DepreciationAmt041402
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt054528
IRS990ScheduleD/LandGrp/BookValueAmt023000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt023000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt025610
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt07660
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt033270
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03283
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Sales Tax Payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0238836
IRS990ScheduleD/TotalLiabilityAmt03285
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt03302
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Fundraising
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt09021
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt09021
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt09021
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt09021
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt05719
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03302
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03302
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt03478313
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt03478313
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt03664299
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt03935363
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt03935363
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0271064
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0166586
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0166586
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt019400
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt019400
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicensedStatesCd0ND
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Reviewed at board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0562982
IRS990/TotalAssetsEOYAmt0684156
IRS990/TotalAssetsGrp/BOYAmt0562982
IRS990/TotalAssetsGrp/EOYAmt0684156
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt06934
IRS990/TotalEmployeeCnt026
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012272
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0289596

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