Civic Intelligence

Nijc Boosters Inc.

990 • Fiscal year 2018 • EIN 82-0403901

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 13, 2018

PO Box 492Coeur Dalene, ID 83816

(208) 769-3348

Siviq Scores

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

Liabilities / Assets

74th percentile

0.05x

Higher debt load relative to assets than 74% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

78th percentile

0.06x

Higher debt load relative to revenue than 78% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

59th percentile

7.8%

Higher net margin than 59% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

63rd percentile

10%

Faster asset growth than 63% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

48th percentile

0.0%

Faster revenue growth than 48% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$247,534

Up $22,786 (+10%) from 2017

Net Assets

Up

$234,018

Up $19,012 (+8.8%) from 2017

Liabilities

Up

$13,516

Up $3,774 (+39%) from 2017

Revenue

Up

$244,631

Up $12 (+0.0%) from 2017

Expenses

Up

$225,619

Up $30,655 (+16%) from 2017

Net Income

Down

$19,012

Down $30,643 (-62%) from 2017

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $93,166Liabilities 2011: $0Net Assets 2011: $93,1662011Assets 2012: $130,904Liabilities 2012: $666Net Assets 2012: $130,2382012Assets 2013: $134,121Liabilities 2013: $6,621Net Assets 2013: $127,5002013Assets 2014: $112,646Liabilities 2014: $7,039Net Assets 2014: $105,6072014Assets 2015: $157,489Liabilities 2015: $5,355Net Assets 2015: $152,1342015Assets 2016: $167,845Liabilities 2016: $813Net Assets 2016: $167,0322016Assets 2017: $224,748Liabilities 2017: $9,742Net Assets 2017: $215,0062017Assets 2018: $247,534Liabilities 2018: $13,516Net Assets 2018: $234,0182018Assets 2019: $247,369Liabilities 2019: $8,284Net Assets 2019: $239,0852019Assets 2020: $231,667Liabilities 2020: $1,617Net Assets 2020: $230,0502020Assets 2021: $284,508Liabilities 2021: $1,6172021Assets 2022: $248,579Liabilities 2022: $2442022Assets 2023: $331,500Liabilities 2023: $11,8142023Assets 2024: $325,106Net Assets 2024: $325,1062024Assets 2025: $347,440Net Assets 2025: $347,4402025

Highlighted filing

2018

Assets$247,534
Liabilities$13,516
Net Assets$234,018

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $220,316Expenses 2011: $244,431Net Income 2011: -$24,1152011Expenses 2012: $211,6602012Expenses 2013: $248,7052013Revenue 2014: $242,342Expenses 2014: $264,512Net Income 2014: -$22,1702014Revenue 2015: $234,821Expenses 2015: $185,592Net Income 2015: $49,2292015Revenue 2016: $234,865Expenses 2016: $219,990Net Income 2016: $14,8752016Revenue 2017: $244,619Expenses 2017: $194,964Net Income 2017: $49,6552017Revenue 2018: $244,631Expenses 2018: $225,619Net Income 2018: $19,0122018Revenue 2019: $221,420Expenses 2019: $216,353Net Income 2019: $5,0672019Revenue 2020: $106,755Expenses 2020: $115,790Net Income 2020: -$9,0352020Revenue 2021: $69,076Expenses 2021: $16,235Net Income 2021: $52,8412021Revenue 2022: $72,512Expenses 2022: $86,513Net Income 2022: -$14,0012022Revenue 2023: $176,636Expenses 2023: $105,287Net Income 2023: $71,3492023Revenue 2024: $151,934Expenses 2024: $158,084Net Income 2024: -$6,1502024Revenue 2025: $175,524Expenses 2025: $153,190Net Income 2025: $22,3342025

Highlighted filing

2018

Revenue$244,631
Expenses$225,619
Net Income$19,012
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 13, 2018
Return Version
2017v2.2
Gross Receipts
$329,951
Mission and Program Overview

Mission

Nijc boosters inc (dba north idaho college athletic booster club) is organized to provide financial support for north idaho college (nic) athletic programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$165,006$193,714▲ $28,708
Land, Buildings, and Equipment, Net$52,770$46,847▼ $5,923
Savings and Temporary Cash Investments$6,972$6,973▲ $1
Accounts Receivable-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$224,748$247,534▲ $22,786
Other Assets Total-$0-
Liabilities
Other Liabilities$9,742$13,516▲ $3,774
Total Liabilities$9,742$13,516▲ $3,774
Net Assets / Fund Balance
Unrestricted Net Assets$215,006$234,018▲ $19,012
Total Net Assets Fund Balance$215,006$234,018▲ $19,012
Total Liabilities and Net Assets / Fund Balance$224,748$247,534▲ $22,786

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$28,753$24,577$53,330
Other Land Buildings$8,844$2,312$11,156
Leasehold Improvements$9,250$750$10,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rich DussellPresident
Roger StewartVice President
Al WilliamsDirector
Frank DarlingtonDirector
J J JaegerDirector
Janie GivasDirector
Jeannette DavidsonDirector
Jenifer JenkinsDirector
Jon ParsonDirector
Patty StewartDirector
Robert CliffDirector
Tom MessinaDirector
Tony MukhamediyevDirector
Rann HaightSecretary
Mark HampeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$106,655
Program Service Revenue
$15,183
Investment Income
$1
Other Revenue
$122,792
All Other Contributions
$54,835
Change in Net Assets
$19,012
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$189,666
Other Expenses$35,953
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$189,666--$189,666
Depreciation Depletion$5,923--$5,923
Fees for Services Other$5,290--$5,290
Fees for Services Accounting-$4,210-$4,210
Office Expenses-$1,211-$1,211
Insurance-$703-$703
All Other Expenses$157$391-$548
Other Expenses$3,413$379-$379
Interest-$26-$26
Total Functional Expenses$204,449$21,170$0$225,619
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
North Idaho CollegeCoeur Dalene, IDGovernment EntitySupport of Athletic Programs$189,666
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$208,112
Fundraising Direct Expenses$85,320
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Concession$33,239$33,239$606$32,633
Auction$35,032$30,019$5,968$24,051
Total Events$201,510$196,497$75,991$120,506
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
COEUR D'ALENE CROSSING$13,487
Sales Tax Payable$29
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Roger stewart, vice president, and patty stewart, director, are husband and wife.

Form 990, Part VI, Line 11B: Form 990 Review Process

A draft copy of form 990 is made available to the treasurer as well as to the other board members. It is to be reviewed by the treasurer for final approval. During this review process the other board members are invited to comment on form 990 as well.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Nijc boosters inc (dba north idaho college athletic booster club) does not make its governing documents, policies and financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
Nijc Boosters Inc
EIN
82-0403901
Phone
2087693348
Address
PO BOX 492, COEUR DALENE, ID 83816

Signing Officer

Name
Mark Hampe
Title
Treasurer
Signed
2018-11-13
Discuss with paid preparer
Yes

Organization Details

Formed
1968
Legal Domicile
Id
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
335

Preparer

Firm
Mayumi K Lewis Pc
Address
PO BOX 10643, PRESCOTT, AZ 86304
Preparer
Mayumi K Lewis CPA
Phone
2086591198
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IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt027639
IRS990/LandBldgEquipBasisNetGrp/BOYAmt052770
IRS990/LandBldgEquipBasisNetGrp/EOYAmt046847
IRS990/LandBldgEquipCostOrOtherBssAmt074486
IRS990/LegalDomicileStateCd0ID
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt046807
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0NIJC BOOSTERS INC (DBA NORTH IDAHO COLLEGE ATHLETIC BOOSTER CLUB) IS ORGANIZED TO PROVIDE FINANCIAL SUPPORT FOR NORTH IDAHO COLLEGE (NIC) ATHLETIC PROGRAMS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0215006
IRS990/NetAssetsOrFundBalancesEOYAmt0234018
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0122792
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0122792
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01211
IRS990/OfficeExpensesGrp/TotalAmt01211
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1Printing and Publications
IRS990/OtherExpensesGrp/Desc2MEALS AND ENTERTAINMENT
IRS990/OtherExpensesGrp/Desc3BANK SERVICE CHARGES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt011402
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12848
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2379
IRS990/OtherExpensesGrp/ProgramServicesAmt03413
IRS990/OtherExpensesGrp/TotalAmt011402
IRS990/OtherExpensesGrp/TotalAmt13413
IRS990/OtherExpensesGrp/TotalAmt22848
IRS990/OtherExpensesGrp/TotalAmt3379
IRS990/OtherLiabilitiesGrp/BOYAmt09742
IRS990/OtherLiabilitiesGrp/EOYAmt013516
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt015183
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt015183
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0121762
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0163678
IRS990/PYInvestmentIncomeAmt01846
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt031286
IRS990/PYOtherRevenueAmt0106624
IRS990/PYProgramServiceRevenueAmt014387
IRS990/PYRevenuesLessExpensesAmt049655
IRS990/PYTotalExpensesAmt0194964
IRS990/PYTotalRevenueAmt0244619
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt019012
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt015183
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06972
IRS990/SavingsAndTempCashInvstGrp/EOYAmt06973
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0121838
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0136149
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0131124
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0125728
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0135455
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0650294
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt05551
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0215
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04310
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03698
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt013775
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01054681
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97930
IRS990ScheduleA/PublicSupportPY170Pct00.97230
IRS990ScheduleA/PublicSupportTotal170Amt0650294
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0121838
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0136149
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0131124
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0125728
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0135455
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0650294
IRS990ScheduleA/TotalSupportAmt0664069
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt028753
IRS990ScheduleD/EquipmentGrp/DepreciationAmt024577
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt053330
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt09250
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0750
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt08844
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02312
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011156
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt013487
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt129
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0COEUR D'ALENE CROSSING
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt046847
IRS990ScheduleD/TotalLiabilityAmt013516
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/EmailSolicitationsInd0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.47$3.47$1.76$1.53$0.22
2024Detailed filing. Detailed filing data is available for this year.$3.25$3.25$1.52$1.58$0.06
2023Summary only. Only limited summary data is available for this year.$3.32$0.12$1.77$1.05$0.71
2022Summary only. Only limited summary data is available for this year.$2.49$0.00$0.73$0.87$0.14
2021Summary only. Only limited summary data is available for this year.$2.85$0.02$0.69$0.16$0.53
2020Detailed filing. Detailed filing data is available for this year.$2.32$0.02$2.30$1.07$1.16$0.09
2019Detailed filing. Detailed filing data is available for this year.$2.47$0.08$2.39$2.21$2.16$0.05
2018Detailed filing. Detailed filing data is available for this year.$2.48$0.14$2.34$2.45$2.26$0.19
2017Detailed filing. Detailed filing data is available for this year.$2.25$0.10$2.15$2.45$1.95$0.50
2016Detailed filing. Detailed filing data is available for this year.$1.68$0.01$1.67$2.35$2.20$0.15
2015Summary only. Only limited summary data is available for this year.$1.57$0.05$1.52$2.35$1.86$0.49
2014Detailed filing. Detailed filing data is available for this year.$1.13$0.07$1.06$2.42$2.65$0.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.07$1.28$2.49
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.01$1.30$2.12
2011Summary only. Only limited summary data is available for this year.$0.93$0.00$0.93$2.20$2.44$0.24