Civic Intelligence

Winter Spirit Inc

EIN 82-0500888 • 501(c)4 • Lewiston, ID

Profile

To construct and setup various holiday lighting displays thoughout the community for the public benefit and to promote visitors to the lewis-clark valley as well as to conduct other projects to promote the spirit of community during the winter holiday season

P O Box 1813Lewiston, ID 83501

www.winterspirit.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

88th percentile

37%

Higher net margin than 88% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

71st percentile

9.4%

Faster asset growth than 71% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2022 to 2025

Revenue Growth

66th percentile

9.5%

Faster revenue growth than 66% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2022 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$100,999

Up $23,903 (+31%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$100,999

Up $23,903 (+31%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin88th percentile

Revenue

Up

$63,816

Up $10,084 (+19%) from 2024

Expenses

Down

$39,913

Down $412 (-1.0%) from 2024

Net Income

Up

$23,903

Up $10,496 (+78%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth71st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2012: $42,449Net Assets 2012: $42,4492012Assets 2013: $35,793Liabilities 2013: $0Net Assets 2013: $35,7932013Assets 2014: $43,436Liabilities 2014: $0Net Assets 2014: $43,4362014Assets 2015: $44,663Liabilities 2015: $0Net Assets 2015: $44,6632015Assets 2016: $36,780Liabilities 2016: $0Net Assets 2016: $36,7802016Assets 2017: $44,281Liabilities 2017: $0Net Assets 2017: $44,2812017Assets 2018: $44,091Liabilities 2018: $0Net Assets 2018: $44,0912018Assets 2020: $31,352Liabilities 2020: $0Net Assets 2020: $31,3522020Assets 2021: $57,961Liabilities 2021: $0Net Assets 2021: $57,9612021Assets 2022: $77,183Liabilities 2022: $0Net Assets 2022: $77,1832022Assets 2023: $63,689Liabilities 2023: $0Net Assets 2023: $63,6892023Assets 2024: $77,096Net Assets 2024: $77,0962024Assets 2025: $100,999Net Assets 2025: $100,9992025

Highlighted filing

2025

Assets$100,999
Liabilities-
Net Assets$100,999
Open 2025 Filing

Operations Trend

Revenue Growth66th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$80K$60K$40K$20K$0-$20KRevenue 2012: $28,534Expenses 2012: $38,914Net Income 2012: -$10,3802012Revenue 2013: $27,423Expenses 2013: $34,079Net Income 2013: -$6,6562013Revenue 2014: $24,576Expenses 2014: $16,933Net Income 2014: $7,6432014Revenue 2015: $23,835Expenses 2015: $22,608Net Income 2015: $1,2272015Revenue 2016: $21,040Expenses 2016: $28,923Net Income 2016: -$7,8832016Revenue 2017: $34,118Expenses 2017: $26,617Net Income 2017: $7,5012017Revenue 2018: $33,817Expenses 2018: $34,007Net Income 2018: -$1902018Revenue 2020: $52,908Expenses 2020: $56,693Net Income 2020: -$3,7852020Revenue 2021: $56,737Expenses 2021: $30,128Net Income 2021: $26,6092021Revenue 2022: $48,546Expenses 2022: $29,324Net Income 2022: $19,2222022Revenue 2023: $47,612Expenses 2023: $61,106Net Income 2023: -$13,4942023Revenue 2024: $53,732Expenses 2024: $40,325Net Income 2024: $13,4072024Revenue 2025: $63,816Expenses 2025: $39,913Net Income 2025: $23,9032025

Highlighted filing

2025

Revenue$63,816
Expenses$39,913
Net Income$23,903
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$100,999
Liabilities
-
Net assets
$100,999
Revenue
$63,816
Expenses
$39,913
Net income
$23,903
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.01$1.01$0.64$0.40$0.24
2024Detailed filing. Detailed filing data is available for this year.$0.77$0.77$0.54$0.40$0.13
2023Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.64$0.48$0.61$0.13
2022Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$0.49$0.29$0.19
2021Detailed filing. Detailed filing data is available for this year.$0.58$0.00$0.58$0.57$0.30$0.27
2020Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$0.53$0.57$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.44$0.00$0.44$0.34$0.34$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.44$0.00$0.44$0.34$0.27$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$0.21$0.29$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.45$0.00$0.45$0.24$0.23$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.43$0.25$0.17$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.00$0.36$0.27$0.34$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.42$0.29$0.39$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Aug 28, 2025
Return Version
2024v5.2
Gross Receipts
$63,816
Mission and Program Overview

Mission

To construct and setup various holiday lighting displays thoughout the community for the public benefit and to promote visitors to the lewis-clark valley as well as to conduct other projects to promote the spirit of community during the winter holiday season

Program Services

DescriptionGrantsExpenses
Primary exempt purpose is for holiday spirit. Within this organization, people volunteer their time to install holiday lighting which the public benefits from. Program expenses included are of the following: food, fuel, repairs, supplies, lights, display replacements.-$39,913
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LARRY KOPCZYNSKIVice President-$0--
ROBANNA BROSTENTreasurer-$0--
JON COPELANDPresident-$0--
Filing and Contact Details

Filer

Filer Name
Winter Spirit Inc
EIN
82-0500888
Address
P O BOX 1813, LEWISTON, ID 83501

Signing Officer

Name
Robanna Brosten
Title
Treasurer
Signed
2025-08-28
Discuss with paid preparer
Yes

Preparer

Firm
Presnell Gage PLLC
Address
1216 Idaho Street, Lewiston, ID 83501
Preparer
Rebecca Dugger
Phone
2087468281
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $1745”

Other Expenses.1002

“Office Expenses $701”

Other Expenses.1009

“Depreciation $2476”

Other Expenses.1

“LIGHTS $13733”

Other Expenses.2

“MUSIC EQUIPMENT $7591”

Other Expenses.3

“Construction supplies $3590”

Other Expenses.4

“FUEL $1883”

Other Expenses.5

“DISPLAY - OTHER $1656”

Other Expenses.6

“SUPPLIES $1557”

Other Expenses.7

“USE TAX EXPENSE $1523”

Other Expenses.8

“SPONSOR SIGNS $1132”

Other Expenses.9

“Park opening entertainment $700”

Other Expenses.10

“TOOLS $676”

Other Expenses.11

“FOOD FOR VOLUNTEERS $344”

Other Expenses.12

“DUES $275”

Other Expenses.13

“PO BOX RENT $182”

Other Expenses.14

“Display-new:memorial signs $77”

Other Expenses.15

“MISC EXPENSES $72”

Other Assets.1004

“Miscellaneous - Beginning $20814 Miscellaneous - Ending $29990”

Raw XML Appendix145 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0PRESNELL GAGE
IRS990EZ/BooksInCareOfDetail/PhoneNum02087468281
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01216 IDAHO STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LEWISTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ID
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd083501
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt056282
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt071009
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt061016
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt023903
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt077096
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0100999
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt063816
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt02800
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt077096
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0100999
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt077096
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0100999
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LARRY KOPCZYNSKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ROBANNA BROSTEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JON COPELAND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt020814
IRS990EZ/OtherAssetsTotalDetail/EOYAmt029990
IRS990EZ/OtherExpensesTotalAmt039913
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO CONSTRUCT AND SETUP VARIOUS HOLIDAY LIGHTING DISPLAYS THOUGHOUT THE COMMUNITY FOR THE PUBLIC BENEFIT AND TO PROMOTE VISITORS TO THE LEWIS-CLARK VALLEY AS WELL AS TO CONDUCT OTHER PROJECTS TO PROMOTE THE SPIRIT OF COMMUNITY DURING THE WINTER HOLIDAY SEASON
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Primary exempt purpose is for holiday spirit. Within this organization, people volunteer their time to install holiday lighting which the public benefits from. Program expenses included are of the following: food, fuel, repairs, supplies, lights, display replacements.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt039913
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt039913
IRS990EZ/TotalProgramServiceExpensesAmt039913
IRS990EZ/TotalRevenueAmt063816
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.winterspirit.com
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $1745
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $701
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Depreciation $2476
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LIGHTS $13733
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MUSIC EQUIPMENT $7591
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONSTRUCTION SUPPLIES $3590
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FUEL $1883
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DISPLAY - OTHER $1656
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SUPPLIES $1557
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9USE TAX EXPENSE $1523
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10SPONSOR SIGNS $1132
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11PARK OPENING ENTERTAINMENT $700
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12TOOLS $676
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13FOOD FOR VOLUNTEERS $344
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14DUES $275
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15PO BOX RENT $182
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16DISPLAY-NEW:MEMORIAL SIGNS $77
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17MISC EXPENSES $72
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Miscellaneous - Beginning $20814 Miscellaneous - Ending $29990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Expenses.11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Other Expenses.12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Other Expenses.13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Other Expenses.14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Other Expenses.15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Other Assets.1004
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBANNA BROSTEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WINTER SPIRIT INC
ReturnHeader/Filer/BusinessNameControlTxt0WINT
ReturnHeader/Filer/EIN0820500888
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 1813
ReturnHeader/Filer/USAddress/CityNm0LEWISTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083501
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201943775
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Presnell Gage PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01216 Idaho Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lewiston
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083501
ReturnHeader/PreparerPersonGrp/PhoneNum02087468281
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0REBECCA DUGGER
ReturnHeader/ReturnTs02025-08-28T15:49:21-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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