Civic Intelligence

Upriver Youth Leadership Council Inc

EIN 82-0593919 • 501(c)3 • Kamiah, ID

Profile

The mission of the upriver youth leadership council is to empower youth and adults to build a healthier community through prevention leadership.

PO Box 625Kamiah, ID 83536

www.upriveryouth.org

Siviq Scores

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

Liabilities / Assets

76th percentile

0.21x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

51st percentile

0.02x

Higher debt load relative to revenue than 51% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

49th percentile

3.7%

Higher net margin than 49% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

92nd percentile

80%

Faster asset growth than 92% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

53rd percentile

8.5%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$38,274

Down $104,970 (-73%) from 2023

Liabilities

Up

$18,557

Up $5,445 (+42%) from 2023

Net Assets

Down

$19,717

Down $110,415 (-85%) from 2023

Revenue

Down

$854,892

Down $293,567 (-26%) from 2023

Expenses

Down

$965,307

Down $324,166 (-25%) from 2023

Net Income

Up

-$110,415

Up $30,599 (+22%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2019: $18,827Liabilities 2019: $3,366Net Assets 2019: $15,4612019Assets 2020: $31,950Liabilities 2020: $4,788Net Assets 2020: $27,1622020Assets 2021: $612,259Liabilities 2021: $14,145Net Assets 2021: $598,1142021Assets 2022: $289,250Liabilities 2022: $18,104Net Assets 2022: $271,1462022Assets 2023: $143,244Liabilities 2023: $13,112Net Assets 2023: $130,1322023Assets 2024: $38,274Liabilities 2024: $18,557Net Assets 2024: $19,7172024

Highlighted filing

2024

Assets$38,274
Liabilities$18,557
Net Assets$19,717

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2019: $136,950Expenses 2019: $128,848Net Income 2019: $8,1022019Revenue 2020: $278,610Expenses 2020: $266,909Net Income 2020: $11,7012020Revenue 2021: $1,019,428Expenses 2021: $448,476Net Income 2021: $570,9522021Revenue 2022: $1,308,600Expenses 2022: $1,635,568Net Income 2022: -$326,9682022Revenue 2023: $1,148,459Expenses 2023: $1,289,473Net Income 2023: -$141,0142023Revenue 2024: $854,892Expenses 2024: $965,307Net Income 2024: -$110,4152024

Highlighted filing

2024

Revenue$854,892
Expenses$965,307
Net Income-$110,415

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 18, 2025
Return Version
2024v5.0
Gross Receipts
$855,476
Mission and Program Overview

Mission

The mission of the upriver youth leadership council is to empower youth and adults to build a healthier community through prevention leadership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$68,573$31,603▼ $36,970
Cash and Non-Interest-Bearing Accounts$74,671$6,670▼ $68,001
Savings and Temporary Cash Investments-$0-
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$143,244$38,274▼ $104,970
Other Assets Total-$1-
Liabilities
Other Liabilities$13,112$18,557▲ $5,445
Total Liabilities$13,112$18,557▲ $5,445
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$130,132$19,717▼ $110,415
Total Net Assets Fund Balance$130,132$19,717▼ $110,415
Total Liabilities and Net Assets / Fund Balance$143,244$38,274▼ $104,970

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$23,272$122,522$145,794
Leasehold Improvements$8,331$1,358$9,689
Compensation and Service Providers

Employees

NameTitleBaseTotal
Sharlene JohnsonManager$103,086$103,086

Board Members and Trustees

NameTitle
Terry LawPresident
Jason DavisVice President
Heather BeckerDirector
Norma StaafDirector
Vincent MartinezDirector
Cecilia GeorgeSecretary
Sara MoffettSecretary
Sandra RussoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$839,977
Program Service Revenue
$6,353
Investment Income
$13
Other Revenue
$8,549
All Other Contributions
$839,977
Change in Net Assets
$-110,415
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$523,942
Other Expenses$441,365
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$380,455--$380,455
Current Officers, Directors, Trustees, and Key Employees$103,086--$103,086
All Other Expenses$58,663$385-$59,048
Occupancy$44,880$10,849-$55,729
Payroll Taxes$40,401--$40,401
Depreciation Depletion$38,295--$38,295
Travel$17,163--$17,163
Other Expenses$9,516--$9,516
Insurance$9,164--$9,164
Fees for Services Accounting$8,380--$8,380
Advertising$6,673--$6,673
Office Expenses-$6,603-$6,603
Interest-$2,682-$2,682
Total Functional Expenses$944,788$20,519$0$965,307
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,818
Fundraising Direct Expenses$584
Professional Fundraising Fees$0
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
Line of Credit$15,235
Credit Card$3,322
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

Board reviews return prior to signing.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Upriver Youth Leadership Council Inc
EIN
82-0593919
Phone
2087430392
Address
PO BOX 625, KAMIAH, ID 83536

Signing Officer

Name
Terry Law
Title
President
Signed
2025-03-18
Discuss with paid preparer
Yes

Organization Details

Formed
2017
Legal Domicile
Id
Voting Board Members
8
Independent Board Members
0
Employees
39
Volunteers
212

Preparer

Firm
Forsmann Accounting LLC
Address
414 MAIN ST, COTTONWOOD, ID 83522
Preparer
BRANDY L McELROY CPA
Phone
2089623161
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IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/CommunityTrustInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0839977
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01138684
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01298323
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01008234
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0265235
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04550453
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt013
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt038
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt051
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01315
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt03283
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt02345
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt07560
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt02024
IRS990ScheduleA/OtherIncome170Grp/TotalAmt016527
IRS990ScheduleA/PublicSupportCY170Pct00.99640
IRS990ScheduleA/PublicSupportPY170Pct00.99600
IRS990ScheduleA/PublicSupportTotal170Amt04550453
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0839977
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01138684
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01298323
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01008234
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0265235
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04550453
IRS990ScheduleA/TotalSupportAmt04567031
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt023272
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0122522
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0145794
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt08331
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01358
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt09689
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03322
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt115235
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LINE OF CREDIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt031603
IRS990ScheduleD/TotalLiabilityAmt018557
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD REVIEWS RETURN PRIOR TO SIGNING.
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/TotalAssetsBOYAmt0143244
IRS990/TotalAssetsEOYAmt038274
IRS990/TotalAssetsGrp/BOYAmt0143244
IRS990/TotalAssetsGrp/EOYAmt038274
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0839977
IRS990/TotalEmployeeCnt039
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt020519
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0944788
IRS990/TotalFunctionalExpensesGrp/TotalAmt0965307
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013112
IRS990/TotalLiabilitiesEOYAmt018557
IRS990/TotalLiabilitiesGrp/BOYAmt013112
IRS990/TotalLiabilitiesGrp/EOYAmt018557
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0130132
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt019717
IRS990/TotalProgramServiceExpensesAmt0944788
IRS990/TotalProgramServiceRevenueAmt06353
IRS990/TotalReportableCompFromOrgAmt0103086
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt07681
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0854892
IRS990/TotalVolunteersCnt0212
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0143244
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt038274
IRS990/TravelGrp/ProgramServicesAmt017163
IRS990/TravelGrp/TotalAmt017163
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 625
IRS990/USAddress/CityNm0KAMIAH
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd083536
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.upriveryouth.org
IRS990/WhistleblowerPolicyInd0false

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