Civic Intelligence

Kootenai Youth Recreation Organization

EIN 83-0330737 • 501(c)3 • Post Falls, ID

Profile

Kootenai Youth Recreation Organization, Inc. To provide and promote life-long recreational and entertainment activities for all members of the North Idaho community. To make available youth and family recreational opportunities which are cost effective and accessible to all economic classes in the North Idaho region.

PO Box 491Post Falls, ID 83877

www.frontiericearena.org

Siviq Scores

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

Liabilities / Assets

40th percentile

0.07x

Higher debt load relative to assets than 40% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

76th percentile

0.53x

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

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

73rd percentile

20%

Higher net margin than 73% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

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

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

40th percentile

1.1%

Faster asset growth than 40% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

48th percentile

6.1%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$5,471,418

Up $61,801 (+1.1%) from 2024

Liabilities

Down

$358,894

Down $73,669 (-17%) from 2024

Net Assets

Up

$5,112,524

Up $135,470 (+2.7%) from 2024

Revenue

Up

$677,724

Up $38,980 (+6.1%) from 2024

Expenses

Up

$542,254

Up $28,569 (+5.6%) from 2024

Net Income

Up

$135,470

Up $10,411 (+8.3%) from 2024

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2012: $3,662,702Liabilities 2012: $953,125Net Assets 2012: $2,709,5772012Assets 2013: $4,361,147Liabilities 2013: $1,290,735Net Assets 2013: $3,070,4122013Assets 2014: $4,489,412Liabilities 2014: $1,262,680Net Assets 2014: $3,226,7322014Assets 2015: $4,609,221Liabilities 2015: $1,214,060Net Assets 2015: $3,395,1612015Assets 2016: $4,709,030Liabilities 2016: $1,134,958Net Assets 2016: $3,574,0722016Assets 2017: $4,783,936Liabilities 2017: $1,065,660Net Assets 2017: $3,718,2792017Assets 2018: $4,809,748Liabilities 2018: $963,583Net Assets 2018: $3,846,1662018Assets 2019: $4,860,925Liabilities 2019: $849,680Net Assets 2019: $4,011,2442019Assets 2020: $4,940,849Liabilities 2020: $823,003Net Assets 2020: $4,117,8462020Assets 2021: $5,130,584Liabilities 2021: $756,035Net Assets 2021: $4,374,5492021Assets 2022: $5,324,686Liabilities 2022: $635,179Net Assets 2022: $4,689,5072022Assets 2023: $5,389,861Liabilities 2023: $537,866Net Assets 2023: $4,851,9952023Assets 2024: $5,409,617Liabilities 2024: $432,563Net Assets 2024: $4,977,0542024Assets 2025: $5,471,418Liabilities 2025: $358,894Net Assets 2025: $5,112,5242025

Highlighted filing

2025

Assets$5,471,418
Liabilities$358,894
Net Assets$5,112,524

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2012: $532,641Expenses 2012: $811,054Net Income 2012: -$278,4132012Revenue 2013: $539,523Expenses 2013: $251,087Net Income 2013: $288,4362013Revenue 2014: $565,920Expenses 2014: $389,036Net Income 2014: $176,8842014Revenue 2015: $597,172Expenses 2015: $437,220Net Income 2015: $159,9522015Revenue 2016: $592,365Expenses 2016: $413,652Net Income 2016: $178,7132016Revenue 2017: $554,373Expenses 2017: $410,167Net Income 2017: $144,2062017Revenue 2018: $548,056Expenses 2018: $420,166Net Income 2018: $127,8902018Revenue 2019: $520,438Expenses 2019: $355,697Net Income 2019: $164,7412019Revenue 2020: $468,104Expenses 2020: $361,502Net Income 2020: $106,6022020Revenue 2021: $602,729Expenses 2021: $346,026Net Income 2021: $256,7032021Revenue 2022: $659,573Expenses 2022: $344,615Net Income 2022: $314,9582022Revenue 2023: $655,093Expenses 2023: $492,605Net Income 2023: $162,4882023Revenue 2024: $638,744Expenses 2024: $513,685Net Income 2024: $125,0592024Revenue 2025: $677,724Expenses 2025: $542,254Net Income 2025: $135,4702025

Highlighted filing

2025

Revenue$677,724
Expenses$542,254
Net Income$135,470

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.47$0.36$5.11$0.68$0.54$0.14
2024Detailed filing. Detailed filing data is available for this year.$5.41$0.43$4.98$0.64$0.51$0.13
2023Detailed filing. Detailed filing data is available for this year.$5.39$0.54$4.85$0.66$0.49$0.16
2022Detailed filing. Detailed filing data is available for this year.$5.32$0.64$4.69$0.66$0.34$0.31
2021Detailed filing. Detailed filing data is available for this year.$5.13$0.76$4.37$0.60$0.35$0.26
2020Summary only. Only limited summary data is available for this year.$4.94$0.82$4.12$0.47$0.36$0.11
2019Summary only. Only limited summary data is available for this year.$4.86$0.85$4.01$0.52$0.36$0.16
2018Summary only. Only limited summary data is available for this year.$4.81$0.96$3.85$0.55$0.42$0.13
2017Summary only. Only limited summary data is available for this year.$4.78$1.07$3.72$0.55$0.41$0.14
2016Summary only. Only limited summary data is available for this year.$4.71$1.13$3.57$0.59$0.41$0.18
2015Summary only. Only limited summary data is available for this year.$4.61$1.21$3.40$0.60$0.44$0.16
2014Summary only. Only limited summary data is available for this year.$4.49$1.26$3.23$0.57$0.39$0.18
2013Summary only. Only limited summary data is available for this year.$4.36$1.29$3.07$0.54$0.25$0.29
2012Summary only. Only limited summary data is available for this year.$3.66$0.95$2.71$0.53$0.81$0.28
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Nov 3, 2025
Return Version
2024v5.2
Gross Receipts
$677,724
Mission and Program Overview

Mission

Kootenai Youth Recreation Organization, Inc. To provide and promote life-long recreational and entertainment activities for all members of the North Idaho community. To make available youth and family recreational opportunities which are cost effective and accessible to all economic classes in the North Idaho region.

To provide and promote life-long recreational and entertainment activities for all members of the North Idaho community. To make available youth and family recreational opportunities which are cost effective and accessible to all economic classes in the North Idaho region.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,930,701$5,299,755▲ $369,054
Rtn Earn Endowment Incm Other Fnds$4,977,054$5,112,524▲ $135,470
Savings and Temporary Cash Investments$250,000$0▼ $250,000
Cash and Non-Interest-Bearing Accounts$191,708$129,871▼ $61,837
Accounts Receivable$33,150$37,352▲ $4,202
Prepaid Expenses and Deferred Charges$4,058$4,440▲ $382
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$5,409,617$5,471,418▲ $61,801
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$428,174$353,868▼ $74,306
Other Liabilities$1,986$2,925▲ $939
Accounts Payable and Accrued Expenses$2,403$2,101▼ $302
Total Liabilities$432,563$358,894▼ $73,669
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,977,054$5,112,524▲ $135,470
Total Liabilities and Net Assets / Fund Balance$5,409,617$5,471,418▲ $61,801

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$67,120-$19,141
Equipment$357,543-$15,678
Buildings$4,107,941--
Land$767,151--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Vince HughesPresident
Donald GaryBoard Member
Frank DeArtolaBoard Member
Gregory TipaneBoard Member
Ignatius EpkeyBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$3,944
Program Service Revenue
$661,830
Investment Income
$11,950
Other Revenue
$0
All Other Contributions
$3,944
Change in Net Assets
$135,470
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$290,621
Salaries, Compensation, and Employee Benefits$251,633
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$104,220$92,087-$196,307
Current Officers, Directors, Trustees, and Key Employees-$36,000-$36,000
Insurance-$19,507-$19,507
Payroll Taxes$9,527$9,799-$19,326
Interest-$14,375-$14,375
Other Expenses$20,753$7,978-$7,978
All Other Expenses$3,176$6-$3,182
Advertising$933--$933
Office Expenses-$72-$72
Total Functional Expenses$355,503$186,751$0$542,254
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Vince HughesPresidentW2 EmployeeNo-

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
Sales Tax Payable$2,862
Use Tax Payable$44
Payroll Taxes$19
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 A, Line 2

Epkey is nephew of Hughes

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

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Part VII, Section A

Vince Hughes is also a Board approved W2 employee.

Filing and Contact Details

Filer

Filer Name
Kootenai Youth Recreation Organization
EIN
83-0330737
Phone
2087654423
Address
PO Box 491, Post Falls, ID 83877

Signing Officer

Name
Vince Hughes
Title
President
Signed
2025-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vince Hughes
Formed
2000
Legal Domicile
Id
Voting Board Members
5
Independent Board Members
4
Employees
21
Volunteers
6

Preparer

Firm
Kimpton & Co CPAs
Address
605 E 6th Avenue, Post Falls, ID 83854
Preparer
Kevin E Kimpton
Phone
2087736962
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IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0Ice Skating
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IRS990/PYContributionsGrantsAmt03600
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0246193
IRS990/PYProgramServiceRevenueAmt0635144
IRS990/PYRevenuesLessExpensesAmt0125059
IRS990/PYSalariesCompEmpBnftPaidAmt0267492
IRS990/PYTotalExpensesAmt0513685
IRS990/PYTotalRevenueAmt0638744
IRS990/QuidProQuoContributionsInd0false
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0661830
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0250000
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt09861
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt057413
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt038738
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0113556
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt011950
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt011950
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0635143
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0645232
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0602159
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0563991
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03108355
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt011950
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt011950
IRS990ScheduleA/InvestmentIncomeCYPct00.00370
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IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99630
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt03221911
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0655093
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0659572
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0602729
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IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt04107941
IRS990ScheduleD/EquipmentGrp/BookValueAmt0357543
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0341865
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt015678
IRS990ScheduleD/LandGrp/BookValueAmt0767151
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0767151
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt067120
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt047979
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt019141
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt019
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12862
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt244
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Sales Tax Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Use Tax Payable
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IRS990ScheduleD/TotalLiabilityAmt02925
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Vince Hughes
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0President
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0W2 Employee
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Epkey is nephew of Hughes
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Vince Hughes is also a Board approved W2 employee.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VII, Section A
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt05471418
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0355503
IRS990/TotalFunctionalExpensesGrp/TotalAmt0542254
IRS990/TotalGrossUBIAmt00
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0673780
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0677724
IRS990/TotalVolunteersCnt06
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05471418
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 491
IRS990/USAddress/CityNm0Post Falls
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd083877
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0https://www.frontiericearena.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Vince Hughes
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Kootenai Youth Recreation Organization
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Inc
ReturnHeader/Filer/BusinessNameControlTxt0KOOT
ReturnHeader/Filer/EIN0830330737
ReturnHeader/Filer/PhoneNum02087654423
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 491

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