Civic Intelligence

Post Falls Junior Tackle & Cheer

990 • Fiscal year 2024 • EIN 83-1386761

Jan 01, 2024 to Dec 31, 2024 • Filed on Feb 07, 2025

2600 E Seltice Way 239Post Falls, ID 83854

(208) 659-4190

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

27th percentile

-9.2%

Higher net margin than 27% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

32nd percentile

-10%

Faster asset growth than 32% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

67th percentile

18%

Faster revenue growth than 67% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$113,171

Down $13,099 (-10%) from 2023

Net Assets

Down

$113,171

Down $13,099 (-10%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue

Up

$142,874

Up $21,394 (+18%) from 2023

Expenses

Up

$155,973

Up $28,610 (+22%) from 2023

Net Income

Down

-$13,099

Down $7,216 (-123%) from 2023

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2020: $88,391Liabilities 2020: $0Net Assets 2020: $88,3912020Assets 2021: $115,862Liabilities 2021: $0Net Assets 2021: $115,8622021Assets 2022: $132,153Liabilities 2022: $0Net Assets 2022: $132,1532022Assets 2023: $126,270Liabilities 2023: $0Net Assets 2023: $126,2702023Assets 2024: $113,171Liabilities 2024: $0Net Assets 2024: $113,1712024Assets 2025: $149,382Liabilities 2025: $0Net Assets 2025: $149,3822025

Highlighted filing

2024

Assets$113,171
Liabilities$0
Net Assets$113,171

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2020: $68,590Expenses 2020: $39,067Net Income 2020: $29,5232020Revenue 2021: $93,328Expenses 2021: $65,857Net Income 2021: $27,4712021Revenue 2022: $112,795Expenses 2022: $96,504Net Income 2022: $16,2912022Revenue 2023: $121,480Expenses 2023: $127,363Net Income 2023: -$5,8832023Revenue 2024: $142,874Expenses 2024: $155,973Net Income 2024: -$13,0992024Revenue 2025: $147,122Expenses 2025: $110,911Net Income 2025: $36,2112025

Highlighted filing

2024

Revenue$142,874
Expenses$155,973
Net Income-$13,099
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 7, 2025
Return Version
2024v5.0
Gross Receipts
$147,707
Mission and Program Overview

Mission

YOUTH SPORTS

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$68,992$67,103▼ $1,889
Cash and Non-Interest-Bearing Accounts$57,278$46,068▼ $11,210
Total Assets$126,270$113,171▼ $13,099
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$126,270$113,171▼ $13,099
Total Net Assets Fund Balance$126,270$113,171▼ $13,099
Total Liabilities and Net Assets / Fund Balance$126,270$113,171▼ $13,099

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$67,103$6,530$73,633
Compensation and Service Providers

Board Members and Trustees

NameTitle
Spencer SessionsPresident
Devynne ChristiansenDirector of
Nick GenatoneDirector of
Jarod EvansEquipment Ma
Laurie SessionsPlayer Agent
Sara RodriguezSecretary
Mike ScholesVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$120,356
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$22,518
All Other Contributions
$33,001
Change in Net Assets
$-13,099
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$155,973
Total Fundraising Expense$18,521
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$26,136$10,418$7,667$44,221
Other Expenses$14,350-$10,854$10,854
Insurance$5,637--$5,637
Depreciation Depletion$1,889--$1,889
Fees for Services Accounting-$850-$850
Advertising$740--$740
Total Functional Expenses$126,184$11,268$18,521$155,973
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$27,351
Fundraising Direct Expenses$4,833
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Miscellaneous F$27,351$27,351$4,833$22,518
Total Events$27,351$27,351$4,833$22,518
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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, Page 6, Part VI, Line 11B

Board treasurer reviews 990

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Post Falls Junior Tackle & Cheer
EIN
83-1386761
Phone
2086594190
Address
2600 E SELTICE WAY 239, POST FALLS, ID 83854

Signing Officer

Name
Spencer Sessions
Title
President
Phone
2086594190
Signed
2025-02-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Spencer Sessions
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Alpine Summit Cpas
Address
1810 E SCHNEIDMILLER AVENUE STE 3, POST FALLS, ID 83854
Preparer
Christina J Laurie
Phone
2087771099
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Jerseys 9,438 0 0 cheer expenses 7,080 0 0 misc. Operating exp 0 6,623 0 concessions expenses 0 0 6,248 registration refunds 0 3,079 0 porta potty rental 2,964 0 0 credit card fees 1,418 0 1,419 high school scholarship 2,000 0 0 field maintenance 1,621 0 0 website service fee 1,615 0 0 paypal fee 0 671 0 stack pay 0 45 0 total 26,136 10,418 7,667

Raw XML Appendix330 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2JERSEYS 9,438 0 0 CHEER EXPENSES 7,080 0 0 MISC. OPERATING EXP 0 6,623 0 CONCESSIONS EXPENSES 0 0 6,248 REGISTRATION REFUNDS 0 3,079 0 PORTA POTTY RENTAL 2,964 0 0 CREDIT CARD FEES 1,418 0 1,419 HIGH SCHOOL SCHOLARSHIP 2,000 0 0 FIELD MAINTENANCE 1,621 0 0 WEBSITE SERVICE FEE 1,615 0 0 PAYPAL FEE 0 671 0 STACK PAY 0 45 0 TOTAL 26,136 10,418 7,667
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IRS990/WebsiteAddressTxt0WWW.PFJRTACKLE.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SPENCER SESSIONS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02086594190
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0POST FALLS JUNIOR TACKLE & CHEER
ReturnHeader/Filer/BusinessNameControlTxt0POST
ReturnHeader/Filer/EIN0831386761
ReturnHeader/Filer/PhoneNum02086594190
ReturnHeader/Filer/USAddress/AddressLine1Txt02600 E SELTICE WAY 239
ReturnHeader/Filer/USAddress/CityNm0POST FALLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083854
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0841839663
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ALPINE SUMMIT CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01810 E SCHNEIDMILLER AVENUE STE 3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0POST FALLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083854
ReturnHeader/PreparerPersonGrp/PhoneNum02087771099
ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTINA J LAURIE
ReturnHeader/ReturnTs02025-02-18T12:11:25-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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