Winter Spirit Inc
Nonprofit profile at a glance
- EIN
- 820500888
- IRS 990-EZ coverage
- 2011–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2018
- Location
- Lewiston, ID, USA
- Rating
- 87
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Community, Neighborhood Development
Reported finances
- Revenue
- $63,816
- Expenses
- $39,913
- Assets
- $100,999
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- LARRY KOPCZYNSKI (Vice President)
- JON COPELAND (President)
People named in this filing
- LARRY KOPCZYNSKI (Vice President)
- ROBANNA BROSTEN (Treasurer)
- JON COPELAND (President)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
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
What it reported doing in 2024
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.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 77
- Transparency & Controls: 100
- Sustainability: 68
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 62.5%; rating input score 63
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 37.5%; rating input score 86; 86th percentile among comparable filings
- Total-asset coverage ratio: 2.53; rating input score 71; 71st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 9.8% per year; rating input score 100; 71st percentile among comparable filings
- Revenue growth: 7.8% per year; rating input score 100; 78th percentile among comparable filings
- Asset growth: 6.9% per year; rating input score 100; 64th percentile among comparable filings
Details
- Where the money goes: 62.5% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $40K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 2 filed schedules
- Filing history: 12 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Sustainability: Officer compensation ratio scored 56/100.