Civic Intelligence

Sartell Youth Recreation Center Ass

EIN 02-0679589 • 501(c)3 • Sartell, MN

Profile

Assistance in the growth and development of young persons into responsible adulthood by promoting and encouraging organized athletic and recreational programs.

1109 1st Street NorthSartell, MN 56377

www.scheels-ac.com

Siviq Scores

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

Liabilities / Assets

77th percentile

0.46x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

5.44x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

8th percentile

-39%

Higher net margin than 8% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

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 2024

Asset Growth

19th percentile

-5.6%

Faster asset growth than 19% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

45th percentile

4.7%

Faster revenue growth than 45% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$9,566,226

Down $562,752 (-5.6%) from 2023

Liabilities

Down

$4,357,906

Down $249,756 (-5.4%) from 2023

Net Assets

Down

$5,208,320

Down $312,996 (-5.7%) from 2023

Revenue

Up

$801,360

Up $35,716 (+4.7%) from 2023

Expenses

Up

$1,114,356

Up $30,490 (+2.8%) from 2023

Net Income

Up

-$312,996

Up $5,226 (+1.6%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $1,992,938Liabilities 2011: $1,025,741Net Assets 2011: $967,1972011Assets 2012: $2,033,295Liabilities 2012: $956,432Net Assets 2012: $1,076,8632012Assets 2013: $2,104,160Liabilities 2013: $925,840Net Assets 2013: $1,178,3202013Assets 2014: $2,067,859Liabilities 2014: $784,489Net Assets 2014: $1,283,3702014Assets 2015: $2,156,685Liabilities 2015: $754,682Net Assets 2015: $1,402,0032015Assets 2016: $2,257,147Liabilities 2016: $597,925Net Assets 2016: $1,659,2222016Assets 2017: $2,193,148Liabilities 2017: $496,130Net Assets 2017: $1,697,0182017Assets 2018: $2,152,267Liabilities 2018: $420,220Net Assets 2018: $1,732,0472018Assets 2019: $3,374,122Liabilities 2019: $368,335Net Assets 2019: $3,005,7872019Assets 2020: $4,632,490Liabilities 2020: $335,558Net Assets 2020: $4,296,9322020Assets 2021: $10,721,832Liabilities 2021: $4,546,901Net Assets 2021: $6,174,9312021Assets 2022: $10,812,927Liabilities 2022: $4,973,389Net Assets 2022: $5,839,5382022Assets 2023: $10,128,978Liabilities 2023: $4,607,662Net Assets 2023: $5,521,3162023Assets 2024: $9,566,226Liabilities 2024: $4,357,906Net Assets 2024: $5,208,3202024

Highlighted filing

2024

Assets$9,566,226
Liabilities$4,357,906
Net Assets$5,208,320

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $453,955Expenses 2011: $345,776Net Income 2011: $108,1792011Revenue 2012: $453,233Expenses 2012: $343,567Net Income 2012: $109,6662012Revenue 2013: $445,920Expenses 2013: $344,463Net Income 2013: $101,4572013Revenue 2014: $445,998Expenses 2014: $340,948Net Income 2014: $105,0502014Revenue 2015: $468,173Expenses 2015: $349,540Net Income 2015: $118,6332015Revenue 2016: $605,560Expenses 2016: $348,341Net Income 2016: $257,2192016Revenue 2017: $437,603Expenses 2017: $399,807Net Income 2017: $37,7962017Revenue 2018: $469,305Expenses 2018: $434,276Net Income 2018: $35,0292018Revenue 2019: $1,687,728Expenses 2019: $413,988Net Income 2019: $1,273,7402019Revenue 2020: $1,547,026Expenses 2020: $404,528Net Income 2020: $1,142,4982020Revenue 2021: $2,325,054Expenses 2021: $447,055Net Income 2021: $1,877,9992021Revenue 2022: $644,212Expenses 2022: $979,605Net Income 2022: -$335,3932022Revenue 2023: $765,644Expenses 2023: $1,083,866Net Income 2023: -$318,2222023Revenue 2024: $801,360Expenses 2024: $1,114,356Net Income 2024: -$312,9962024

Highlighted filing

2024

Revenue$801,360
Expenses$1,114,356
Net Income-$312,996

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.57$4.36$5.21$0.80$1.11$0.31
2023Summary only. Only limited summary data is available for this year.$10.1$4.61$5.52$0.77$1.08$0.32
2022Summary only. Only limited summary data is available for this year.$10.8$4.97$5.84$0.64$0.98$0.34
2021Summary only. Only limited summary data is available for this year.$10.7$4.55$6.17$2.33$0.45$1.88
2020Detailed filing. Detailed filing data is available for this year.$4.63$0.34$4.30$1.55$0.40$1.14
2019Detailed filing. Detailed filing data is available for this year.$3.37$0.37$3.01$1.69$0.41$1.27
2018Summary only. Only limited summary data is available for this year.$2.15$0.42$1.73$0.47$0.43$0.04
2017Summary only. Only limited summary data is available for this year.$2.19$0.50$1.70$0.44$0.40$0.04
2016Summary only. Only limited summary data is available for this year.$2.26$0.60$1.66$0.61$0.35$0.26
2015Summary only. Only limited summary data is available for this year.$2.16$0.75$1.40$0.47$0.35$0.12
2014Summary only. Only limited summary data is available for this year.$2.07$0.78$1.28$0.45$0.34$0.11
2013Summary only. Only limited summary data is available for this year.$2.10$0.93$1.18$0.45$0.34$0.10
2012Summary only. Only limited summary data is available for this year.$2.03$0.96$1.08$0.45$0.34$0.11
2011Summary only. Only limited summary data is available for this year.$1.99$1.03$0.97$0.45$0.35$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 10, 2025
Return Version
2023v6.0
Gross Receipts
$844,164
Mission and Program Overview

Mission

Assistance in the growth and development of young persons into responsible adulthood by promoting and encouraging organized athletic and recreational programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,704,144$7,434,648▼ $269,496
Pledges and Grants Receivable$1,885,600$1,655,155▼ $230,445
Savings and Temporary Cash Investments$337,544$273,530▼ $64,014
Cash and Non-Interest-Bearing Accounts$168,965$154,710▼ $14,255
Accounts Receivable$32,725$48,183▲ $15,458
Total Assets$10,128,978$9,566,226▼ $562,752
Liabilities
Mortgage Notes Payable Secured by Investment Property$4,585,472$4,316,914▼ $268,558
Accounts Payable and Accrued Expenses$16,783$25,701▲ $8,918
Deferred Revenue$5,407$15,291▲ $9,884
Total Liabilities$4,607,662$4,357,906▼ $249,756
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,632,863$3,550,312▼ $82,551
Net Assets With Donor Restrictions$1,888,453$1,658,008▼ $230,445
Total Net Assets Fund Balance$5,521,316$5,208,320▼ $312,996
Total Liabilities and Net Assets / Fund Balance$10,128,978$9,566,226▼ $562,752

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,293,213$1,434,123$8,727,336
Equipment$141,435$396,330$537,765
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brian ZimnyPresident
Ryan FitzhumMember
Elizabeth StatsickSecretary
Jeffrey RislovTreasurer
Matt DankersVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$116,049
Program Service Revenue
$641,966
Investment Income
$4,504
Other Revenue
$38,841
All Other Contributions
$84,091
Change in Net Assets
$-312,996

Audited Revenue Reconciliation

Revenue per Audited Statements
$801,360
Total Revenue per Audited Statements
$801,360
Total Revenue per Form 990
$801,360
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$795,487
Salaries, Compensation, and Employee Benefits$318,069
Total Fundraising Expense$8,548
Professional Fundraising Fees$800
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$221,704$66,223$7,748$295,675
Depreciation Depletion$219,281$11,541-$230,822
Interest$178,348--$178,348
Insurance$38,540$2,028-$40,568
All Other Expenses$9,664$16,374-$26,038
Fees for Services Accounting-$23,000-$23,000
Payroll Taxes$17,243$5,151-$22,394
Fees for Services Other$17,795--$17,795
Other Expenses$8,855$4,122-$8,855
Fees for Services Professional Fundraising--$800$800
Total Functional Expenses$964,350$141,458$8,548$1,114,356

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,114,356
Total Expenses per Audited Statements$1,114,356
Total Expenses per Form 990$1,114,356
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$800
Fundraising Direct Expenses$532
Fundraising Gross Income$56
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
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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

The form 990 is made available to all members of the board of directors at the first meeting of the board of directors following the preparation of the form 990. The form 990 is reviewed by the member and approved for filing with the appropriate government agency at that meeting.

Form 990, Page 6, Part VI, Line 12C

Full disclosure, by notice in writing, shall be made by the interested parties to the full board of directors in all conflicts of interest. Following a full disclosure of a possible conflict of interest, the board of directors shall vote to authorize or reject the transaction or take other action deemed necessary to address the conflict and protect the association's best interest. Vote shall be by majority vote with the interested parties abstaining, an interested party shall not participate in any discussion or debate in which the subject of the discussion is a contract, transactions or situation giving rise to the conflict of interest. The interested party may be present to provide clarifying information unless objected to by any present board member. Anyone in a position to make decisions about the associations resources, who also stands to benefit from that decision, has a duty to disclose that conflict as soon as it arises (or becomes apparent), and should not participate in any final decisions. A copy of this policy shall be given to all board and staff members, and volunteers at the beginning of such relationship with the association. All members shall sign and date the policty and disclosure form, and each year after.

Form 990, Page 6, Part VI, Line 15A

The rink manager's compensation is reviewed annually by the board of directors. Matters considered in the review process include a performance evaluation, a wage level comparison to wages obtained from the ice arena manager's association, and the budget of the organization.

Form 990, Page 6, Part VI, Line 15B

The rink manager's compensation is reviewed annually by the board of directors. Matters considered in the review process include a performance evaluation, a wage level comparison to wages obtained from the ice arena manager's association, and the budget of the organization.

Form 990, Page 6, Part VI, Line 19

The organization makes it governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Sartell Youth Recreation Center Ass
EIN
02-0679589
Phone
3202409233
Address
1109 1ST STREET NORTH, SARTELL, MN 56377

Signing Officer

Name
Brian Zimny
Title
President
Phone
3202409233
Signed
2025-01-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Zimny
Formed
2003
Legal Domicile
Mn
Voting Board Members
5
Independent Board Members
5
Employees
35
Volunteers
200

Preparer

Firm
Conway Deuth & Schmiesing Pllp
Address
2351 CONNECTICUT AVE STE 110, SARTELL, MN 56377
Preparer
Jeffrey M Rislov CPA
Phone
3202353311
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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/ExplanationTxt0THE FORM 990 IS MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF DIRECTORS AT THE FIRST MEETING OF THE BOARD OF DIRECTORS FOLLOWING THE PREPARATION OF THE FORM 990. THE FORM 990 IS REVIEWED BY THE MEMBER AND APPROVED FOR FILING WITH THE APPROPRIATE GOVERNMENT AGENCY AT THAT MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FULL DISCLOSURE, BY NOTICE IN WRITING, SHALL BE MADE BY THE INTERESTED PARTIES TO THE FULL BOARD OF DIRECTORS IN ALL CONFLICTS OF INTEREST. FOLLOWING A FULL DISCLOSURE OF A POSSIBLE CONFLICT OF INTEREST, THE BOARD OF DIRECTORS SHALL VOTE TO AUTHORIZE OR REJECT THE TRANSACTION OR TAKE OTHER ACTION DEEMED NECESSARY TO ADDRESS THE CONFLICT AND PROTECT THE ASSOCIATION'S BEST INTEREST. VOTE SHALL BE BY MAJORITY VOTE WITH THE INTERESTED PARTIES ABSTAINING, AN INTERESTED PARTY SHALL NOT PARTICIPATE IN ANY DISCUSSION OR DEBATE IN WHICH THE SUBJECT OF THE DISCUSSION IS A CONTRACT, TRANSACTIONS OR SITUATION GIVING RISE TO THE CONFLICT OF INTEREST. THE INTERESTED PARTY MAY BE PRESENT TO PROVIDE CLARIFYING INFORMATION UNLESS OBJECTED TO BY ANY PRESENT BOARD MEMBER. ANYONE IN A POSITION TO MAKE DECISIONS ABOUT THE ASSOCIATIONS RESOURCES, WHO ALSO STANDS TO BENEFIT FROM THAT DECISION, HAS A DUTY TO DISCLOSE THAT CONFLICT AS SOON AS IT ARISES (OR BECOMES APPARENT), AND SHOULD NOT PARTICIPATE IN ANY FINAL DECISIONS. A COPY OF THIS POLICY SHALL BE GIVEN TO ALL BOARD AND STAFF MEMBERS, AND VOLUNTEERS AT THE BEGINNING OF SUCH RELATIONSHIP WITH THE ASSOCIATION. ALL MEMBERS SHALL SIGN AND DATE THE POLICTY AND DISCLOSURE FORM, AND EACH YEAR AFTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE RINK MANAGER'S COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. MATTERS CONSIDERED IN THE REVIEW PROCESS INCLUDE A PERFORMANCE EVALUATION, A WAGE LEVEL COMPARISON TO WAGES OBTAINED FROM THE ICE ARENA MANAGER'S ASSOCIATION, AND THE BUDGET OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE RINK MANAGER'S COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. MATTERS CONSIDERED IN THE REVIEW PROCESS INCLUDE A PERFORMANCE EVALUATION, A WAGE LEVEL COMPARISON TO WAGES OBTAINED FROM THE ICE ARENA MANAGER'S ASSOCIATION, AND THE BUDGET OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-10
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CONWAY DEUTH & SCHMIESING PLLP
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