Civic Intelligence

Lakes Area Community Center

EIN 26-2351403 • 501(c)3 • Battle Lake, MN

Profile

COMMUNITY SERVICE

PO Box 12Battle Lake, MN 56515

gmail.com

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.00x

Higher debt load relative to assets than 62% of similar nonprofits.

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

Liabilities / Revenue

73rd percentile

0.02x

Higher debt load relative to revenue than 73% of similar nonprofits.

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

Net Margin

86th percentile

40%

Higher net margin than 86% of similar nonprofits.

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

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

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

Asset Growth

44th percentile

-5.5%

Faster asset growth than 44% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

16th percentile

-52%

Faster revenue growth than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Down

$239,236

Down $38,064 (-14%) from 2023

Liabilities

Down

$649

Down $49,386 (-99%) from 2023

Net Assets

Up

$238,587

Up $11,322 (+5.0%) from 2023

Operations
Liabilities / Revenue73rd percentileNet Margin86th percentile

Revenue

Down

$28,503

Down $3,773 (-12%) from 2023

Expenses

Down

$17,181

Down $5,503 (-24%) from 2023

Net Income

Up

$11,322

Up $1,730 (+18%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth44th percentile

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

$300K$200K$100K$0Assets 2021: $135,172Liabilities 2021: $13,794Net Assets 2021: $121,3782021Assets 2022: $267,673Liabilities 2022: $50,000Net Assets 2022: $217,6732022Assets 2023: $277,300Liabilities 2023: $50,035Net Assets 2023: $227,2652023Assets 2024: $239,236Liabilities 2024: $649Net Assets 2024: $238,5872024

Highlighted filing

2024

Assets$239,236
Liabilities$649
Net Assets$238,587
Open 2024 Filing

Operations Trend

Revenue Growth16th percentile

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

$150K$100K$50K$0Revenue 2021: $75,861Expenses 2021: $41,631Net Income 2021: $34,2302021Revenue 2022: $125,375Expenses 2022: $29,080Net Income 2022: $96,2952022Revenue 2023: $32,276Expenses 2023: $22,684Net Income 2023: $9,5922023Revenue 2024: $28,503Expenses 2024: $17,181Net Income 2024: $11,3222024

Highlighted filing

2024

Revenue$28,503
Expenses$17,181
Net Income$11,322
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$239,236
Liabilities
$649
Net assets
$238,587
Revenue
$28,503
Expenses
$17,181
Net income
$11,322
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.39$0.01$2.39$0.29$0.17$0.11
2023Detailed filing. Detailed filing data is available for this year.$2.77$0.50$2.27$0.32$0.23$0.10
2022Detailed filing. Detailed filing data is available for this year.$2.68$0.50$2.18$1.25$0.29$0.96
2021Detailed filing. Detailed filing data is available for this year.$1.35$0.14$1.21$0.76$0.42$0.34
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 11, 2025
Return Version
2024v5.0
Gross Receipts
$28,594
Mission and Program Overview

Mission

COMMUNITY SERVICE

Program Services

DescriptionGrantsExpenses
CREATING EVENTS AND PROGRAMMING FOR OUR COMMUNITY MEMBERS AND VISITORS TO CELEBRATE, LEARN, AND GROW TOGETHER-$15,121
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CASEY LOVEChairman-$0--
ERIN WEISSTreasurer-$0--
KARI LOVE-MAINAHBoard Member-$0--
JULIA EVERTS-DEMARSBoard Member-$0--
JAYD SHARPEVice Chair-$0--
LAUREN BELMONTSecretary-$0--
SHARON CASEYBoard Member-$0--
AL KOECKERITZBoard Member-$0--
TINA GREENEBoard Member-$0--
ERIN HAUGRUDBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Lakes Area Community Center
EIN
26-2351403
Phone
2188625222
Address
PO BOX 12, BATTLE LAKE, MN 56515

Signing Officer

Name
Sharon Casey
Title
Board Member
Phone
2188625222
Signed
2025-06-11
Discuss with paid preparer
Yes

Preparer

Firm
Pickett & Demuth Ltd
Address
115 N COURT ST, FERGUS FALLS, MN 56537-2106
Preparer
Suzanne Demuth
Phone
2187366965
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses advertising & marketing 1,806 software 2,721 insurance 1,058 program expenses 9,961 bank charges 44 storage rental fees 450 total 16,040”

Form 990-ez, Part I, Line 20

“Prior period adjustment 0”

Form 990-ez, Part II, Line 24

“Furniture & equipment 4,000 4,000 less accumulated depreciation 4,000 4,000 reimburseable expenses 10 518 total 10 518”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 0 614 deferred revenue 50,000 0 other current liabilities 35 35”

Raw XML Appendix182 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0SHARON CASEY
IRS990EZ/BooksInCareOfDetail/PhoneNum02188625222
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 12
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt0PO BOX 12
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BATTLE LAKE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd056515
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0277290
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0238718
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt08767
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt011322
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0350
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0277300
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0239236
IRS990EZ/FundraisingGrossIncomeAmt02387
IRS990EZ/GrossReceiptsAmt028594
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt09440
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0227265
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0238587
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0227265
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0238587
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt71.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt81.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt91.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CASEY LOVE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ERIN WEISS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KARI LOVE-MAINAH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JULIA EVERTS-DEMARS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JAYD SHARPE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5LAUREN BELMONT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6SHARON CASEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7AL KOECKERITZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8TINA GREENE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9ERIN HAUGRUD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4VICE CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt010
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0518
IRS990EZ/OtherExpensesTotalAmt016040
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0COMMUNITY SERVICE
IRS990EZ/PrintingPublicationsPostageAmt0791
IRS990EZ/ProgramServiceRevenueAmt08000
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CREATING EVENTS AND PROGRAMMING FOR OUR COMMUNITY MEMBERS AND VISITORS TO CELEBRATE, LEARN, AND GROW TOGETHER
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt015121
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt091
IRS990EZ/SpecialEventsNetIncomeLossAmt02296
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt050035
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0649
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt017181
IRS990EZ/TotalProgramServiceExpensesAmt015121
IRS990EZ/TotalRevenueAmt028503
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0[email protected]
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt08767
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt016346
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt022054
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt026490
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt022895
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt096552
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt09440
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt05339
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0417
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt015196
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt010387
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt010895
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt011484
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt049371
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt018193
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0100330
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt09440
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt05339
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0417
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt015196
IRS990ScheduleA/InvestmentIncomeCYPct00.07000
IRS990ScheduleA/InvestmentIncomePYPct00.02000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.92830
IRS990ScheduleA/PublicSupportPY509Pct00.97810
IRS990ScheduleA/PublicSupportTotal509Amt0196882
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt019154
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt027241
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt033538
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt075861
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt041088
IRS990ScheduleA/Total509Grp/TotalAmt0196882
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt028594
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt032580
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt033955
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt075861
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt041088
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0212078
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADVERTISING & MARKETING 1,806 SOFTWARE 2,721 INSURANCE 1,058 PROGRAM EXPENSES 9,961 BANK CHARGES 44 STORAGE RENTAL FEES 450 TOTAL 16,040
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRIOR PERIOD ADJUSTMENT 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FURNITURE & EQUIPMENT 4,000 4,000 LESS ACCUMULATED DEPRECIATION 4,000 4,000 REIMBURSEABLE EXPENSES 10 518 TOTAL 10 518
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 614 DEFERRED REVENUE 50,000 0 OTHER CURRENT LIABILITIES 35 35
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SHARON CASEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD MEMBER
ReturnHeader/BusinessOfficerGrp/PhoneNum02188625222
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAKES AREA COMMUNITY CENTER
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
ReturnHeader/Filer/EIN0262351403
ReturnHeader/Filer/PhoneNum02188625222
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 12
ReturnHeader/Filer/USAddress/CityNm0BATTLE LAKE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056515
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411840013
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PICKETT & DEMUTH LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0115 N COURT ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FERGUS FALLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0565372106
ReturnHeader/PreparerPersonGrp/PhoneNum02187366965
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SUZANNE DEMUTH
ReturnHeader/ReturnTs02025-06-09T11:28:30-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.