Civic Intelligence

Pinecone Central Park Association

990 • Fiscal year 2013 • EIN 27-3379706

Jan 01, 2013 to Dec 31, 2013 • Filed on May 13, 2014

708 8th Street North56377

(320) 253-5755

Siviq Scores

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

Liabilities / Assets

91st percentile

0.65x

Higher debt load relative to assets than 91% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

83rd percentile

0.13x

Higher debt load relative to revenue than 83% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

7th percentile

-61%

Higher net margin than 7% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

4th percentile

-72%

Faster asset growth than 4% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$56,976

Down $144,686 (-72%) from 2012

Net Assets

Down

$19,703

Down $181,959 (-90%) from 2012

Liabilities

Up

$37,273

Up $37,273 from 2012

Revenue

$297,246

No earlier filing loaded for comparison.

Expenses

Down

$479,205

Down $203,009 (-30%) from 2012

Net Income

-$181,959

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $41,405Liabilities 2011: $78,503Net Assets 2011: -$37,0982011Assets 2012: $201,662Liabilities 2012: $0Net Assets 2012: $201,6622012Assets 2013: $56,976Liabilities 2013: $37,273Net Assets 2013: $19,7032013Assets 2014: $107,514Liabilities 2014: $52,431Net Assets 2014: $55,0832014Assets 2015: $87,067Liabilities 2015: $11,065Net Assets 2015: $76,0022015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016Assets 2017: $1,047,160Liabilities 2017: $0Net Assets 2017: $1,047,1602017Assets 2018: $203,407Liabilities 2018: $0Net Assets 2018: $203,4072018Assets 2019: $92,441Liabilities 2019: $0Net Assets 2019: $92,4412019Assets 2020: $83,287Liabilities 2020: $0Net Assets 2020: $83,2872020Assets 2021: $121,065Liabilities 2021: $0Net Assets 2021: $121,0652021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022

Highlighted filing

2013

Assets$56,976
Liabilities$37,273
Net Assets$19,703

Operations Trend

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

$1.5M$1.0M$500K$0-$500K-$1.0MExpenses 2011: $529,1522011Expenses 2012: $682,2142012Revenue 2013: $297,246Expenses 2013: $479,205Net Income 2013: -$181,9592013Revenue 2014: $354,062Expenses 2014: $318,682Net Income 2014: $35,3802014Revenue 2015: $102,272Expenses 2015: $131,829Net Income 2015: -$29,5572015Revenue 2016: $76,401Expenses 2016: $78,613Net Income 2016: -$2,2122016Revenue 2017: $1,084,535Expenses 2017: $101,899Net Income 2017: $982,6362017Revenue 2018: $157,205Expenses 2018: $1,000,958Net Income 2018: -$843,7532018Revenue 2019: $319,636Expenses 2019: $436,107Net Income 2019: -$116,4712019Revenue 2020: $142,134Expenses 2020: $134,467Net Income 2020: $7,6672020Revenue 2021: $145,243Expenses 2021: $124,413Net Income 2021: $20,8302021Revenue 2022: $210Expenses 2022: $121,275Net Income 2022: -$121,0652022

Highlighted filing

2013

Revenue$297,246
Expenses$479,205
Net Income-$181,959
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 13, 2014
Return Version
2013v3.0
Gross Receipts
$301,278
Mission and Program Overview

Mission

The corporation shall provide and promote interest in sports and recreation, including but not limited to baseball, softball, soccer and recreational fields, by providing athletic fields for the community to use for practice and to hold various sports and recreational events.

Develop a community complex that provides a state-of-the-art outdoor activity center in sartell, mn.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$0$56,182▲ $56,182
Rtn Earn Endowment Incm Other Fnds$201,662$19,703▼ $181,959
Cash and Non-Interest-Bearing Accounts$201,662$794▼ $200,868
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$201,662$56,976▼ $144,686
Liabilities
Mortgage Notes Payable Secured by Investment Property-$37,273-
Total Liabilities$0$37,273▲ $37,273
Net Assets / Fund Balance
Total Net Assets Fund Balance$201,662$19,703▼ $181,959
Total Liabilities and Net Assets / Fund Balance$201,662$56,976▼ $144,686

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$56,182$6,742$62,924
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gordon MeyerPresident, Treasurer
Paul HansonBoard Member
Gregory NeeserSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Miller BuildersDevelopment Management-$387,354
Revenue and Support

Revenue Composition

Contributions and Grants
$265,602
Program Service Revenue
$4,176
Investment Income
$124
Other Revenue
$27,344
All Other Contributions
$157,602
Change in Net Assets
$-181,959
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$479,205
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$387,354--$387,354
Fees for Services Other$55,791--$55,791
Depreciation Depletion$6,742--$6,742
Other Expenses$3,136--$3,136
Occupancy$2,375--$2,375
Insurance-$2,087-$2,087
Interest-$1,219-$1,219
Fees for Services Accounting-$800-$800
Total Functional Expenses$475,099$4,106$0$479,205
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$17,479
Fundraising Direct Expenses$4,032
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$12,530$12,530$1,320$11,210
Total Events$12,530$12,530$1,320$11,210
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 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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The organization reviews the form 990 at its scheduled board meeting and approves the form 990 prior to filing.

Form 990, Part VI, Section B, Line 12C

Any director, principal officer, or a member of a committee with governing board delegated powers, who has a direct or indirect financial intrerest, is an interested person. If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

EIN
27-3379706
Phone
3202535755

Signing Officer

Name
Gordon Meyer
Title
President
Phone
3202535755
Signed
2014-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gordon Meyer
Formed
2010
Legal Domicile
Mn
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
50

Preparer

Preparer
Kristin L Schmidt
Phone
3202035500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Architecture fees: program service expenses 8,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,000. Land excavation: program service expenses 13,143. Management and general expenses 0. Fundraising expenses 0. Total expenses 13,143. Greenskeeper costs: program service expenses 33,448. Management and general expenses 0. Fundraising expenses 0. Total expenses 33,448. All other: program service expenses 1,200. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,200.

Raw XML Appendix355 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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IRS990/MissionDesc0THE CORPORATION SHALL PROVIDE AND PROMOTE INTEREST IN SPORTS AND RECREATION, INCLUDING BUT NOT LIMITED TO BASEBALL, SOFTBALL, SOCCER AND RECREATIONAL FIELDS, BY PROVIDING ATHLETIC FIELDS FOR THE COMMUNITY TO USE FOR PRACTICE AND TO HOLD VARIOUS SPORTS AND RECREATIONAL EVENTS.
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION REVIEWS THE FORM 990 AT ITS SCHEDULED BOARD MEETING AND APPROVES THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANY DIRECTOR, PRINCIPAL OFFICER, OR A MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, WHO HAS A DIRECT OR INDIRECT FINANCIAL INTREREST, IS AN INTERESTED PERSON. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ARCHITECTURE FEES: PROGRAM SERVICE EXPENSES 8,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,000. LAND EXCAVATION: PROGRAM SERVICE EXPENSES 13,143. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,143. GREENSKEEPER COSTS: PROGRAM SERVICE EXPENSES 33,448. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,448. ALL OTHER: PROGRAM SERVICE EXPENSES 1,200. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,200.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0201662
IRS990/TotalAssetsEOYAmt056976
IRS990/TotalAssetsGrp/BOYAmt0201662
IRS990/TotalAssetsGrp/EOYAmt056976
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0265602
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04106
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0475099
IRS990/TotalFunctionalExpensesGrp/TotalAmt0479205
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt037273
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt037273
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0201662
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt019703
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0475099
IRS990/TotalProgramServiceRevenueAmt04176
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt027468
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04176
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0297246
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0201662
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt056976
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10708 8TH STREET NORTH
IRS990/USAddress/City0SARTELL
IRS990/USAddress/State0MN
IRS990/USAddress/ZIPCode056377
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.PINECONEPARKSARTELL.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GORDON MEYER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03202535755
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine10PINECONE CENTRAL PARK ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0PINE
ReturnHeader/Filer/EIN0273379706
ReturnHeader/Filer/PhoneNum03202535755
ReturnHeader/Filer/USAddress/AddressLine10708 8TH STREET NORTH
ReturnHeader/Filer/USAddress/City0SARTELL
ReturnHeader/Filer/USAddress/State0MN
ReturnHeader/Filer/USAddress/ZIPCode056377
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10818 SECOND ST SO SUITE 320
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0WAITE PARK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode056387
ReturnHeader/PreparerPersonGrp/PhoneNum03202035500
ReturnHeader/PreparerPersonGrp/PreparationDt02014-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KRISTIN L SCHMIDT
ReturnHeader/ReturnTs02014-05-14T11:12:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$0.00$0.12$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.00$0.12$0.15$0.12$0.02
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.00$0.08$0.14$0.13$0.01
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.00$0.09$0.32$0.44$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.00$0.20$0.16$1.00$0.84
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.00$1.05$1.08$0.10$0.98
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$0.08$0.08$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.09$0.01$0.08$0.10$0.13$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.11$0.05$0.06$0.35$0.32$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.06$0.04$0.02$0.30$0.48$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.00$0.20$0.68
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.08$0.04$0.53