Civic Intelligence

Pine Grove Fish & Game Protective Assoc

990 • Fiscal year 2023 • EIN 30-0200599

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 05, 2024

7 Geary Wolfe RoadPine Grove, PA 17963

(570) 345-3905

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Higher debt load relative to assets than 17% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

17th percentile

0.01x

Higher debt load relative to revenue than 17% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Net Margin

85th percentile

25%

Higher net margin than 85% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

84th percentile

$17,650

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Asset Growth

80th percentile

12%

Faster asset growth than 80% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

8th percentile

-19%

Faster revenue growth than 8% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$692,698

Up $72,892 (+12%) from 2022

Net Assets

Up

$691,208

Up $72,883 (+12%) from 2022

Liabilities

Up

$1,490

Up $9 (+0.6%) from 2022

Revenue

Down

$287,214

Down $68,416 (-19%) from 2022

Expenses

Up

$214,331

Up $20,010 (+10%) from 2022

Net Income

Down

$72,883

Down $88,426 (-55%) from 2022

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2016: $430,840Liabilities 2016: $1,863Net Assets 2016: $428,9772016Assets 2018: $506,776Liabilities 2018: $6,376Net Assets 2018: $500,4002018Assets 2020: $447,626Liabilities 2020: $1,330Net Assets 2020: $446,2962020Assets 2021: $458,416Liabilities 2021: $1,400Net Assets 2021: $457,0162021Assets 2022: $619,806Liabilities 2022: $1,481Net Assets 2022: $618,3252022Assets 2023: $692,698Liabilities 2023: $1,490Net Assets 2023: $691,2082023Assets 2024: $762,773Liabilities 2024: $5,017Net Assets 2024: $757,7562024

Highlighted filing

2023

Assets$692,698
Liabilities$1,490
Net Assets$691,208

Operations Trend

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

$400K$200K$0-$200KRevenue 2016: $173,760Expenses 2016: $253,140Net Income 2016: -$79,3802016Revenue 2018: $258,820Expenses 2018: $165,291Net Income 2018: $93,5292018Revenue 2020: $107,702Expenses 2020: $135,402Net Income 2020: -$27,7002020Revenue 2021: $179,138Expenses 2021: $168,418Net Income 2021: $10,7202021Revenue 2022: $355,630Expenses 2022: $194,321Net Income 2022: $161,3092022Revenue 2023: $287,214Expenses 2023: $214,331Net Income 2023: $72,8832023Revenue 2024: $291,581Expenses 2024: $225,033Net Income 2024: $66,5482024

Highlighted filing

2023

Revenue$287,214
Expenses$214,331
Net Income$72,883
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 5, 2024
Return Version
2023v5.1
Gross Receipts
$1,524,344
Mission and Program Overview

Mission

Fostering children, grandchildren on fishing & hunting, the proper use of firearms, teaching life skill in the wilderness, survival skills, clay targets, hunter safety course, use of property for local sports activities in the community. Teaching the life cycle of various types of trout. Educate and assist boy scouts, youth hunter education council, etc on stocking local streams.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$204,483$344,961▲ $140,478
Savings and Temporary Cash Investments$216,947$223,783▲ $6,836
Cash and Non-Interest-Bearing Accounts$198,375$123,954▼ $74,421
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$619,806$692,698▲ $72,892
Other Assets Total$1$0▼ $1
Liabilities
Other Liabilities$1,481$1,490▲ $9
Total Liabilities$1,481$1,490▲ $9
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$618,325$691,208▲ $72,883
Total Net Assets Fund Balance$618,325$691,208▲ $72,883
Total Liabilities and Net Assets / Fund Balance$619,806$692,698▲ $72,892

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$224,132$97,761$321,893
Equipment$20,481$141,593$162,074
Buildings$80,805$21,410$102,215
Other Land Buildings$6,499$9,449$15,948
Land$13,044-$13,044
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Elyssa EllingerTreasurerPT$17,650$17,650
Audrey AungstSecretaryPT$7,920$7,920
Gary FidlerPresident-$272$272

Board Members and Trustees

NameTitle
Leon StagerVice President
Chris HoyGovernor
John MarsGovernor
Matt FrantzGovernor
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$15,860
Investment Income
$6,911
Other Revenue
$264,443
Change in Net Assets
$72,883
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$188,489
Salaries, Compensation, and Employee Benefits$25,842
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$10,696$77,174-$87,870
Depreciation Depletion-$31,457-$31,457
Insurance-$30,683-$30,683
Current Officers, Directors, Trustees, and Key Employees-$25,842-$25,842
Office Expenses-$17,615-$17,615
Fees for Services Accounting-$7,615-$7,615
Fees for Services Other-$3,359-$3,359
Other Expenses$6,000$193-$193
Total Functional Expenses$16,696$197,635$0$214,331
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$838,060
Gaming Direct Expenses$723,983
Fundraising Gross Income$36,431
Fundraising Direct Expenses$29,308
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gun Ticket Fundraiser$36,431$36,431$193$36,238
Total Events$36,431$36,431$29,308$7,123
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$809
Payroll Liabilities$681
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

There are basically 2 types of members; social members and active members.social members enjoy the basic privileges of the facility. Active members have the ability to vote and have access to the dam and have hunting priviledges, in addition to the enjoyment of the facility.

Form 990, Part VI, Section A, Line 7A

The actions of the organization are governed by the board of directors.board members are elected to an annual term by the voting members at the annual club meeting.the organization has monthly board meetings to review financial statements and discuss operational issues with management.

Form 990, Part VI, Section A, Line 7B

The by-laws of the organization establish that certain items must be voted on by a majority of the voting members. Such items include voting on the maximum borrowing capacity of the organization and approving major construction projects.

Form 990, Part VI, Section B, Line 11B

The form 990 is prepared by a local cpa firm and reviewed and signed by an officer of the organization.

Form 990, Part VI, Section C, Line 19

All governing documents and by-laws and financial statements are available to all members upon request.

Filing and Contact Details

Filer

Filer Name
Pine Grove Fish & Game Protective Assoc
EIN
30-0200599
Phone
5703453905
Address
7 GEARY WOLFE ROAD, PINE GROVE, PA 17963

Signing Officer

Name
Elyssa Ellinger
Title
Treasurer
Signed
2024-11-05
Discuss with paid preparer
Yes

Organization Details

Formed
1923
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
16
Volunteers
50

Preparer

Firm
Heckman & Laudeman LLC
Address
PO BOX 347 400 PINEBROOK PLACE SUIT, ORWIGSBURG, PA 17961
Preparer
Krista L Serrian CPA
Phone
5703668509
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IRS990/ReconcilationRevenueExpnssAmt072883
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0216947
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0223783
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt080805
IRS990ScheduleD/BuildingsGrp/DepreciationAmt021410
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0102215
IRS990ScheduleD/EquipmentGrp/BookValueAmt020481
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0141593
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0162074
IRS990ScheduleD/LandGrp/BookValueAmt013044
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt013044
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0224132
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt097761
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0321893
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06499
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09449
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt015948
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0681
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1809
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0344961
IRS990ScheduleD/TotalLiabilityAmt01490
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt029308
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GUN TICKET FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt036431
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt036431
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt036431
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt036431
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt07123
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt029115
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt029115
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0193
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0193
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0680413
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0680413
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0723983
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0838060
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0838060
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0114077
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt043570
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt043570
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0ELYSSA ELLINGER
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0336 E GRAND AVE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0TOWER CITY
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0PA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd017980
IRS990ScheduleG/StatesWhereGamingConductedCd0PA
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE BASICALLY 2 TYPES OF MEMBERS; SOCIAL MEMBERS AND ACTIVE MEMBERS.SOCIAL MEMBERS ENJOY THE BASIC PRIVILEGES OF THE FACILITY. ACTIVE MEMBERS HAVE THE ABILITY TO VOTE AND HAVE ACCESS TO THE DAM AND HAVE HUNTING PRIVILEDGES, IN ADDITION TO THE ENJOYMENT OF THE FACILITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ACTIONS OF THE ORGANIZATION ARE GOVERNED BY THE BOARD OF DIRECTORS.BOARD MEMBERS ARE ELECTED TO AN ANNUAL TERM BY THE VOTING MEMBERS AT THE ANNUAL CLUB MEETING.THE ORGANIZATION HAS MONTHLY BOARD MEETINGS TO REVIEW FINANCIAL STATEMENTS AND DISCUSS OPERATIONAL ISSUES WITH MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BY-LAWS OF THE ORGANIZATION ESTABLISH THAT CERTAIN ITEMS MUST BE VOTED ON BY A MAJORITY OF THE VOTING MEMBERS. SUCH ITEMS INCLUDE VOTING ON THE MAXIMUM BORROWING CAPACITY OF THE ORGANIZATION AND APPROVING MAJOR CONSTRUCTION PROJECTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS PREPARED BY A LOCAL CPA FIRM AND REVIEWED AND SIGNED BY AN OFFICER OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL GOVERNING DOCUMENTS AND BY-LAWS AND FINANCIAL STATEMENTS ARE AVAILABLE TO ALL MEMBERS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0619806
IRS990/TotalAssetsEOYAmt0692698
IRS990/TotalAssetsGrp/BOYAmt0619806
IRS990/TotalAssetsGrp/EOYAmt0692698
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0197635
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt016696
IRS990/TotalFunctionalExpensesGrp/TotalAmt0214331
IRS990/TotalGrossUBIAmt06911
IRS990/TotalLiabilitiesBOYAmt01481
IRS990/TotalLiabilitiesEOYAmt01490
IRS990/TotalLiabilitiesGrp/BOYAmt01481
IRS990/TotalLiabilitiesGrp/EOYAmt01490
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0618325
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0691208
IRS990/TotalProgramServiceExpensesAmt016696
IRS990/TotalProgramServiceRevenueAmt015860
IRS990/TotalReportableCompFromOrgAmt025842
IRS990/TotalRevenueGrp/ExclusionAmt0166226
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0114077
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0287214
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt06911
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0619806
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0692698
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07 GEARY WOLFE ROAD
IRS990/USAddress/CityNm0PINE GROVE
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd017963
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ELYSSA ELLINGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PINE GROVE FISH & GAME PROTECTIVE ASSOC
ReturnHeader/Filer/BusinessNameControlTxt0PINE
ReturnHeader/Filer/EIN0300200599
ReturnHeader/Filer/PhoneNum05703453905
ReturnHeader/Filer/USAddress/AddressLine1Txt07 GEARY WOLFE ROAD

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