Civic Intelligence

Roosevelt Arena Association

EIN 32-0212381 • 501(c)3 • Roosevelt, MN

Pub. 78 Eligible

Profile

To support roosevelt area programs and people in need of medical expense help.

PO Box 112Roosevelt, MN 56673

n/A

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.02x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.01x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

41st percentile

0.2%

Higher net margin than 41% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

58th percentile

$16,567

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 16.1% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

17th percentile

-14%

Faster asset growth than 17% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

91st percentile

108%

Faster revenue growth than 91% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Down

$37,713

Down $6,213 (-14%) from 2023

Liabilities

Up

$769

Up $266 (+53%) from 2023

Net Assets

Down

$36,944

Down $6,479 (-15%) from 2023

Operations
Liabilities / Revenue45th percentileNet Margin41st percentile

Revenue

Up

$102,604

Up $53,181 (+108%) from 2023

Expenses

Up

$102,348

Up $40,884 (+67%) from 2023

Net Income

Up

$256

Up $12,297 (+102%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth17th percentile

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

$80K$60K$40K$20K$0Assets 2020: $33,264Liabilities 2020: $201Net Assets 2020: $33,0632020Assets 2021: $67,388Liabilities 2021: $1,275Net Assets 2021: $66,1132021Assets 2022: $41,068Liabilities 2022: $750Net Assets 2022: $40,3182022Assets 2023: $43,926Liabilities 2023: $503Net Assets 2023: $43,4232023Assets 2024: $37,713Liabilities 2024: $769Net Assets 2024: $36,9442024

Highlighted filing

2024

Assets$37,713
Liabilities$769
Net Assets$36,944
Open 2024 Filing

Operations Trend

Revenue Growth91st percentile

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

$150K$100K$50K$0-$50KRevenue 2020: $4,547Expenses 2020: $11,600Net Income 2020: -$7,0532020Revenue 2021: $101,596Expenses 2021: $66,721Net Income 2021: $34,8752021Revenue 2022: -$25,271Expenses 2022: $524Net Income 2022: -$25,7952022Revenue 2023: $49,423Expenses 2023: $61,464Net Income 2023: -$12,0412023Revenue 2024: $102,604Expenses 2024: $102,348Net Income 2024: $2562024

Highlighted filing

2024

Revenue$102,604
Expenses$102,348
Net Income$256
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$37,713
Liabilities
$769
Net assets
$36,944
Revenue
$102,604
Expenses
$102,348
Net income
$256
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.01$0.37$1.03$1.02$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.44$0.01$0.43$0.49$0.61$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.41$0.01$0.40$0.25$0.01$0.26
2021Detailed filing. Detailed filing data is available for this year.$0.67$0.01$0.66$1.02$0.67$0.35
2020Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$0.05$0.12$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 18, 2025
Return Version
2024v5.2
Gross Receipts
$923,506
Mission and Program Overview

Mission

To support roosevelt area programs and people in need of medical expense help.

To support roosevelt area programs and people in need.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$43,423$36,944▼ $6,479
Cash and Non-Interest-Bearing Accounts$33,747$27,192▼ $6,555
Savings and Temporary Cash Investments$9,475$10,099▲ $624
Land, Buildings, and Equipment, Net$704$422▼ $282
Total Assets$43,926$37,713▼ $6,213
Liabilities
Accounts Payable and Accrued Expenses$503$769▲ $266
Total Liabilities$503$769▲ $266
Net Assets / Fund Balance
Total Net Assets Fund Balance$43,423$36,944▼ $6,479
Total Liabilities and Net Assets / Fund Balance$43,926$37,713▼ $6,213

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$422$7,751$8,173
Land$0--
Compensation and Service Providers
Top Officer Pay58th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Arlyn StewartGambling ManagerPT$16,567$16,567

Board Members and Trustees

NameTitle
Stanley DesrosierPresident
Tim FriesnerSecretary
Neil SiatsTresurer
Revenue and Support

Revenue Composition

Contributions and Grants
$935
Program Service Revenue
$0
Investment Income
$349
Other Revenue
$101,320
All Other Contributions
$935
Change in Net Assets
$256
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$66,918
Salaries, Compensation, and Employee Benefits$17,860
Other Expenses$17,570
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$52,150--$52,150
Current Officers, Directors, Trustees, and Key Employees$0$16,567$0$16,567
Grants to Domestic Orgs$14,768--$14,768
Fees for Services Accounting$0$9,070$0$9,070
Office Expenses$383$2,144$0$2,527
Travel$993$994$0$1,987
Payroll Taxes$0$1,293$0$1,293
Other Expenses$0$1,234$0$1,234
Depreciation Depletion$0$282$0$282
Insurance$0$220$0$220
Total Functional Expenses$68,956$33,392$0$102,348
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$922,222
Gaming Direct Expenses$820,902
Professional Fundraising Fees$0
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
Yes
Audit committee
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
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Roosevelt Arena Association
EIN
32-0212381
Phone
2184340685
Address
PO BOX 112, ROOSEVELT, MN 56673

Signing Officer

Name
Arlyn Stewart
Title
Gambling Manager
Phone
2184340685
Signed
2025-09-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arlyn Stewart
Formed
2004
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
4
Employees
1
Volunteers
15

Preparer

Firm
Mlt Accounting Services
Address
PO BOX 428, WARROAD, MN 56763
Preparer
Brandi Rauser
Phone
2183869465
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“The board of directors review and compares the 990 form information to the respective income and disbursements for accuracy. After reviewing the returns, an officer of the entity signs and files the returns.”

Pt VI, Line 19

“All governing documents and tax returns are available for review by the public upon request.”

Pt VIII

“Contact addrsses for officers and directors: stanley desrosier, 123 center street, roosevelt, mn 56673; tim friesner, po box 150, roosevelt, mn 56673; neil siats, 9741 24th street, roosevelt, mn 56673; arlyn stewart, po box 134, roosevelt, mn 56673.”

Pt XI

“Line 9, changes in net assets: federal ubit tax payment of $18191, mn ubit tax payment of $8471 with original filings amended returns for 2020, 2021 & 2022; previous long term liability repaid $8000; 2022 amended tax return has balance due, used overpayment of 2021 ubit for both federal and mn returns; 2023 balance paid by overpayments on previous years; 2024 irs returned overpayment balance of $7756 with interest”

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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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IRS990ScheduleG/GamingManagerPersonNm0ARLYN STEWART
IRS990ScheduleG/GamingManagerServicesProvTxt0GAMBLING MANAGER
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0NEIL SIATS
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 112
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0ROOSEVELT
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056673
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS REVIEW AND COMPARES THE 990 FORM INFORMATION TO THE RESPECTIVE INCOME AND DISBURSEMENTS FOR ACCURACY. AFTER REVIEWING THE RETURNS, AN OFFICER OF THE ENTITY SIGNS AND FILES THE RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL GOVERNING DOCUMENTS AND TAX RETURNS ARE AVAILABLE FOR REVIEW BY THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONTACT ADDRSSES FOR OFFICERS AND DIRECTORS: STANLEY DESROSIER, 123 CENTER STREET, ROOSEVELT, MN 56673; TIM FRIESNER, PO BOX 150, ROOSEVELT, MN 56673; NEIL SIATS, 9741 24TH STREET, ROOSEVELT, MN 56673; ARLYN STEWART, PO BOX 134, ROOSEVELT, MN 56673.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LINE 9, CHANGES IN NET ASSETS: FEDERAL UBIT TAX PAYMENT OF $18191, MN UBIT TAX PAYMENT OF $8471 WITH ORIGINAL FILINGS AMENDED RETURNS FOR 2020, 2021 & 2022; PREVIOUS LONG TERM LIABILITY REPAID $8000; 2022 AMENDED TAX RETURN HAS BALANCE DUE, USED OVERPAYMENT OF 2021 UBIT FOR BOTH FEDERAL AND MN RETURNS; 2023 BALANCE PAID BY OVERPAYMENTS ON PREVIOUS YEARS; 2024 IRS RETURNED OVERPAYMENT BALANCE OF $7756 WITH INTEREST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VIII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt XI
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt043926
IRS990/TotalAssetsEOYAmt037713
IRS990/TotalAssetsGrp/BOYAmt043926
IRS990/TotalAssetsGrp/EOYAmt037713
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0935
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033392
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt068956
IRS990/TotalFunctionalExpensesGrp/TotalAmt0102348
IRS990/TotalGrossUBIAmt0101320
IRS990/TotalLiabilitiesBOYAmt0503
IRS990/TotalLiabilitiesEOYAmt0769
IRS990/TotalLiabilitiesGrp/BOYAmt0503
IRS990/TotalLiabilitiesGrp/EOYAmt0769
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt043423
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt036944
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt068956
IRS990/TotalReportableCompFromOrgAmt016567
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0349
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0102604
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0101320
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt043926
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt037713
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0994
IRS990/TravelGrp/ProgramServicesAmt0993
IRS990/TravelGrp/TotalAmt01987
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 112
IRS990/USAddress/CityNm0ROOSEVELT
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056673
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ARLYN STEWART
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GAMBLING MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum02184340685
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROOSEVELT ARENA ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0ROOS
ReturnHeader/Filer/EIN0320212381
ReturnHeader/Filer/PhoneNum02184340685
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 112
ReturnHeader/Filer/USAddress/CityNm0ROOSEVELT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056673
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0455293225
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MLT ACCOUNTING SERVICES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 428
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WARROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056763
ReturnHeader/PreparerPersonGrp/PhoneNum02183869465
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRANDI RAUSER
ReturnHeader/ReturnTs02025-10-01T09:49:10-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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