Civic Intelligence

Cummins Employees Recreation Association Inc

EIN 35-1089018 • 501(c)4 • Columbus, IN

View Organization Page

Profile

Ceraland park hosts a wide variety of fun-filled, quality, indoor and outdoor recreation facilities. Individuals and families alike can experience year-round enjoyment in one convenient location. Ceraland offers 345 acres of beautiful parklands, an 11-acre stocked lake, fishing, paddle boats, row boats, and canoes, 324 site campground, 2 camping cabins, picnic areas, 6 shelter houses, 2 outdoor basketball courts, shuffleboard courts, 6 horseshoe pits, 2 sandpit volleyball courts, a go-kart track, 18 hole miniature golf course, driving range, 6 tennis courts, outdoor amphitheater, playgrounds, remote control airplane strip, rifle and archery range, trap and skeet range, 3 softball diamonds and batting cage, aquatic center with large water slide and toddler play area, 30,000 square foot sports and fitness center with 2 full gymnasiums, cardio room, running/walking track, weight room, locker rooms, and much, much more.

3989 South 525 EastColumbus, IN 47203-9518

www.ceraland.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2014

Liabilities / Revenue

30th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • $1M-$5M nonprofits • Source year 2014

Net Margin

21st percentile

-6.6%

Higher net margin than 21% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

82nd percentile

$108,494

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2014

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

26th percentile

-2.7%

Faster revenue growth than 26% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $1,886,887 (-100%) from 2013

Liabilities

Down

$0

Down $1,441 (-100%) from 2013

Net Assets

Down

$0

Down $1,885,446 (-100%) from 2013

Operations
Liabilities / Revenue30th percentileNet Margin21st percentile

Revenue

Down

$1,538,439

Down $41,935 (-2.7%) from 2013

Expenses

Down

$1,639,907

Down $34,725 (-2.1%) from 2013

Net Income

Down

-$101,468

Down $7,210 (-7.6%) from 2013

Trend Graphs

Balance Sheet Trend

Asset Growth2nd percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,161,519Liabilities 2010: $13,809Net Assets 2010: $2,147,7102010Assets 2011: $1,982,197Liabilities 2011: $8,408Net Assets 2011: $1,973,7892011Assets 2012: $1,956,065Liabilities 2012: $203Net Assets 2012: $1,955,8622012Assets 2013: $1,886,887Liabilities 2013: $1,441Net Assets 2013: $1,885,4462013Assets 2014: $0Liabilities 2014: $0Net Assets 2014: $02014

Highlighted filing

2014

Assets$0
Liabilities$0
Net Assets$0
Open 2014 Filing

Operations Trend

Revenue Growth26th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,511,3162010Expenses 2011: $1,637,8722011Expenses 2012: $1,674,7932012Revenue 2013: $1,580,374Expenses 2013: $1,674,632Net Income 2013: -$94,2582013Revenue 2014: $1,538,439Expenses 2014: $1,639,907Net Income 2014: -$101,4682014

Highlighted filing

2014

Revenue$1,538,439
Expenses$1,639,907
Net Income-$101,468
Open 2014 Filing

Filings

Most recent year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$1,538,439
Expenses
$1,639,907
Net income
-$101,468
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2014Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.54$1.64$0.10
2013Detailed filing. Detailed filing data is available for this year.$1.89$0.00$1.89$1.58$1.67$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.96$0.00$1.96$1.67
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.98$0.01$1.97$1.64
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.16$0.01$2.15$1.51
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 16, 2015
Return Version
2014v5.0
Gross Receipts
$1,574,930
Mission and Program Overview

Mission

Ceraland park hosts a wide variety of fun-filled, quality, indoor and outdoor recreation facilities. Individuals and families alike can experience year-round enjoyment in one convenient location. Ceraland offers 345 acres of beautiful parklands, an 11-acre stocked lake, fishing, paddle boats, row boats, and canoes, 324 site campground, 2 camping cabins, picnic areas, 6 shelter houses, 2 outdoor basketball courts, shuffleboard courts, 6 horseshoe pits, 2 sandpit volleyball courts, a go-kart track, 18 hole miniature golf course, driving range, 6 tennis courts, outdoor amphitheater, playgrounds, remote control airplane strip, rifle and archery range, trap and skeet range, 3 softball diamonds and batting cage, aquatic center with large water slide and toddler play area, 30,000 square foot sports and fitness center with 2 full gymnasiums, cardio room, running/walking track, weight room, locker rooms, and much, much more.

To provide recreational facilities and activities, and educational and self improvement classes and programs for its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$969,789$0▼ $969,789
Land, Buildings, and Equipment, Net$889,645$0▼ $889,645
Cash and Non-Interest-Bearing Accounts$20,648$0▼ $20,648
Savings and Temporary Cash Investments$6,805$0▼ $6,805
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,886,887$0▼ $1,886,887
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$1,441$0▼ $1,441
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,441$0▼ $1,441
Net Assets / Fund Balance
Unrestricted Net Assets$1,854,446$0▼ $1,854,446
Temporarily Rstr Net Assets$31,000$0▼ $31,000
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$1,885,446$0▼ $1,885,446
Total Liabilities and Net Assets / Fund Balance$1,886,887$0▼ $1,886,887
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
James KreutzjansGeneral ManagerFT$81,336$27,158$108,494

Board Members and Trustees

NameTitle
Lorian Smith SandrockChairman
Tammy MaddixVice Chairman
Brad GlennBoard Member
Dave GelfusBoard Member
Kevin PaceBoard Member
Catina FurnishSecretary
David BentzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,506,049
Investment Income
$23,717
Other Revenue
$8,673
Change in Net Assets
$-101,468
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$970,641
Salaries, Compensation, and Employee Benefits$669,266
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$421,952$45,766-$467,718
Occupancy$221,886--$221,886
Depreciation Depletion$126,609--$126,609
Other Expenses$92,563--$92,563
Current Officers, Directors, Trustees, and Key Employees$81,336$0$0$81,336
Insurance$66,893--$66,893
Other Employee Benefits$53,729$4,887-$58,616
Fees for Services Other$17,544$36,105-$53,649
Payroll Taxes$42,749$3,888-$46,637
Advertising-$30,313-$30,313
Information Technology$13,557$16,482-$30,039
Office Expenses$718$20,390-$21,108
Pension Plan Contributions$13,712$1,247-$14,959
Fees for Services Legal-$8,560-$8,560
Fees for Services Accounting-$5,720-$5,720
Travel-$4,567-$4,567
All Other Expenses$-3,247$7,327-$4,080
Conferences and Meetings-$2,780-$2,780
Total Functional Expenses$1,451,875$188,032$0$1,639,907
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B

“Process to review form 990 the general manager of the organizaton does a detailed review of the form 990. The form 990 is also reviewed by an independent accounting firm prior to filing.”

Form 990, Part VI, Lines 12B & 12C

“Conflict of interest policy the conflict of interest policy is brought up at the first board meeting in january and each director is furnished a copy of the policy. If a conflict of interest is discovered, it is fully disclosed to the board. The member with the conflict of interest abstains from voting and discussion.”

Form 990, Part VI, Line 19

“Availability of governing documents the organization does not make its governing documents, conflict of interest policy, and financial statements available to the public.”

Filing and Contact Details

Filer

Filer Name
Cummins Employees Recreation Association Inc
EIN
35-1089018
In Care Of
% JAMES KREUTZJANS
Phone
8123775849
Address
3989 SOUTH 525 EAST, COLUMBUS, IN 47203-9518

Signing Officer

Name
James Kreutzjans
Title
General Manager
Phone
8123776400
Signed
2015-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Kreutzjans
Formed
1963
Legal Domicile
In
Voting Board Members
8
Independent Board Members
8
Employees
99
Volunteers
0

Preparer

Firm
Bkd Llp
Address
201 N Illinois Street, Indianapolis, IN 46204
Preparer
Joyce Dulworth
Phone
3173834000
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

“Transfer of assets: see schedule n regarding details of merger with cera sports corporation. Form 990, part vi, line 6 organizational membership: the organization has one class of membership who elects the governing body. Form 990, part vi, line 7a power to elect governing body: the organization's membership elects all members of the governing body.”

Form 990, Part XI, Line 9

“Other changes in net assets or fund balances transfer to cera sports corporation on 12/31/2014 $-1,800,671 other changes in net assets = $-8,908 total other changes in net assets or fund balances = $-1,809,679”

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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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IRS990/Desc0CERALAND PROVIDES RECREATIONAL FACILITIES FOR ITS MEMBERSHIP INCLUDING 345 ACRES OF BEAUTIFUL PARKLAND, BOATS, CAMPGROUND SITES, PICNIC AREAS, SHELTER HOUSES, BASKETBALL, VOLLEYBALL, TENNIS AND SHUFFLEBOARD COURTS, HOURSHOE PITS, A GO-KART TRACK, MINIATURE GOLF COURSE, AQUATIC CENTER, GYMNASIUM, BALL DIAMONDS, AND MUCH MORE.
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IRS990/MissionDesc0CERALAND PARK HOSTS A WIDE VARIETY OF FUN-FILLED, QUALITY, INDOOR AND OUTDOOR RECREATION FACILITIES. INDIVIDUALS AND FAMILIES ALIKE CAN EXPERIENCE YEAR-ROUND ENJOYMENT IN ONE CONVENIENT LOCATION. CERALAND OFFERS 345 ACRES OF BEAUTIFUL PARKLANDS, AN 11-ACRE STOCKED LAKE, FISHING, PADDLE BOATS, ROW BOATS, AND CANOES, 324 SITE CAMPGROUND, 2 CAMPING CABINS, PICNIC AREAS, 6 SHELTER HOUSES, 2 OUTDOOR BASKETBALL COURTS, SHUFFLEBOARD COURTS, 6 HORSESHOE PITS, 2 SANDPIT VOLLEYBALL COURTS, A GO-KART TRACK, 18 HOLE MINIATURE GOLF COURSE, DRIVING RANGE, 6 TENNIS COURTS, OUTDOOR AMPHITHEATER, PLAYGROUNDS, REMOTE CONTROL AIRPLANE STRIP, RIFLE AND ARCHERY RANGE, TRAP AND SKEET RANGE, 3 SOFTBALL DIAMONDS AND BATTING CAGE, AQUATIC CENTER WITH LARGE WATER SLIDE AND TODDLER PLAY AREA, 30,000 SQUARE FOOT SPORTS AND FITNESS CENTER WITH 2 FULL GYMNASIUMS, CARDIO ROOM, RUNNING/WALKING TRACK, WEIGHT ROOM, LOCKER ROOMS, AND MUCH, MUCH MORE.
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IRS990/ProgSrvcAccomActy2Grp/Desc0CERALAND PROVIDES RECREATIONAL FACILITIES FOR ITS NON MEMBER GROUPS INCLUDING 345 ACRES OF BEAUTIFUL PARKLAND, BOATS, CAMPGROUND SITES, PICNIC AREAS, SHELTER HOUSES, BASKETBALL, VOLLEYBALL, TENNIS AND SHUFFLEBOARD COURTS, HORSESHOE PITS, A GO-KART TRACK, MINATURE GOLF COURSE, AQUATIC CENTER, GYMNASIUM, BALL DIAMONDS, AND MUCH MORE.
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IRS990/ProgSrvcAccomActy3Grp/Desc0CERALAND PROVIDES ATHLETIC PROGRAMS, BOTH INDOOR AND OUTDOOR, FOR YOUTH AND ADULTS.
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1FIXED ASSETS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc2INVESTMENTS - PUBLICLY TRADED SECURITIES
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