Civic Intelligence

Portman Recreation Association

EIN 41-1299826 • 501(c)3 • Duluth, MN

Profile

Provide opportunity for local youth to learn and play organized hockey.

PO Box 3502Duluth, MN 55803

www.portmanhockey.com

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

34th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

32nd percentile

-4.0%

Higher net margin than 32% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

31st percentile

-3.4%

Faster asset growth than 31% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

14th percentile

-24%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$81,245

Down $2,827 (-3.4%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$81,245

Down $2,827 (-3.4%) from 2024

Revenue

Down

$71,284

Down $22,647 (-24%) from 2024

Expenses

Down

$74,111

Down $17,636 (-19%) from 2024

Net Income

Down

-$2,827

Down $5,011 (-229%) from 2024

Trend Graphs

Balance Sheet Trend

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

$100K$50K$0-$50KAssets 2014: $2,040Liabilities 2014: $3,514Net Assets 2014: -$1,4742014Assets 2015: $2,021Liabilities 2015: $0Net Assets 2015: $2,0212015Assets 2016: $16,513Liabilities 2016: $0Net Assets 2016: $16,5132016Assets 2017: $31,724Liabilities 2017: $0Net Assets 2017: $31,7242017Assets 2018: $50,016Liabilities 2018: $0Net Assets 2018: $50,0162018Assets 2019: $23,496Liabilities 2019: $0Net Assets 2019: $23,4962019Assets 2020: $28,836Liabilities 2020: $0Net Assets 2020: $28,8362020Assets 2021: $30,826Liabilities 2021: $0Net Assets 2021: $30,8262021Assets 2022: $54,103Liabilities 2022: $0Net Assets 2022: $54,1032022Assets 2023: $81,888Liabilities 2023: $0Net Assets 2023: $81,8882023Assets 2024: $84,072Liabilities 2024: $0Net Assets 2024: $84,0722024Assets 2025: $81,245Liabilities 2025: $0Net Assets 2025: $81,2452025

Highlighted filing

2025

Assets$81,245
Liabilities$0
Net Assets$81,245

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2014: $64,191Expenses 2014: $61,883Net Income 2014: $2,3082014Revenue 2015: $52,000Expenses 2015: $48,505Net Income 2015: $3,4952015Revenue 2016: $63,628Expenses 2016: $49,136Net Income 2016: $14,4922016Revenue 2017: $63,402Expenses 2017: $48,191Net Income 2017: $15,2112017Revenue 2018: $81,258Expenses 2018: $62,967Net Income 2018: $18,2912018Revenue 2019: $66,542Expenses 2019: $93,063Net Income 2019: -$26,5212019Revenue 2020: $67,357Expenses 2020: $62,017Net Income 2020: $5,3402020Revenue 2021: $46,138Expenses 2021: $44,150Net Income 2021: $1,9882021Revenue 2022: $73,448Expenses 2022: $50,172Net Income 2022: $23,2762022Revenue 2023: $138,636Expenses 2023: $94,331Net Income 2023: $44,3052023Revenue 2024: $93,931Expenses 2024: $91,747Net Income 2024: $2,1842024Revenue 2025: $71,284Expenses 2025: $74,111Net Income 2025: -$2,8272025

Highlighted filing

2025

Revenue$71,284
Expenses$74,111
Net Income-$2,827

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
May 30, 2025
Return Version
2024v5.0
Gross Receipts
$588,285
Mission and Program Overview

Mission

Provide opportunity for local youth to learn and play organized hockey.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$24,917$47,493▲ $22,576
Cash and Non-Interest-Bearing Accounts$58,513$33,109▼ $25,404
Savings and Temporary Cash Investments$642$643▲ $1
Total Assets$84,072$81,245▼ $2,827
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$84,072$81,245▼ $2,827
Total Net Assets Fund Balance$84,072$81,245▼ $2,827
Total Liabilities and Net Assets / Fund Balance$84,072$81,245▼ $2,827

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$47,493$10,795$58,288
Equipment-$885$885
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Maranda EversonGambling ManPT$17,050$17,050

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$52,108
Program Service Revenue
$11,917
Investment Income
$1
Other Revenue
$7,258
All Other Contributions
$52,108
Change in Net Assets
$-2,827
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$74,111
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
All Other Expenses$8,026$4,160-$12,186
Other Expenses$9,151--$9,151
Depreciation Depletion$4,584--$4,584
Insurance$2,718--$2,718
Office Expenses-$226-$226
Total Functional Expenses$69,725$4,386$0$74,111
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$507,319
Gaming Gross Income$507,066
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
No
Backup withholding compliance
No
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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Reviewed at board meeting before filing.

Form 990, Page 6, Part VI, Line 19

Documents available upon request.

Filing and Contact Details

Filer

Filer Name
Portman Recreation Association
EIN
41-1299826
Phone
2185253560
Address
PO BOX 3502, DULUTH, MN 55803
Doing Business As
Portman Hockey

Signing Officer

Name
Phil Olson
Title
President
Phone
2184643332
Signed
2025-05-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phil Olson
Legal Domicile
Mn
Voting Board Members
16
Independent Board Members
16
Employees
1
Volunteers
75

Preparer

Firm
Licari Larsen and Company
Address
130 W SUPERIOR ST STE 712, DULUTH, MN 55802
Preparer
Matthew S Licari
Phone
2187222226
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Ice time 4,093 0 0 propane 0 3,932 0 apparel 2,566 0 0 coaching 1,052 0 0 license 315 0 0 gifts 0 203 0 administrative 0 25 0 total 8,026 4,160 0

Form 990, Part XI, Line 9

PRIOR YEAR ADJUSTMENTS 0

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IRS990/Form990PartVIISectionAGrp/TitleTxt0GAMBLING MAN
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0243215
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt011
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt05
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt025
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt029110
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt038938
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt054919
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt069598
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt032617
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0225182
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt011
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt05
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt07
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt025
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt06947
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt06947
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98530
IRS990ScheduleA/PublicSupportPY509Pct00.98560
IRS990ScheduleA/PublicSupportTotal509Amt0468397
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt081218
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0103374
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0139340
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt098334
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt046131
IRS990ScheduleA/Total509Grp/TotalAmt0468397
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt081219
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0103375
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0146298
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt098339
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt046138
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0475369
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0885
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0885
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt047493
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt010795
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt058288
IRS990ScheduleD/TotalBookValueLandBuildingsAmt047493
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0507319
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0507066
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0507066
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-253
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0491599
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0491599
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt015720
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt015720
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0SYVANNATHIBODAUX
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 3502
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0DULUTH
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd055803
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED AT BOARD MEETING BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ICE TIME 4,093 0 0 PROPANE 0 3,932 0 APPAREL 2,566 0 0 COACHING 1,052 0 0 LICENSE 315 0 0 GIFTS 0 203 0 ADMINISTRATIVE 0 25 0 TOTAL 8,026 4,160 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRIOR YEAR ADJUSTMENTS 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt084072
IRS990/TotalAssetsEOYAmt081245
IRS990/TotalAssetsGrp/BOYAmt084072
IRS990/TotalAssetsGrp/EOYAmt081245
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt052108
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04386
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt069725
IRS990/TotalFunctionalExpensesGrp/TotalAmt074111
IRS990/TotalGrossUBIAmt0-253
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00

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