Civic Intelligence

Lakes Area Senior Activity Center Inc.

990 • Fiscal year 2015 • EIN 41-1360211

Jan 01, 2015 to Dec 31, 2015 • Filed on Apr 22, 2016

803 Kingwood StreetBrainerd, MN 56401

(218) 829-9345

Siviq Scores

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

Liabilities / Assets

36th percentile

0.01x

Higher debt load relative to assets than 36% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

41st percentile

0.02x

Higher debt load relative to revenue than 41% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

50th percentile

3.1%

Higher net margin than 50% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

50th percentile

1.2%

Faster asset growth than 50% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

53rd percentile

4.9%

Faster revenue growth than 53% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$854,431

Up $10,044 (+1.2%) from 2014

Net Assets

Up

$846,587

Up $12,065 (+1.4%) from 2014

Liabilities

Down

$7,844

Down $2,021 (-20%) from 2014

Revenue

Up

$389,614

Up $18,175 (+4.9%) from 2014

Expenses

Up

$377,549

Up $18,579 (+5.2%) from 2014

Net Income

Down

$12,065

Down $404 (-3.2%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $786,999Liabilities 2011: $14,788Net Assets 2011: $772,2112011Assets 2012: $818,828Liabilities 2012: $9,370Net Assets 2012: $809,4582012Assets 2013: $830,985Liabilities 2013: $8,932Net Assets 2013: $822,0532013Assets 2014: $844,387Liabilities 2014: $9,865Net Assets 2014: $834,5222014Assets 2015: $854,431Liabilities 2015: $7,844Net Assets 2015: $846,5872015Assets 2016: $997,145Liabilities 2016: $3,875Net Assets 2016: $993,2702016Assets 2017: $977,345Liabilities 2017: $5,325Net Assets 2017: $972,0202017Assets 2018: $930,529Liabilities 2018: $4,688Net Assets 2018: $925,8412018Assets 2019: $1,176,827Liabilities 2019: $7,187Net Assets 2019: $1,169,6402019Assets 2020: $1,164,025Liabilities 2020: $12,898Net Assets 2020: $1,151,1272020Assets 2022: $1,343,586Liabilities 2022: $20,143Net Assets 2022: $1,323,4432022Assets 2023: $1,327,656Liabilities 2023: $13,423Net Assets 2023: $1,314,2332023Assets 2024: $1,352,903Liabilities 2024: $10,694Net Assets 2024: $1,342,2092024

Highlighted filing

2015

Assets$854,431
Liabilities$7,844
Net Assets$846,587

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $377,959Expenses 2011: $343,295Net Income 2011: $34,6642011Expenses 2012: $349,9942012Revenue 2013: $371,218Expenses 2013: $358,623Net Income 2013: $12,5952013Revenue 2014: $371,439Expenses 2014: $358,970Net Income 2014: $12,4692014Revenue 2015: $389,614Expenses 2015: $377,549Net Income 2015: $12,0652015Revenue 2016: $538,451Expenses 2016: $391,768Net Income 2016: $146,6832016Revenue 2017: $400,471Expenses 2017: $421,721Net Income 2017: -$21,2502017Revenue 2018: $390,610Expenses 2018: $438,239Net Income 2018: -$47,6292018Revenue 2019: $694,886Expenses 2019: $451,087Net Income 2019: $243,7992019Revenue 2020: $365,564Expenses 2020: $384,077Net Income 2020: -$18,5132020Revenue 2022: $403,122Expenses 2022: $410,072Net Income 2022: -$6,9502022Revenue 2023: $380,466Expenses 2023: $389,676Net Income 2023: -$9,2102023Revenue 2024: $455,682Expenses 2024: $428,645Net Income 2024: $27,0372024

Highlighted filing

2015

Revenue$389,614
Expenses$377,549
Net Income$12,065
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Apr 22, 2016
Return Version
2015v2.1
Gross Receipts
$430,619
Mission and Program Overview

Mission

Encouraging mature adults to engage in healthy living, socialization, life long learning and community connections

To provide services and activities to improve the environment for senior citizens in the brainerd lakes area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$602,168$613,321▲ $11,153
Cash and Non-Interest-Bearing Accounts$189,311$188,380▼ $931
Savings and Temporary Cash Investments$52,908$52,730▼ $178
Total Assets$844,387$854,431▲ $10,044
Liabilities
Other Liabilities$6,578$4,783▼ $1,795
Accounts Payable and Accrued Expenses$3,287$3,061▼ $226
Total Liabilities$9,865$7,844▼ $2,021
Net Assets / Fund Balance
Unrestricted Net Assets$832,647$844,744▲ $12,097
Temporarily Rstr Net Assets$1,875$1,843▼ $32
Total Net Assets Fund Balance$834,522$846,587▲ $12,065
Total Liabilities and Net Assets / Fund Balance$844,387$854,431▲ $10,044

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$613,321$365,340$978,661
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dale ParksPresident
Paul WelchPresident
Brian LemieuxBoard Member
Bruce BuxtonBoard Member
Diane ScearcyBoard Member
George SommerfeldBoard Member
Josiah HealBoard Member
Julie VreelandBoard Member
Mary SuerBoard Member
Peter SchmitzBoard Member
Ray CharpentierBoard Member
Ruth ValeriusBoard Member
Kathy TusaSecretary
Carole PaulsonTreasurer
Sherrie ChristensenVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$119,228
Program Service Revenue
$220,091
Investment Income
$95
Other Revenue
$50,200
All Other Contributions
$25,860
Change in Net Assets
$12,065
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$175,937
Salaries, Compensation, and Employee Benefits$130,108
Total Fundraising Expense$3,678
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$77,392$41,672-$119,064
Benefits to Members$71,504--$71,504
Occupancy$60,167$6,005-$66,172
Depreciation Depletion$38,005--$38,005
Payroll Taxes$8,283$2,761-$11,044
Insurance$6,893$1,217-$8,110
Advertising$3,677-$3,678$7,355
Office Expenses$4,300$478-$4,778
Fees for Services Accounting$4,590--$4,590
Other Expenses$742--$742
All Other Expenses$669--$669
Travel$230--$230
Total Functional Expenses$321,738$52,133$3,678$377,549
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$36,366
Gaming Gross Income$36,350
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Revenue$3,903
Security Deposit$880
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7B

VOTE ON BOARD MEMBERS

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

We have it available at the first board meeting once it is completed and it is kept on file for board members to review at any time.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Lakes Area Senior Activity Ctr Inc
EIN
41-1360211
Phone
2188299345
Address
803 KINGWOOD STREET, BRAINERD, MN 56401

Signing Officer

Name
Dale Parks
Title
President
Phone
2188299345
Signed
2016-04-22

Organization Details

Principal Officer
Dale Parks
Voting Board Members
15
Independent Board Members
15
Employees
7
Volunteers
163

Preparer

Firm
Jb Accounting Pa
Address
15229 EDGEWOOD DR STE 130, BAXTER, MN 56425
Preparer
Jill Brodmarkle
Phone
2188291524
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Many activities have volunteers, from answering the phone to providing exercise classes, computer training, serving meals and many more.

Form 990, Page 2, Part III, Line 4D

Activities for seniors and upkeep of center 12,351 volunteer hours were used for achievements.

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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/ProgramServiceRevenueGrp/ExclusionAmt419906
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt082447
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt141642
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt227000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt325218
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt419906
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ACTIVITIES FOR SENIORS AND UPKEEP OF CENTER 12,351 VOLUNTEER HOURS WERE USED FOR ACHIEVEMENTS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt075118
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt058724
IRS990/PYContributionsGrantsAmt0137125
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt091
IRS990/PYOtherExpensesAmt0170713
IRS990/PYOtherRevenueAmt046552
IRS990/PYProgramServiceRevenueAmt0187671
IRS990/PYRevenuesLessExpensesAmt012469
IRS990/PYSalariesCompEmpBnftPaidAmt0129533
IRS990/PYTotalExpensesAmt0358970
IRS990/PYTotalRevenueAmt0371439
IRS990/ReconcilationRevenueExpnssAmt012065
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt05221
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt052908
IRS990/SavingsAndTempCashInvstGrp/EOYAmt052730
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0RENTS 744,507
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0119228
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0137125
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0136992
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0149590
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0138417
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0681352
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt056258
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0220091
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0186458
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0188224
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0186127
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0183698
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0964598
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.41330
IRS990ScheduleA/PublicSupportPY170Pct00.45260
IRS990ScheduleA/PublicSupportTotal170Amt0681352
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0119228
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0137125
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0136992
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0149590
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0138417
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0681352
IRS990ScheduleA/TotalSupportAmt01648741
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt0192
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt02599
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt02791
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/OtherLandBuildingsGrp/BookValueAmt0613321
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0365340
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0978661
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03903
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1880
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED REVENUE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SECURITY DEPOSIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0613321
IRS990ScheduleD/TotalLiabilityAmt04783
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt036366
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt011168
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt025182
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt036350
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-16
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt036366
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt07155
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt029211
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0JOSIAH HEAL JR
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0803 KINGWOOD ST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0BRAINERD
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056401
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANY ACTIVITIES HAVE VOLUNTEERS, FROM ANSWERING THE PHONE TO PROVIDING EXERCISE CLASSES, COMPUTER TRAINING, SERVING MEALS AND MANY MORE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACTIVITIES FOR SENIORS AND UPKEEP OF CENTER 12,351 VOLUNTEER HOURS WERE USED FOR ACHIEVEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2VOTE ON BOARD MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WE HAVE IT AVAILABLE AT THE FIRST BOARD MEETING ONCE IT IS COMPLETED AND IT IS KEPT ON FILE FOR BOARD MEMBERS TO REVIEW AT ANY TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01875
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01843
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0844387
IRS990/TotalAssetsEOYAmt0854431
IRS990/TotalAssetsGrp/BOYAmt0844387
IRS990/TotalAssetsGrp/EOYAmt0854431
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0119228
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03678
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt052133

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.35$0.01$1.34$0.46$0.43$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.33$0.01$1.31$0.38$0.39$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.34$0.02$1.32$0.40$0.41$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.
2020Detailed filing. Detailed filing data is available for this year.$1.16$0.01$1.15$0.37$0.38$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.18$0.01$1.17$0.69$0.45$0.24
2018Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$0.39$0.44$0.05
2017Summary only. Only limited summary data is available for this year.$0.98$0.01$0.97$0.40$0.42$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.00$0.00$0.99$0.54$0.39$0.15
2015Detailed filing. Detailed filing data is available for this year.$0.85$0.01$0.85$0.39$0.38$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.84$0.01$0.83$0.37$0.36$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.83$0.01$0.82$0.37$0.36$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.01$0.81$0.35
2011Summary only. Only limited summary data is available for this year.$0.79$0.01$0.77$0.38$0.34$0.03