Civic Intelligence

Prairie Woods Environmental Learning Center

990 • Fiscal year 2023 • EIN 41-1366265

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 13, 2024

12718 10th St NESpicer, MN 56288

(320) 354-5894

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.08x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

70th percentile

0.26x

Higher debt load relative to revenue than 70% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

66th percentile

13%

Higher net margin than 66% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

57th percentile

$76,206

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 10.5% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

85th percentile

36%

Faster asset growth than 85% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

75th percentile

31%

Faster revenue growth than 75% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$2,451,410

Up $648,031 (+36%) from 2022

Net Assets

Up

$2,259,903

Up $492,373 (+28%) from 2022

Liabilities

Up

$191,507

Up $155,658 (+434%) from 2022

Revenue

Up

$728,653

Up $174,201 (+31%) from 2022

Expenses

Up

$633,590

Up $58,056 (+10%) from 2022

Net Income

Up

$95,063

Up $116,145 (+551%) from 2022

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,212,816Liabilities 2011: $22,483Net Assets 2011: $1,190,3332011Assets 2012: $1,177,586Liabilities 2012: $20,366Net Assets 2012: $1,157,2202012Assets 2013: $1,177,313Liabilities 2013: $35,771Net Assets 2013: $1,141,5422013Assets 2014: $1,181,342Liabilities 2014: $25,064Net Assets 2014: $1,156,2782014Assets 2015: $1,349,535Liabilities 2015: $29,252Net Assets 2015: $1,320,2832015Assets 2016: $1,402,674Liabilities 2016: $20,471Net Assets 2016: $1,382,2032016Assets 2017: $1,633,965Liabilities 2017: $120,033Net Assets 2017: $1,513,9322017Assets 2018: $1,645,202Liabilities 2018: $33,489Net Assets 2018: $1,611,7132018Assets 2019: $1,698,807Liabilities 2019: $31,721Net Assets 2019: $1,667,0862019Assets 2020: $1,762,703Liabilities 2020: $36,779Net Assets 2020: $1,725,9242020Assets 2021: $1,952,875Liabilities 2021: $36,385Net Assets 2021: $1,916,4902021Assets 2022: $1,803,379Liabilities 2022: $35,849Net Assets 2022: $1,767,5302022Assets 2023: $2,451,410Liabilities 2023: $191,507Net Assets 2023: $2,259,9032023Assets 2024: $2,527,022Liabilities 2024: $234,335Net Assets 2024: $2,292,6872024

Highlighted filing

2023

Assets$2,451,410
Liabilities$191,507
Net Assets$2,259,903

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $448,6402011Expenses 2012: $540,7372012Revenue 2013: $521,466Expenses 2013: $540,831Net Income 2013: -$19,3652013Revenue 2014: $510,033Expenses 2014: $530,071Net Income 2014: -$20,0382014Revenue 2015: $766,600Expenses 2015: $602,595Net Income 2015: $164,0052015Revenue 2016: $723,079Expenses 2016: $661,159Net Income 2016: $61,9202016Revenue 2017: $765,033Expenses 2017: $682,554Net Income 2017: $82,4792017Revenue 2018: $784,175Expenses 2018: $693,554Net Income 2018: $90,6212018Revenue 2019: $636,950Expenses 2019: $646,980Net Income 2019: -$10,0302019Revenue 2020: $557,562Expenses 2020: $553,528Net Income 2020: $4,0342020Revenue 2021: $601,157Expenses 2021: $444,150Net Income 2021: $157,0072021Revenue 2022: $554,452Expenses 2022: $575,534Net Income 2022: -$21,0822022Revenue 2023: $728,653Expenses 2023: $633,590Net Income 2023: $95,0632023Revenue 2024: $745,704Expenses 2024: $757,903Net Income 2024: -$12,1992024

Highlighted filing

2023

Revenue$728,653
Expenses$633,590
Net Income$95,063
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 13, 2024
Return Version
2023v5.0
Gross Receipts
$744,867
Mission and Program Overview

Mission

Learning to live well with self, others & the environment. Prairie woods enviornmental learning center, committed to providing outstanding environmental education and outdoor experiences to people of all ages. Our mission is to promote an individual and shared committment to the responsible use, management and preservation of our natural resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$923,017$1,129,422▲ $206,405
Cash and Non-Interest-Bearing Accounts$150,407$302,037▲ $151,630
Savings and Temporary Cash Investments-$89,167-
Accounts Receivable$4,478$27,119▲ $22,641
Prepaid Expenses and Deferred Charges-$3,779-
Total Assets$1,803,379$2,451,410▲ $648,031
Other Assets Total$725,477$899,886▲ $174,409
Liabilities
Deferred Revenue-$169,700-
Other Liabilities$35,574$20,084▼ $15,490
Accounts Payable and Accrued Expenses$275$1,723▲ $1,448
Total Liabilities$35,849$191,507▲ $155,658
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,634,994$1,677,469▲ $42,475
Net Assets With Donor Restrictions$132,536$582,434▲ $449,898
Total Net Assets Fund Balance$1,767,530$2,259,903▲ $492,373
Total Liabilities and Net Assets / Fund Balance$1,803,379$2,451,410▲ $648,031

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$800,178$1,016,951$1,817,129
Land$329,244-$329,244
Other Assets Org$317,452--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$550,243-▲ $32,191-$582,434
2022$656,262$600▼ $100,808-$550,243
2021$634,802-▲ $59,822-$656,252
2020$574,991$20,062▲ $75,630-$634,802
2019$496,839$24,310▲ $87,079-$574,991
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer SwensonExecutive DiFT$76,206$76,206
Mari KlebeOffice ManagPT$37,969$37,969

Board Members and Trustees

NameTitle
Scott GlupChairperson
John ClementsonVice Chair
Dale AndersonDirector
Dennis PetersonDirector
Dr Robert KaiserDirector
Roger ImdiekeDirector
Ron HalvorsonDirector
Sharon OlesonDirector
Steve LeitchDirector
Claudia ThompsonSecretary
David NesterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$559,130
Program Service Revenue
$71,950
Investment Income
$22,770
Other Revenue
$74,803
All Other Contributions
$219,152
Change in Net Assets
$95,063

Audited Revenue Reconciliation

Revenue per Audited Statements
$728,653
Total Revenue per Audited Statements
$728,653
Total Revenue per Form 990
$728,653
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$351,397
Other Expenses$169,186
Grants and Similar Amounts Paid$113,007
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$121,020$47,420-$168,440
Current Officers, Directors, Trustees, and Key Employees$88,115$26,060-$114,175
Grants to Domestic Orgs$113,007--$113,007
Occupancy$33,171$11,654-$44,825
Depreciation Depletion$31,380$11,025-$42,405
Other Employee Benefits$29,145$10,240-$39,385
Office Expenses$18,616$6,541-$25,157
Insurance$18,028$6,334-$24,362
Payroll Taxes$16,014$5,626-$21,640
Fees for Services Accounting-$8,519-$8,519
Pension Plan Contributions$5,740$2,017-$7,757
Advertising$3,220$1,132-$4,352
Other Expenses$13,503$1,500-$1,500
Total Functional Expenses$490,959$142,631$0$633,590

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$633,590
Total Expenses per Audited Statements$633,590
Total Expenses per Form 990$633,590
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$56,248
Fundraising Direct Expenses$15,024
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Evening Under T$56,248$56,248$15,024$41,224
Total Events$56,248$56,248$15,024$41,224
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Kory KlebeSpouseWagesNo$34,750
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$20,084
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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

Form 990 is reviewed by officers before filing. A copy is made available to other board members for their review.

Form 990, Page 6, Part VI, Line 12C

Conflicts of interest situations shall be disclosed immediately to the executive director.

Form 990, Page 6, Part VI, Line 15A

Determined by the use of compensation models for not-for-profit organizations of comparable market size.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon their request.

Filing and Contact Details

Filer

Filer Name
Prairie Woods Environmental
EIN
41-1366265
Phone
3203545894
Address
12718 10TH ST NE, SPICER, MN 56288

Signing Officer

Name
Jennifer Swenson
Title
Executive Director
Phone
3203545894
Signed
2024-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Glup
Formed
1992
Legal Domicile
Mn
Voting Board Members
11
Independent Board Members
11
Employees
31
Volunteers
300

Preparer

Firm
Conway Deuth & Schmiesing Pllp
Address
331 3RD ST SW STE 2, WILLMAR, MN 56201-4440
Preparer
Mitchel a Hjelle CPA
Phone
3202353311
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Learning to live well with self, others & the environment. Prairie woods enviornmental learning center, committed to providing outstanding environmental education and outdoor experiences to people of all ages. Our mission is to promote an individual and shared committment to the responsible use, management and preservation of our natural resources.

Form 990

In 2023, prairie woods environmental learning center (pwelc) served nearly 20,000 participants through its impactful environmental education programs. Our three largest programs-challenge course (cc), environmental education (ee), and youth eco solutions (yes)-are designed to foster a commitment to responsible environmental stewardship among participants of all ages, aligning directly with our mission to promote the responsible use, management, and preservation of natural resources. Through these programs, pwelc continues to fulfill its mission by educating and empowering individuals to make responsible environmental choices and contribute positively to the stewardship of our natural resources.

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

The youth eco solutions (yes) program operates in middle and high schools as an extracurricular activity, challenging students to identify and solve environmental issues within their schools and communities. In 2023, 323 yes students participated in various environmental projects and workshops, dedicating 400 volunteer hours toward impactful change. Additionally, yes coaches contributed 100 hours, and 95 community members volunteered over 170 hours to support team projects. Yes team educational outreach initiatives impacted an additional 1,145 students, fostering greater environmental awareness and action within the community. Approximately 80% of the yes program is funded through grants, with support from two significant grants-mn lccmr and mn regents ione, both operating on a reimbursement basis.

Form 990, Part XI

Prior period adjustments the beginning net assets have been adjusted as the result of an accounting error that was the result of a donation for a parcel of donated land. Net assets, beginning of year were restated to reflect in increase of 250,000 as of january 1, 2023. The beginning net assets have been adjusted as the result of an accounting error related to the recording of accrued payroll liabilities. Net assets, beginning of year were restated to relect an increase in net assets of 36,073. The beginning net assets were also restated as the result of transactions recorded for 2022 that occurred after submission of the december 31, 2022 form 990 to irs. Total amount of transactions posted resulted in in increase in net assets of 51,176. Total adjustments to beginning net assets were as follows: donated land (increase) 250,000 increase in accrued payroll (increase) 36.073 transactions posted to 2022 books after submission of form 990 to irs discovered by auditors (increase) + 51,176 -------------- total prior period adjustments 337,249 ===============

Financial Statement Notes

Schedule D, Page 3, Part X

The organization has been classified as an other-than private foundation and is tax-exempt under section 501(c)(3) of the internal revenue code. The organization is subject to a tax on income from any unrelated business. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The organization has analyzed tax positions taken for filing with the internal revenue service and all state jurisdictions where it operates. The organization believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse affect on the organization's financial condition, results of operations or cash flows. Accordingly, the organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at december 31, 2023. The organization's policy is to classify income tax related interest and penalties in interest expense and miscellaneous expenses, respectively.

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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8OFFICE MANAG
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
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IRS990/MissionDesc0LEARNING TO LIVE WELL WITH SELF, OTHERS & THE ENVIRONMENT. PRAIRIE WOODS ENVIORNMENTAL LEARNING CENTER, COMMITTED TO PROVIDING OUTSTANDING ENVIRONMENTAL EDUCATION AND OUTDOOR EXPERIENCES TO PEOPLE OF ALL AGES. OUR MISSION IS TO PROMOTE AN INDIVIDUAL AND SHARED COMMITTMENT TO THE RESPONSIBLE USE, MANAGEMENT AND PRESERVATION OF OUR NATURAL RESOURCES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE YOUTH ECO SOLUTIONS (YES) PROGRAM OPERATES IN MIDDLE AND HIGH SCHOOLS AS AN EXTRACURRICULAR ACTIVITY, CHALLENGING STUDENTS TO IDENTIFY AND SOLVE ENVIRONMENTAL ISSUES WITHIN THEIR SCHOOLS AND COMMUNITIES. IN 2023, 323 YES STUDENTS PARTICIPATED IN VARIOUS ENVIRONMENTAL PROJECTS AND WORKSHOPS, DEDICATING 400 VOLUNTEER HOURS TOWARD IMPACTFUL CHANGE. ADDITIONALLY, YES COACHES CONTRIBUTED 100 HOURS, AND 95 COMMUNITY MEMBERS VOLUNTEERED OVER 170 HOURS TO SUPPORT TEAM PROJECTS. YES TEAM EDUCATIONAL OUTREACH INITIATIVES IMPACTED AN ADDITIONAL 1,145 STUDENTS, FOSTERING GREATER ENVIRONMENTAL AWARENESS AND ACTION WITHIN THE COMMUNITY. APPROXIMATELY 80% OF THE YES PROGRAM IS FUNDED THROUGH GRANTS, WITH SUPPORT FROM TWO SIGNIFICANT GRANTS-MN LCCMR AND MN REGENTS IONE, BOTH OPERATING ON A REIMBURSEMENT BASIS.
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IRS990/ProgSrvcAccomActy2Grp/GrantAmt0113007
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IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt071950
IRS990/SavingsAndTempCashInvstGrp/EOYAmt089167
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS BEEN CLASSIFIED AS AN OTHER-THAN PRIVATE FOUNDATION AND IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS SUBJECT TO A TAX ON INCOME FROM ANY UNRELATED BUSINESS. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE ORGANIZATION BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE AFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2023. THE ORGANIZATION'S POLICY IS TO CLASSIFY INCOME TAX RELATED INTEREST AND PENALTIES IN INTEREST EXPENSE AND MISCELLANEOUS EXPENSES, RESPECTIVELY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalExpensesPerForm990Amt0633590
IRS990ScheduleD/TotalLiabilityAmt020084
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IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0728653

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.53$0.23$2.29$0.75$0.76$0.01
2023Detailed filing. Detailed filing data is available for this year.$2.45$0.19$2.26$0.73$0.63$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.80$0.04$1.77$0.55$0.58$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.95$0.04$1.92$0.60$0.44$0.16
2020Detailed filing. Detailed filing data is available for this year.$1.76$0.04$1.73$0.56$0.55$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.70$0.03$1.67$0.64$0.65$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.65$0.03$1.61$0.78$0.69$0.09
2017Summary only. Only limited summary data is available for this year.$1.63$0.12$1.51$0.77$0.68$0.08
2016Detailed filing. Detailed filing data is available for this year.$1.40$0.02$1.38$0.72$0.66$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.35$0.03$1.32$0.77$0.60$0.16
2014Detailed filing. Detailed filing data is available for this year.$1.18$0.03$1.16$0.51$0.53$0.02
2013Detailed filing. Detailed filing data is available for this year.$1.18$0.04$1.14$0.52$0.54$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.02$1.16$0.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.02$1.19$0.45