Civic Intelligence

Spectacle Lake Improvement Association Inc

EIN 41-1488703 • 501(c)4 • Cambridge, MN

Profile

Improve water quality and encourage community participation.

PO Box 29Cambridge, MN 55008

spectaclelake.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

501(c)4 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.00x

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

501(c)4 • <$500k nonprofits • Source year 2025

Net Margin

90th percentile

42%

Higher net margin than 90% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

78th percentile

15%

Faster asset growth than 78% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

86th percentile

42%

Faster revenue growth than 86% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$34,036

Up $4,549 (+15%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$34,036

Up $5,335 (+19%) from 2024

Operations
Liabilities / Revenue61st percentileNet Margin90th percentile

Revenue

Up

$12,784

Up $3,776 (+42%) from 2024

Expenses

Down

$7,449

Down $2,547 (-25%) from 2024

Net Income

Up

$5,335

Up $6,323 (+640%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth78th percentile

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

$40K$30K$20K$10K$0Assets 2016: $22,626Liabilities 2016: $02016Assets 2018: $26,808Liabilities 2018: $02018Assets 2019: $28,109Liabilities 2019: $02019Assets 2020: $29,098Liabilities 2020: $02020Assets 2021: $29,202Liabilities 2021: $02021Assets 2022: $34,009Liabilities 2022: $0Net Assets 2022: $34,0092022Assets 2023: $30,110Liabilities 2023: $0Net Assets 2023: $30,1102023Assets 2024: $29,487Liabilities 2024: $0Net Assets 2024: $28,7012024Assets 2025: $34,036Liabilities 2025: $0Net Assets 2025: $34,0362025

Highlighted filing

2025

Assets$34,036
Liabilities$0
Net Assets$34,036
Open 2025 Filing

Operations Trend

Revenue Growth86th percentile

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

$15K$10K$5.0K$0-$5.0KRevenue 2016: $6,090Expenses 2016: $3,345Net Income 2016: $2,7452016Revenue 2018: $7,289Expenses 2018: $3,107Net Income 2018: $4,1822018Revenue 2019: $6,410Expenses 2019: $5,109Net Income 2019: $1,3012019Revenue 2020: $6,799Expenses 2020: $5,810Net Income 2020: $9892020Revenue 2021: $7,111Expenses 2021: $6,977Net Income 2021: $1342021Revenue 2022: $6,720Expenses 2022: $1,913Net Income 2022: $4,8072022Revenue 2023: $5,564Expenses 2023: $9,463Net Income 2023: -$3,8992023Revenue 2024: $9,008Expenses 2024: $9,996Net Income 2024: -$9882024Revenue 2025: $12,784Expenses 2025: $7,449Net Income 2025: $5,3352025

Highlighted filing

2025

Revenue$12,784
Expenses$7,449
Net Income$5,335
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZXML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$34,036
Liabilities
$0
Net assets
$34,036
Revenue
$12,784
Expenses
$7,449
Net income
$5,335
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$34.0$0.00$34.0$12.8$7.45$5.34
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$29.5$0.00$28.7$9.01$10.00$0.99
2023Detailed filing. Detailed filing data is available for this year.$30.1$0.00$30.1$5.56$9.46$3.90
2022Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$34.0$0.00$34.0$6.72$1.91$4.81
2021Summary only. Only limited summary data is available for this year.$29.2$0.00$7.11$6.98$0.13
2020Summary only. Only limited summary data is available for this year.$29.1$0.00$6.80$5.81$0.99
2019Summary only. Only limited summary data is available for this year.$28.1$0.00$6.41$5.11$1.30
2018Summary only. Only limited summary data is available for this year.$26.8$0.00$7.29$3.11$4.18
2016Summary only. Only limited summary data is available for this year.$22.6$0.00$6.09$3.35$2.75
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Apr 26, 2023
Return Version
2022v5.0
Gross Receipts
$5,564
Mission and Program Overview

Mission

Improve water quality and encourage community participation.

Program Services

DescriptionGrantsExpenses
Aquatic invasive species control: water was tested several times and control measures were taken to control invasive weeds when needed. Boat inspections were performed at the launch on weekends and some week days.$0$8,273
SLIA keeps lakeshore owners informed and involved through social activities: annual meeting, picnic, ice cream social, boat parade and creation of map book of properties with contact information to encourage volunteerism, environmental impact, lake safety and neighborhood watch.$0$641
Members Education: ICCOLA dues, Minnesota Lakes and Rivers dues and member informational handouts, website$0$125
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amy WalberPresidentPT$0--
Jack HammerstromVice President-$0--
Janice MeierTreasurer-$0--
Karen MillerSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Spectacle Lake Improvement Association Inc
EIN
41-1488703
Address
PO Box 29, Cambridge, MN 55008

Signing Officer

Name
Janice Meier
Title
Treasurer
Phone
7636895868
Signed
2023-04-26
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 10

“Fees paid to other lake association.”

Raw XML Appendix133 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt0641
IRS990EZ/BooksInCareOfDetail/PersonNm0Janice Meier
IRS990EZ/BooksInCareOfDetail/PhoneNum07636895868
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 29
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Cambridge
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd055008
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt034009
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt030110
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt03310
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-3899
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt08273
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt034009
IRS990EZ/Form990TotalAssetsGrp/EOYAmt030110
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt0125
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt05564
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt054
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt02200
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt034009
IRS990EZ/NetAssetsOrFundBalancesEOYAmt030110
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt034009
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt030110
IRS990EZ/OccupancyRentUtltsAndMaintAmt070
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt07
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt24
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt33
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Amy Walber
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Jack Hammerstrom
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Janice Meier
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Karen Miller
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt00
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Improve water quality and encourage community participation.
IRS990EZ/PrintingPublicationsPostageAmt0354
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Aquatic invasive species control: water was tested several times and control measures were taken to control invasive weeds when needed. Boat inspections were performed at the launch on weekends and some week days.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1SLIA keeps lakeshore owners informed and involved through social activities: annual meeting, picnic, ice cream social, boat parade and creation of map book of properties with contact information to encourage volunteerism, environmental impact, lake safety and neighborhood watch.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2Members Education: ICCOLA dues, Minnesota Lakes and Rivers dues and member informational handouts, website
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt20
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt08273
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt1641
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt2125
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MN
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt09463
IRS990EZ/TotalProgramServiceExpensesAmt09039
IRS990EZ/TotalRevenueAmt05564
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0spectaclelake.org
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Fees paid to other lake association.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 10
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/LastSubmissionRqrOOBCd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd01
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Janice Meier
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum07636895868
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPECTACLE LAKE IMPROVEMENT ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0SPEC
ReturnHeader/Filer/EIN0411488703
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 29
ReturnHeader/Filer/USAddress/CityNm0Cambridge
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055008
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02023-04-26T12:20:38-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02022-04-01
ReturnHeader/TaxPeriodEndDt02023-03-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.