Civic Intelligence

Pokegama Lake Association

EIN 41-1516320 • 501(c)3 • Pine City, MN

Profile

To promote the protection and improvement of pokegama lake. To educate local residents and students on lake ecology and preservation.

12965 Lake Line RdPine City, MN 55063

pokegamalakeassociation.com

Siviq Scores

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

Liabilities / Assets

17th percentile

0.01x

Higher debt load relative to assets than 17% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

18th percentile

0.02x

Higher debt load relative to revenue than 18% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

85th percentile

41%

Higher net margin than 85% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$2,700

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

77th percentile

17%

Faster asset growth than 77% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

82nd percentile

45%

Faster revenue growth than 82% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets17th percentile

Assets

Up

$628,457

Up $90,373 (+17%) from 2023

Liabilities

Up

$3,644

Up $1,876 (+106%) from 2023

Net Assets

Up

$624,813

Up $88,497 (+17%) from 2023

Operations
Liabilities / Revenue18th percentileNet Margin85th percentile

Revenue

Up

$218,503

Up $67,708 (+45%) from 2023

Expenses

Up

$130,006

Up $29,182 (+29%) from 2023

Net Income

Up

$88,497

Up $38,526 (+77%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth77th percentile

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

$800K$600K$400K$200K$0Assets 2011: $404,906Liabilities 2011: $1,883Net Assets 2011: $403,0232011Assets 2012: $406,328Liabilities 2012: $4,797Net Assets 2012: $401,5312012Assets 2013: $408,227Liabilities 2013: $4,698Net Assets 2013: $403,5292013Assets 2014: $399,901Liabilities 2014: $4,718Net Assets 2014: $395,1832014Assets 2015: $389,458Liabilities 2015: $3,341Net Assets 2015: $386,1172015Assets 2016: $397,036Liabilities 2016: $348Net Assets 2016: $396,6882016Assets 2017: $405,505Liabilities 2017: $3,186Net Assets 2017: $402,3192017Assets 2018: $392,578Liabilities 2018: $4,042Net Assets 2018: $388,5362018Assets 2019: $427,782Liabilities 2019: $47Net Assets 2019: $427,7822019Assets 2020: $407,245Liabilities 2020: $75Net Assets 2020: $407,1702020Assets 2021: $495,048Liabilities 2021: $89Net Assets 2021: $494,9592021Assets 2022: $488,757Liabilities 2022: $2,412Net Assets 2022: $486,3452022Assets 2023: $538,084Liabilities 2023: $1,768Net Assets 2023: $536,3162023Assets 2024: $628,457Liabilities 2024: $3,644Net Assets 2024: $624,8132024

Highlighted filing

2024

Assets$628,457
Liabilities$3,644
Net Assets$624,813
Open 2024 Filing

Operations Trend

Revenue Growth82nd percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $17,002Expenses 2011: $54,014Net Income 2011: -$37,0122011Revenue 2012: $52,227Expenses 2012: $53,719Net Income 2012: -$1,4922012Revenue 2013: $53,612Expenses 2013: $51,614Net Income 2013: $1,9982013Revenue 2014: $39,972Expenses 2014: $48,318Net Income 2014: -$8,3462014Revenue 2015: $33,046Expenses 2015: $42,112Net Income 2015: -$9,0662015Revenue 2016: $65,101Expenses 2016: $54,530Net Income 2016: $10,5712016Revenue 2017: $66,542Expenses 2017: $60,911Net Income 2017: $5,6312017Revenue 2018: $58,631Expenses 2018: $72,414Net Income 2018: -$13,7832018Revenue 2019: $84,737Expenses 2019: $45,538Net Income 2019: $39,1992019Revenue 2020: $11,068Expenses 2020: $31,633Net Income 2020: -$20,5652020Revenue 2021: $143,494Expenses 2021: $55,705Net Income 2021: $87,7892021Revenue 2022: $114,578Expenses 2022: $123,192Net Income 2022: -$8,6142022Revenue 2023: $150,795Expenses 2023: $100,824Net Income 2023: $49,9712023Revenue 2024: $218,503Expenses 2024: $130,006Net Income 2024: $88,4972024

Highlighted filing

2024

Revenue$218,503
Expenses$130,006
Net Income$88,497
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$628,457
Liabilities
$3,644
Net assets
$624,813
Revenue
$218,503
Expenses
$130,006
Net income
$88,497
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.28$0.04$6.25$2.19$1.30$0.88
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.38$0.02$5.36$1.51$1.01$0.50
2022Detailed filing. Detailed filing data is available for this year.$4.89$0.02$4.86$1.15$1.23$0.09
2021Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$4.95$0.00$4.95$1.43$0.56$0.88
2020Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$4.07$0.00$4.07$0.11$0.32$0.21
2019Summary only. Only limited summary data is available for this year.$4.28$0.00$4.28$0.85$0.46$0.39
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.93$0.04$3.89$0.59$0.72$0.14
2017Summary only. Only limited summary data is available for this year.$4.06$0.03$4.02$0.67$0.61$0.06
2016Summary only. Only limited summary data is available for this year.$3.97$0.00$3.97$0.65$0.55$0.11
2015Summary only. Only limited summary data is available for this year.$3.89$0.03$3.86$0.33$0.42$0.09
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$4.00$0.05$3.95$0.40$0.48$0.08
2013Detailed filing. Detailed filing data is available for this year.$4.08$0.05$4.04$0.54$0.52$0.02
2012Summary only. Only limited summary data is available for this year.$4.06$0.05$4.02$0.52$0.54$0.01
2011Summary only. Only limited summary data is available for this year.$4.05$0.02$4.03$0.17$0.54$0.37
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 21, 2025
Return Version
2024v5.0
Gross Receipts
$5,352,798
Mission and Program Overview

Mission

To promote the protection and improvement of pokegama lake. To educate local residents and students on lake ecology and preservation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$139,990$299,349▲ $159,359
Savings and Temporary Cash Investments$254,076$156,638▼ $97,438
Land, Buildings, and Equipment, Net$143,718$138,072▼ $5,646
Prepaid Expenses and Deferred Charges$300$34,398▲ $34,098
Total Assets$538,084$628,457▲ $90,373
Liabilities
Accounts Payable and Accrued Expenses$1,768$3,644▲ $1,876
Total Liabilities$1,768$3,644▲ $1,876
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$536,316$606,500▲ $70,184
Net Assets With Donor Restrictions-$18,313-
Total Net Assets Fund Balance$536,316$624,813▲ $88,497
Total Liabilities and Net Assets / Fund Balance$538,084$628,457▲ $90,373

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$17,998$193,170$211,168
Buildings$77,171$115,805$192,976
Leasehold Improvements$22,314$39,992$62,306
Land$20,589-$20,589
Compensation and Service Providers
Top Officer Pay23rd percentile

Employees

NameTitleBaseTotal
Roberta EichTreasurer$2,700$2,700
Kathy NielsenSecretary$2,700$2,700

Board Members and Trustees

NameTitle
Jim NielsenPresident
Marietta JacobsonPresident
Scott WastePresident
Jim HollihanDirector at
Luranne McleanDirector at
Susan KubitschekDirector at
Todd GreicarDirector at
Tom RiceDirector at
Jill JakuszVice Preside
Stacey BoltonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$84,062
Program Service Revenue
$2,072
Investment Income
$11,495
Other Revenue
$120,874
All Other Contributions
$57,825
Change in Net Assets
$88,497
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$64,555
Grants and Similar Amounts Paid$59,600
Salaries, Compensation, and Employee Benefits$5,851
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$59,600--$59,600
Depreciation Depletion$10,785--$10,785
Occupancy-$7,510-$7,510
Insurance$7,304--$7,304
Current Officers, Directors, Trustees, and Key Employees-$5,400-$5,400
Information Technology$1,899--$1,899
All Other Expenses$603$544-$1,147
Advertising-$1,045-$1,045
Other Expenses$665--$665
Payroll Taxes-$451-$451
Office Expenses-$129-$129
Fees for Services Accounting-$100-$100
Total Functional Expenses$114,827$15,179$0$130,006
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Kanabec Soil & WaterMora, MNGovSoil & Water Conserv$17,000
Tusen TackBraham, MN-Donation$15,500
Kick Cancer to the CurbMilaca, MNC3Donation$8,000
Knife Lake Sportsment Club IncMora, MN-Donation$7,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$5,232,174
Gaming Direct Expenses$5,123,334
Fundraising Gross Income$22,985
Fundraising Direct Expenses$10,961
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Corn Booth$22,985$22,985$10,961$12,024
Total Events$22,985$22,985$10,961$12,024
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
Yes
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
Yes
Conflict-of-interest policy
No
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 2

“Jim nielsen kathy nielsen president secretary husband/wife”

Form 990, Page 6, Part VI, Line 6

“The association has 145 household memberships.”

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

“Membership has an annual meeting to vote in the new members of the board of directors. All members have one vote towards each candidate”

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

“Decisions requiring membership approval are presented at the monthly membership meeting. A majority vote is required by the membership present at the monthly membership meeting.”

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

“The pla board will reviews completed 990 at a scheduled or special board meeting prior to the 990 being filed.”

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

“The pla board president and pla board serve on a volunteer basis. The board secretary and board treasurer positions receive monthly compensation which is approved by the board. In addition, the board reviews compensation for the secretary and treasurer on an annual basis.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are available and provided when the association receives a reasonable and appropriate request for such information.”

Filing and Contact Details

Filer

Filer Name
Pokegama Lake Association
EIN
41-1516320
Phone
6122097862
Address
12965 LAKE LINE RD, PINE CITY, MN 55063

Signing Officer

Name
Jim Nielsen
Title
President
Phone
3206297393
Signed
2025-10-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Nielsen
Formed
1960
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
7
Employees
13
Volunteers
50

Preparer

Firm
Mair & Associates Pllp
Address
3570 LEXINGTON AVE N STE 300, SAINT PAUL, MN 55126
Preparer
Amy M Kerr
Phone
6514821698
Raw XML AppendixShowing 400 of 543 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01768
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt03644
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROMOTE THE PROTECTION AND IMPROVEMENT OF POKEGAMA LAKE. TO EDUCATE LOCAL RESIDENTS AND STUDENTS ON LAKE ECOLOGY AND PRESERVATION.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt01045
IRS990/AdvertisingGrp/TotalAmt01045
IRS990/AllOtherContributionsAmt057825
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0544
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0603
IRS990/AllOtherExpensesGrp/TotalAmt01147
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0BOBBI EICH
IRS990/BooksInCareOfDetail/PhoneNum03206297393
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt012965 LAKE LINE RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0PINE CITY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd055063
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0139990
IRS990/CashNonInterestBearingGrp/EOYAmt0299349
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt05400
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt05400
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt084062
IRS990/CYGrantsAndSimilarPaidAmt059600
IRS990/CYInvestmentIncomeAmt011495
IRS990/CYOtherExpensesAmt064555
IRS990/CYOtherRevenueAmt0120874
IRS990/CYProgramServiceRevenueAmt02072
IRS990/CYRevenuesLessExpensesAmt088497
IRS990/CYSalariesCompEmpBnftPaidAmt05851
IRS990/CYTotalExpensesAmt0130006
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0218503
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt010785
IRS990/DepreciationDepletionGrp/TotalAmt010785
IRS990/Desc0TO PROTECT AND MAINTAIN CLEAN WATERS IN AND AROUND POKEGAMA LAKE. TO ASSIST THE DNR AND PCA FOR THE BENEFIT OF THE ENVIRONMENT. TO EDUCATE THE COMMUNITY IN LAKE ECOLOGY AND ENVIRONMENTAL PRESERVATION.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt018313
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt013
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0114827
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0100
IRS990/FeesForServicesAccountingGrp/TotalAmt0100
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt53.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt63.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/PersonNm0JIM NIELSEN
IRS990/Form990PartVIISectionAGrp/PersonNm1SCOTT WASTE
IRS990/Form990PartVIISectionAGrp/PersonNm2MARIETTA JACOBSON
IRS990/Form990PartVIISectionAGrp/PersonNm3STACEY BOLTON
IRS990/Form990PartVIISectionAGrp/PersonNm4JILL JAKUSZ
IRS990/Form990PartVIISectionAGrp/PersonNm5KATHY NIELSEN
IRS990/Form990PartVIISectionAGrp/PersonNm6ROBERTA EICH
IRS990/Form990PartVIISectionAGrp/PersonNm7SUSAN KUBITSCHEK
IRS990/Form990PartVIISectionAGrp/PersonNm8TODD GREICAR
IRS990/Form990PartVIISectionAGrp/PersonNm9LURANNE MCLEAN
IRS990/Form990PartVIISectionAGrp/PersonNm10TOM RICE
IRS990/Form990PartVIISectionAGrp/PersonNm11JIM HOLLIHAN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt52700
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt62700
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR AT
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR AT
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR AT
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR AT
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR AT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01960
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt010961
IRS990/FundraisingGrossIncomeAmt022985
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt05123334
IRS990/GamingGrossIncomeAmt05232174
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt020055
IRS990/GrantAmt059600
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt059600
IRS990/GrantsToDomesticOrgsGrp/TotalAmt059600
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt05352798
IRS990/GrossSalesOfInventoryAmt010
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt01899
IRS990/InformationTechnologyGrp/TotalAmt01899
IRS990/InsuranceGrp/ProgramServicesAmt07304
IRS990/InsuranceGrp/TotalAmt07304
IRS990/InvestmentIncomeGrp/ExclusionAmt011495
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt011495
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0348967
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0143718
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0138072
IRS990/LandBldgEquipCostOrOtherBssAmt0487039
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt06182
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROMOTE THE PROTECTION AND IMPROVEMENT OF POKEGAMA LAKE. TO EDUCATE LOCAL RESIDENTS AND STUDENTS ON LAKE ECOLOGY AND PRESERVATION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0536316
IRS990/NetAssetsOrFundBalancesEOYAmt0624813
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt012024
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt012024
IRS990/NetIncomeFromGamingGrp/ExclusionAmt046958
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0108840
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt061882
IRS990/NetIncomeOrLossGrp/ExclusionAmt010
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt010
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0536316
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0606500
IRS990/NoncashContributionsAmt05139
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt07510
IRS990/OccupancyGrp/TotalAmt07510
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0129
IRS990/OfficeExpensesGrp/TotalAmt0129
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0GROUNDS MAINTENANCE
IRS990/OtherExpensesGrp/Desc1SOCIAL ACTIVITY
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/Desc3EDUCATION
IRS990/OtherExpensesGrp/ProgramServicesAmt030529
IRS990/OtherExpensesGrp/ProgramServicesAmt12167
IRS990/OtherExpensesGrp/ProgramServicesAmt21275
IRS990/OtherExpensesGrp/ProgramServicesAmt3665
IRS990/OtherExpensesGrp/TotalAmt030529
IRS990/OtherExpensesGrp/TotalAmt12167
IRS990/OtherExpensesGrp/TotalAmt21275
IRS990/OtherExpensesGrp/TotalAmt3665
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0451
IRS990/PayrollTaxesGrp/TotalAmt0451
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0300
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt034398
IRS990/PrincipalOfficerNm0JIM NIELSEN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02072
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02072
IRS990/ProgSrvcAccomActy2Grp/Desc0GAMBLING: THE FORMS OF GAMBLING CONDUCTED BY THE ORGANIZATION DURING THE YEAR ENDED 12/31/2024, INCLUDED PAPER PULL-TABS, NON-LINKED BINGO, PADDLETICKETS, TIPBOARDS, SPORTS-THEMED TIPBOARDS, ELECTRONIC PULL-TABS, AND LINKED BINGO. REVENUE IN EXCESS OF ALLOWABLE EXPENSES GENERATED BY THE LAWFUL GAMBLING FUND WERE USED FOR LAWFUL PURPOSES AND BOARD APPROVED EXPENDITURES AS DEFINED BY MINNESOTA STATUTE. GROSS RECEIPTS FOR THE YEAR ENEDED 12/31/2024 WERE 5,232,174 TOTAL GAMING EXPENSES FOR THE YEAR ENDED 12/31/2024 WERE 5,226,734.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt022868
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt039300
IRS990/PYInvestmentIncomeAmt07940
IRS990/PYOtherExpensesAmt056124
IRS990/PYOtherRevenueAmt0119954
IRS990/PYProgramServiceRevenueAmt033
IRS990/PYRevenuesLessExpensesAmt049971
IRS990/PYSalariesCompEmpBnftPaidAmt05400
IRS990/PYTotalExpensesAmt0100824
IRS990/PYTotalRevenueAmt0150795
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt088497
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0254076
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0156638
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt084062
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt022868
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt025947
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt011570
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt08932
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0153379
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt011495
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt07940
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01413
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02658
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02410
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt025916
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02072
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt010989
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02387
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02388
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01070
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt018906
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0275661
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0219985
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0200898
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt0138544
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt071279
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0906367
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt011495
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt07940
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01413
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02658
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02410
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt025916
IRS990ScheduleA/InvestmentIncomeCYPct00.02000
IRS990ScheduleA/InvestmentIncomePYPct00.02000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt061504
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt061504
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.92500
IRS990ScheduleA/PublicSupportPY509Pct00.89390
IRS990ScheduleA/PublicSupportTotal509Amt01078652
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0361795
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0253842
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0229232
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0152502
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt081281
IRS990ScheduleA/Total509Grp/TotalAmt01078652
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0373290
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0261782
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0230645
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0216664
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt083691
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01166072
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/BuildingsGrp/BookValueAmt077171
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0115805
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0192976
IRS990ScheduleD/EquipmentGrp/BookValueAmt017998
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0193170
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0211168
IRS990ScheduleD/LandGrp/BookValueAmt020589
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt020589
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt022314
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt039992
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt062306
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0138072
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt0274340
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010961
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CORN BOOTH
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt022985
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt022985
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt022985
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt022985
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt012024
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt010961
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt010961
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0188145
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt066040
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt04122924
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt04377109
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt05123334
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0275661
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt096715
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt04859798
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt05232174
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0108840
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt014429
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0612453
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt040558
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0557466
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt0131162
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsOtherGamingAmt02610
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt0133772
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt063674
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0KIM ERICKSON
IRS990ScheduleG/GamingManagerServicesProvTxt0OVERSEES GAMBLING OPERATION
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0KIM ERICKSON
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.