Civic Intelligence

The Optimist Club of St Cloud

990 • Fiscal year 2021 • EIN 41-1538896

Oct 01, 2020 to Sep 30, 2021 • Filed on Feb 14, 2022

Organization ProfileSTCLOUDOPTIMISTS.ORG
PO Box 942St Cloud, MN 56302-0942

(320) 223-2337

Siviq Scores

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

Liabilities / Assets

44th percentile

0.05x

Higher debt load relative to assets than 44% of similar nonprofits.

2021 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

30th percentile

0.03x

Higher debt load relative to revenue than 30% of similar nonprofits.

2021 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2021

Net Margin

64th percentile

23%

Higher net margin than 64% of similar nonprofits.

2021 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

54th percentile

$42,586

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 21.8% of source-year revenue.

2021 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2021

Asset Growth

93rd percentile

83%

Faster asset growth than 93% of similar nonprofits.

2021 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

83rd percentile

56%

Faster revenue growth than 83% of similar nonprofits.

2021 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets44th percentile

Assets

Up

$103,483

Up $46,924 (+83%) from 2020

Net Assets

Up

$98,048

Up $45,426 (+86%) from 2020

Liabilities

Up

$5,435

Up $1,498 (+38%) from 2020

Revenue And Expenses
Liabilities / Revenue30th percentileNet Margin64th percentile

Revenue

Up

$195,443

Up $69,875 (+56%) from 2020

Expenses

Up

$150,017

Up $25,818 (+21%) from 2020

Net Income

Up

$45,426

Up $44,057 (+3218%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth93rd percentile

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

$150K$100K$50K$0Assets 2010: $43,389Liabilities 2010: $19,291Net Assets 2010: $24,0982010Assets 2011: $39,021Liabilities 2011: $13,889Net Assets 2011: $25,1322011Assets 2012: $39,004Liabilities 2012: $9,918Net Assets 2012: $29,0862012Assets 2013: $37,860Liabilities 2013: $8,623Net Assets 2013: $29,2372013Assets 2014: $41,318Liabilities 2014: $8,912Net Assets 2014: $32,4062014Assets 2015: $30,397Liabilities 2015: $0Net Assets 2015: $30,3972015Assets 2016: $32,957Liabilities 2016: $0Net Assets 2016: $32,9572016Assets 2017: $30,117Liabilities 2017: $0Net Assets 2017: $30,1172017Assets 2018: $33,927Liabilities 2018: $1,459Net Assets 2018: $32,4682018Assets 2019: $51,663Liabilities 2019: $410Net Assets 2019: $51,2532019Assets 2020: $56,559Liabilities 2020: $3,937Net Assets 2020: $52,6222020Assets 2021: $103,483Liabilities 2021: $5,435Net Assets 2021: $98,0482021Assets 2022: $106,686Liabilities 2022: $6,173Net Assets 2022: $100,5132022Assets 2023: $110,771Liabilities 2023: $9,134Net Assets 2023: $101,6372023Assets 2025: $106,603Liabilities 2025: $1,813Net Assets 2025: $104,7902025

Highlighted filing

2021

Assets$103,483
Liabilities$5,435
Net Assets$98,048
Open 2021 Filing

Operations Trend

Revenue Growth83rd percentile

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

$300K$200K$100K$0-$100KExpenses 2010: $96,3352010Revenue 2011: $169,651Expenses 2011: $168,617Net Income 2011: $1,0342011Expenses 2012: $135,2982012Revenue 2013: $10,213Expenses 2013: $10,062Net Income 2013: $1512013Revenue 2014: $121,315Expenses 2014: $118,146Net Income 2014: $3,1692014Revenue 2015: $80,973Expenses 2015: $82,982Net Income 2015: -$2,0092015Revenue 2016: $77,649Expenses 2016: $75,089Net Income 2016: $2,5602016Revenue 2017: $19,286Expenses 2017: $22,126Net Income 2017: -$2,8402017Revenue 2018: $121,801Expenses 2018: $119,450Net Income 2018: $2,3512018Revenue 2019: $92,870Expenses 2019: $74,085Net Income 2019: $18,7852019Revenue 2020: $125,568Expenses 2020: $124,199Net Income 2020: $1,3692020Revenue 2021: $195,443Expenses 2021: $150,017Net Income 2021: $45,4262021Revenue 2022: $179,738Expenses 2022: $177,273Net Income 2022: $2,4652022Revenue 2023: $164,714Expenses 2023: $163,590Net Income 2023: $1,1242023Revenue 2025: $250,620Expenses 2025: $248,724Net Income 2025: $1,8962025

Highlighted filing

2021

Revenue$195,443
Expenses$150,017
Net Income$45,426
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Feb 14, 2022
Return Version
2020v4.2
Gross Receipts
$6,427,501
Mission and Program Overview

Mission

The purpose of the st cloud optimist club is to develop optimism as a philosophy of life; to promote an active interest in good government and civic affairs; to inspire respect for the law; to promote patriotism and work for international accord and friendship among all people; to aid and encourage the development of youth, in the belief that giving of one's self in service to others will advance the well-being of humankind, community life and the world.

To support youth and youth programs around the st. Cloud area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$52,622$98,048▲ $45,426
Cash and Non-Interest-Bearing Accounts$49,449$57,222▲ $7,773
Savings and Temporary Cash Investments$5,044$45,050▲ $40,006
Inventories for Sale or Use$2,066$1,211▼ $855
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$56,559$103,483▲ $46,924
Liabilities
Deferred Revenue$3,409$4,287▲ $878
Other Liabilities$528$1,148▲ $620
Total Liabilities$3,937$5,435▲ $1,498
Net Assets / Fund Balance
Total Net Assets Fund Balance$52,622$98,048▲ $45,426
Total Liabilities and Net Assets / Fund Balance$56,559$103,483▲ $46,924
Compensation and Service Providers
Top Officer Pay54th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Mark EmersonGambling ManagerPT$42,586$42,586
Renee DingmannBoard Member-$3,165$3,165
Jim GasperlinBoard Member-$1,530$1,530

Board Members and Trustees

NameTitle
Makayla WijeratnePast President
Don BergerPresident
Denny SmithPresident-elect
Andy GasperlinBoard Member
Brady DegagneBoard Member
Buddy KingBoard Member
Dale WahnschaffeBoard Member
Jackie WalzBoard Member
Marge BatesBoard Member
Tom SeamansLt Gov
Caroline LinzSecretary
Jacki TemplinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,920
Program Service Revenue
$0
Investment Income
$38
Other Revenue
$187,485
All Other Contributions
$1,250
Change in Net Assets
$45,426
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$141,708
Other Expenses$8,309
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$139,289--$139,289
Grants to Domestic Individuals$2,419--$2,419
Office Expenses$712--$712
Conferences and Meetings$674--$674
Other Expenses$449--$449
Total Functional Expenses$150,017$0$0$150,017
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
St Cloud Area School District 742Waite Park, MN-Park Project, Park Equipment$17,972
St Cloud Rotary Foundation IncSt Cloud, MN501(c)(3)General Support$10,000
CommunitygivingSt Cloud, MN501(c)(3)Charitable Purposes$6,400
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$6,393,380
Gaming Direct Expenses$6,230,719
Fundraising Gross Income$3,163
Fundraising Direct Expenses$1,339
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prizes Payable$1,148
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Andy gasperlin and jim gasperlin have a family relationship.”

Form 990, Part VI, Section A, Line 6

“All people involved in the organization are considered members.”

Form 990, Part VI, Section A, Line 7A

“All members have the voting authority to elect the members of the board of directors.”

Form 990, Part VI, Section A, Line 7B

“All members have voting authority and can vote on all items that are brought before the board of directors.”

Form 990, Part VI, Section B, Line 11B

“A copy of the 990 is reviewed by the president, treasurer, and gambling manager, then presented to the board of directors for approval prior to submission to the irs.”

Form 990, Part VI, Section B, Line 12C

“The organization annually monitors compliance with the conflict of interest policy. Any interim changes in the duties or relationships of any officer, director or employee are reviewed to ensure compliance with the conflict of interest policy.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
The Optimist Club of St Cloud
EIN
41-1538896
Phone
3202232337
Address
PO BOX 942, ST CLOUD, MN 56302-0942

Signing Officer

Name
Mark Emerson
Title
Gambling Manager
Phone
3202232337
Signed
2022-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Emerson
Formed
1986
Legal Domicile
Mn
Voting Board Members
14
Independent Board Members
12
Employees
21
Volunteers
36

Preparer

Firm
Miller Welle Heiser & Co Ltd
Address
4170 THIELMAN LANE PO BOX 159, ST CLOUD, MN 56302-0159
Preparer
Eric J Schlangen CPA
Phone
3202539505
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The organization is subject to the accounting standard on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more-likely-than-not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. Management evaluated the tax positions for the organization and concluded that the organization had taken no uncertain income tax positions that require adjustments to the financial statements to comply with the provisions of this guidance.”

Raw XML AppendixShowing 400 of 465 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.

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IRS990/MissionDesc0THE PURPOSE OF THE ST CLOUD OPTIMIST CLUB IS TO DEVELOP OPTIMISM AS A PHILOSOPHY OF LIFE; TO PROMOTE AN ACTIVE INTEREST IN GOOD GOVERNMENT AND CIVIC AFFAIRS; TO INSPIRE RESPECT FOR THE LAW; TO PROMOTE PATRIOTISM AND WORK FOR INTERNATIONAL ACCORD AND FRIENDSHIP AMONG ALL PEOPLE; TO AID AND ENCOURAGE THE DEVELOPMENT OF YOUTH, IN THE BELIEF THAT GIVING OF ONE'S SELF IN SERVICE TO OTHERS WILL ADVANCE THE WELL-BEING OF HUMANKIND, COMMUNITY LIFE AND THE WORLD.
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IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0162661
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt0162661
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ProgramServicesAmt0712
IRS990/OfficeExpensesGrp/TotalAmt0712
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0DUES
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/ProgramServicesAmt06474
IRS990/OtherExpensesGrp/ProgramServicesAmt1449
IRS990/OtherExpensesGrp/TotalAmt06474
IRS990/OtherExpensesGrp/TotalAmt1449
IRS990/OtherLiabilitiesGrp/BOYAmt0528
IRS990/OtherLiabilitiesGrp/EOYAmt01148
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0PPP LOAN FORGIVENESS
IRS990/OtherRevenueMiscGrp/ExclusionAmt023000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt023000
IRS990/OtherRevenueTotalAmt023000
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MARK EMERSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt06255
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0116990
IRS990/PYInvestmentIncomeAmt028
IRS990/PYOtherExpensesAmt07209
IRS990/PYOtherRevenueAmt0119285
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt01369
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0124199
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0125568
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt045426
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt052622
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt098048
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05044
IRS990/SavingsAndTempCashInvstGrp/EOYAmt045050
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01148
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PRIZES PAYABLE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS SUBJECT TO THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED THE TAX POSITIONS FOR THE ORGANIZATION AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN INCOME TAX POSITIONS THAT REQUIRE ADJUSTMENTS TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt01148
IRS990ScheduleG/CharitableDistributionRqrInd01
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt0316393
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0425
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt05329466
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt05329891
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt06230719
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt020085
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt06373295
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt06393380
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0162661
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesOtherGamingAmt08883
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt08883
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt01273
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0748187
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0746914
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt0142680
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsOtherGamingAmt01078
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt0143758
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd00
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerCompensationAmt053679
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0MARK EMERSON
IRS990ScheduleG/GamingManagerServicesProvTxt0GENERAL MANAGEMENT
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/IndividualWithBooksNm0MARK EMERSON
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0134 9TH AVE SE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0ST JOSEPH
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056374
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt06400
IRS990ScheduleI/RecipientTable/CashGrantAmt110000
IRS990ScheduleI/RecipientTable/CashGrantAmt217972
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0CHARITABLE PURPOSES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2PARK PROJECT, PARK EQUIPMENT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0COMMUNITYGIVING
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1ST CLOUD ROTARY FOUNDATION INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2ST CLOUD AREA SCHOOL DISTRICT 742
IRS990ScheduleI/RecipientTable/RecipientEIN0363412544
IRS990ScheduleI/RecipientTable/RecipientEIN1363396376
IRS990ScheduleI/RecipientTable/RecipientEIN2416003926
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0101 7TH AVENUE S SUITE 100
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1PO BOX 713
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt21201 SOUTH 2ND STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0ST CLOUD
IRS990ScheduleI/RecipientTable/USAddress/CityNm1ST CLOUD
IRS990ScheduleI/RecipientTable/USAddress/CityNm2WAITE PARK
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1MN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2MN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd056301
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd156302
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd256387
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS APPROVE DONATIONS TO OTHER ENTITIES AND INDIVIDUALS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt02
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANDY GASPERLIN AND JIM GASPERLIN HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL PEOPLE INVOLVED IN THE ORGANIZATION ARE CONSIDERED MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MEMBERS HAVE THE VOTING AUTHORITY TO ELECT THE MEMBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL MEMBERS HAVE VOTING AUTHORITY AND CAN VOTE ON ALL ITEMS THAT ARE BROUGHT BEFORE THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A COPY OF THE 990 IS REVIEWED BY THE PRESIDENT, TREASURER, AND GAMBLING MANAGER, THEN PRESENTED TO THE BOARD OF DIRECTORS FOR APPROVAL PRIOR TO SUBMISSION TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION ANNUALLY MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. ANY INTERIM CHANGES IN THE DUTIES OR RELATIONSHIPS OF ANY OFFICER, DIRECTOR OR EMPLOYEE ARE REVIEWED TO ENSURE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt056559
IRS990/TotalAssetsEOYAmt0103483
IRS990/TotalAssetsGrp/BOYAmt056559
IRS990/TotalAssetsGrp/EOYAmt0103483
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt07920
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$103,483
Liabilities
$5,435
Net assets
$98,048
Revenue
$195,443
Expenses
$150,017
Net income
$45,426
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.02$1.05$2.51$2.49$0.02
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.09$1.02$1.65$1.64$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.06$1.01$1.80$1.77$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.03$0.05$0.98$1.95$1.50$0.45
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.04$0.53$1.26$1.24$0.01
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.00$0.51$0.93$0.74$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.34$0.01$0.32$1.22$1.19$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.00$0.30$0.19$0.22$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$0.78$0.75$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$0.81$0.83$0.02
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.09$0.32$1.21$1.18$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.09$0.29$0.10$0.10$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.10$0.29$1.35
2011Summary only. Only limited summary data is available for this year.$0.39$0.14$0.25$1.70$1.69$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.19$0.24$0.96