Civic Intelligence

Webster Sports & Recreation Associa

990 • Fiscal year 2023 • EIN 41-1602738

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 05, 2024

PO Box 36Webster, MN 55088

(952) 652-2440

Siviq Scores

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

Liabilities / Assets

58th percentile

0.04x

Higher debt load relative to assets than 58% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

57th percentile

0.04x

Higher debt load relative to revenue than 57% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2023

Net Margin

77th percentile

29%

Higher net margin than 77% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

71st percentile

$0

Higher top officer pay than 71% of similar nonprofits.

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

2023 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2023

Asset Growth

89th percentile

38%

Faster asset growth than 89% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

78th percentile

34%

Faster revenue growth than 78% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$47,148

Up $12,957 (+38%) from 2022

Net Assets

Up

$45,319

Up $11,911 (+36%) from 2022

Liabilities

Up

$1,829

Up $1,046 (+134%) from 2022

Revenue

Up

$40,656

Up $10,315 (+34%) from 2022

Expenses

Down

$28,745

Down $7,546 (-21%) from 2022

Net Income

Up

$11,911

Up $17,861 (+300%) from 2022

Historical Trend

Balance Sheet Trend

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

$60K$40K$20K$0Assets 2011: $27,060Liabilities 2011: $6Net Assets 2011: $27,0542011Assets 2012: $25,451Liabilities 2012: $585Net Assets 2012: $24,8662012Assets 2013: $17,169Liabilities 2013: $157Net Assets 2013: $17,0122013Assets 2014: $16,932Liabilities 2014: $51Net Assets 2014: $16,8812014Assets 2015: $19,374Liabilities 2015: $169Net Assets 2015: $19,2052015Assets 2016: $18,119Liabilities 2016: $83Net Assets 2016: $18,0362016Assets 2017: $21,927Liabilities 2017: $86Net Assets 2017: $21,8412017Assets 2018: $16,721Liabilities 2018: $184Net Assets 2018: $16,5372018Assets 2019: $27,530Liabilities 2019: $129Net Assets 2019: $27,4012019Assets 2020: $31,119Liabilities 2020: $0Net Assets 2020: $31,1192020Assets 2021: $39,747Liabilities 2021: $389Net Assets 2021: $39,3582021Assets 2022: $34,191Liabilities 2022: $783Net Assets 2022: $33,4082022Assets 2023: $47,148Liabilities 2023: $1,829Net Assets 2023: $45,3192023Assets 2024: $27,852Liabilities 2024: $1,187Net Assets 2024: $26,6652024

Highlighted filing

2023

Assets$47,148
Liabilities$1,829
Net Assets$45,319

Operations Trend

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

$60K$40K$20K$0-$20KRevenue 2011: $19,023Expenses 2011: $18,324Net Income 2011: $6992011Expenses 2012: $22,5872012Revenue 2013: $10,512Expenses 2013: $18,366Net Income 2013: -$7,8542013Revenue 2014: $5,474Expenses 2014: $5,605Net Income 2014: -$1312014Revenue 2015: $8,193Expenses 2015: $5,869Net Income 2015: $2,3242015Revenue 2016: $8,221Expenses 2016: $9,390Net Income 2016: -$1,1692016Revenue 2017: $12,035Expenses 2017: $8,230Net Income 2017: $3,8052017Revenue 2018: $12,049Expenses 2018: $17,353Net Income 2018: -$5,3042018Revenue 2019: $22,671Expenses 2019: $11,807Net Income 2019: $10,8642019Revenue 2020: $13,911Expenses 2020: $10,193Net Income 2020: $3,7182020Revenue 2021: $20,965Expenses 2021: $12,726Net Income 2021: $8,2392021Revenue 2022: $30,341Expenses 2022: $36,291Net Income 2022: -$5,9502022Revenue 2023: $40,656Expenses 2023: $28,745Net Income 2023: $11,9112023Revenue 2024: $6,478Expenses 2024: $25,132Net Income 2024: -$18,6542024

Highlighted filing

2023

Revenue$40,656
Expenses$28,745
Net Income$11,911
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 5, 2024
Return Version
2023v5.0
Gross Receipts
$517,823
Mission and Program Overview

Mission

Support local youth and amateur baseball in the webster community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$34,191$47,148▲ $12,957
Total Assets$34,191$47,148▲ $12,957
Liabilities
Other Liabilities-$1,273-
Accounts Payable and Accrued Expenses$783$556▼ $227
Total Liabilities$783$1,829▲ $1,046
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$33,408$45,319▲ $11,911
Total Net Assets Fund Balance$33,408$45,319▲ $11,911
Total Liabilities and Net Assets / Fund Balance$34,191$47,148▲ $12,957
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mike SandmannPresident
Ann EttlinDirector
Brady StaufferDirector
Deb SolheidDirector
Heidi ElwoodDirector
Mike ChlanDirector
Mike ProchaskaDirector
Sharon TrinkaDirector
Todd KlehnDirector
Dewy HarnackPark Board R
Mark PearsonGambling Man
Leah BissellSecretary
Teresa DerudderTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,550
Program Service Revenue
$0
Investment Income
$47
Other Revenue
$35,059
All Other Contributions
$5,550
Change in Net Assets
$11,911
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$28,745
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance$750--$750
Other Expenses$117--$117
Total Functional Expenses$28,745$0$0$28,745
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$483,754
Gaming Direct Expenses$472,367
Fundraising Gross Income$28,472
Fundraising Direct Expenses$4,800
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Concessions$14,608$14,608$2,942$11,666
Banquet$8,002$8,002$1,858$6,144
Total Events$28,472$28,472$4,800$23,672
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Linked Bingo Prize Payable$1,273
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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

After the return is finished, a copy of the return is provided to the board for review at their next board meeting or special meeting. In the event the board is unable to meet, a special committee is established to approve the return or follow up with questions.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Webster Sports & Recreation Associa
EIN
41-1602738
Phone
9526522440
Address
PO BOX 36, WEBSTER, MN 55088

Signing Officer

Name
Mike Sandmann
Title
President
Phone
9526522440
Signed
2024-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Sandmann
Formed
1987
Legal Domicile
Mn
Voting Board Members
12
Independent Board Members
6
Employees
0
Volunteers
20

Preparer

Firm
Reese Winter & Associates Ltd
Address
112 W 5TH ST, NORTHFIELD, MN 55057-2006
Preparer
Nicholas Nordstrom CPA
Phone
5076454473
Supplemental Narrative

Additional Explanations

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

OTHER

Raw XML Appendix377 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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IRS990ScheduleG/GamingManagerServicesProvTxt0AUDIT GAMES & PREPARE MONTHLY REPORTS
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0MARK PEARSON
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt04452 40TH STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0WEBSTER
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd055088
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AFTER THE RETURN IS FINISHED, A COPY OF THE RETURN IS PROVIDED TO THE BOARD FOR REVIEW AT THEIR NEXT BOARD MEETING OR SPECIAL MEETING. IN THE EVENT THE BOARD IS UNABLE TO MEET, A SPECIAL COMMITTEE IS ESTABLISHED TO APPROVE THE RETURN OR FOLLOW UP WITH QUESTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt034191
IRS990/TotalAssetsEOYAmt047148
IRS990/TotalAssetsGrp/BOYAmt034191
IRS990/TotalAssetsGrp/EOYAmt047148
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05550
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt028745
IRS990/TotalFunctionalExpensesGrp/TotalAmt028745
IRS990/TotalGrossUBIAmt011387
IRS990/TotalLiabilitiesBOYAmt0783
IRS990/TotalLiabilitiesEOYAmt01829
IRS990/TotalLiabilitiesGrp/BOYAmt0783
IRS990/TotalLiabilitiesGrp/EOYAmt01829
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt033408
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt045319
IRS990/TotalProgramServiceExpensesAmt028745
IRS990/TotalRevenueGrp/ExclusionAmt023719
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt040656
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt011387
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt034191
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt047148
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03395 FAIRBANKS AVENUE
IRS990/USAddress/CityNm0WEBSTER
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055088
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE SANDMANN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09526522440
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEBSTER SPORTS & RECREATION ASSOCIA
ReturnHeader/Filer/BusinessNameControlTxt0WEBS
ReturnHeader/Filer/EIN0411602738
ReturnHeader/Filer/PhoneNum09526522440
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 36
ReturnHeader/Filer/USAddress/CityNm0WEBSTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055088
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411226475
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0REESE WINTER & ASSOCIATES LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0112 W 5TH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NORTHFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0550572006
ReturnHeader/PreparerPersonGrp/PhoneNum05076454473
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NICHOLAS NORDSTROM CPA
ReturnHeader/ReturnTs02024-11-11T12:45:54-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.9$1.19$26.7$6.48$25.1$18.7
2023Detailed filing. Detailed filing data is available for this year.$47.1$1.83$45.3$40.7$28.7$11.9
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$34.2$0.78$33.4$30.3$36.3$5.95
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$39.7$0.39$39.4$21.0$12.7$8.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$31.1$0.00$31.1$13.9$10.2$3.72
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.5$0.13$27.4$22.7$11.8$10.9
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.7$0.18$16.5$12.0$17.4$5.30
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.9$0.09$21.8$12.0$8.23$3.81
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.1$0.08$18.0$8.22$9.39$1.17
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.4$0.17$19.2$8.19$5.87$2.32
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.9$0.05$16.9$5.47$5.61$0.13
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$17.2$0.16$17.0$10.5$18.4$7.85
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.5$0.59$24.9$22.6
2011Summary only. Only limited summary data is available for this year.$27.1$0.01$27.1$19.0$18.3$0.70
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2023 filings • 501(c)4 • $500k-$1M nonprofits