Civic Intelligence

Owatonna Wrestling Association Inc

EIN 41-1625037 • 501(c)3 • Owatonna, MN

Profile

Provide wrestling opportunities to the youth of owatonna.

802 N Elm Ave 1Owatonna, MN 55060

www.owatonnawrestling.com

Siviq Scores

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

Liabilities / Assets

71st percentile

0.25x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

66th percentile

0.20x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

83rd percentile

35%

Higher net margin than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

96th percentile

149%

Faster asset growth than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

89th percentile

80%

Faster revenue growth than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$117,096

Up $69,998 (+149%) from 2020

Liabilities

Up

$29,454

Up $17,593 (+148%) from 2020

Net Assets

Up

$87,642

Up $52,405 (+149%) from 2020

Operations
Liabilities / Revenue66th percentileNet Margin83rd percentile

Revenue

Up

$150,568

Up $67,035 (+80%) from 2020

Expenses

Up

$98,163

Up $28,655 (+41%) from 2020

Net Income

Up

$52,405

Up $38,380 (+274%) from 2020

Trend Graphs

Balance Sheet Trend

Asset Growth96th percentile

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

$150K$100K$50K$0Assets 2011: $16,718Liabilities 2011: $1,436Net Assets 2011: $15,2822011Assets 2012: $50,775Liabilities 2012: $3,612Net Assets 2012: $47,1632012Assets 2013: $22,061Liabilities 2013: $4,978Net Assets 2013: $17,0832013Assets 2014: $19,974Liabilities 2014: $3,341Net Assets 2014: $16,6332014Assets 2015: $23,776Liabilities 2015: $2,863Net Assets 2015: $20,9132015Assets 2016: $46,396Liabilities 2016: $15Net Assets 2016: $46,3812016Assets 2017: $57,436Liabilities 2017: $5,773Net Assets 2017: $51,6632017Assets 2018: $45,810Liabilities 2018: $0Net Assets 2018: $45,8102018Assets 2019: $21,262Liabilities 2019: $50Net Assets 2019: $21,2122019Assets 2020: $47,098Liabilities 2020: $11,861Net Assets 2020: $35,2372020Assets 2021: $117,096Liabilities 2021: $29,454Net Assets 2021: $87,6422021

Highlighted filing

2021

Assets$117,096
Liabilities$29,454
Net Assets$87,642
Open 2021 Filing

Operations Trend

Revenue Growth89th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2011: $28,834Expenses 2011: $22,071Net Income 2011: $6,7632011Revenue 2012: $74,143Expenses 2012: $38,650Net Income 2012: $35,4932012Revenue 2013: $110,750Expenses 2013: $140,830Net Income 2013: -$30,0802013Revenue 2014: $34,906Expenses 2014: $34,186Net Income 2014: $7202014Revenue 2015: $28,064Expenses 2015: $15,173Net Income 2015: $12,8912015Revenue 2016: $41,099Expenses 2016: $18,598Net Income 2016: $22,5012016Revenue 2017: $117,052Expenses 2017: $111,770Net Income 2017: $5,2822017Revenue 2018: $109,835Expenses 2018: $115,688Net Income 2018: -$5,8532018Revenue 2019: $118,604Expenses 2019: $143,998Net Income 2019: -$25,3942019Revenue 2020: $83,533Expenses 2020: $69,508Net Income 2020: $14,0252020Revenue 2021: $150,568Expenses 2021: $98,163Net Income 2021: $52,4052021

Highlighted filing

2021

Revenue$150,568
Expenses$98,163
Net Income$52,405
Open 2021 Filing

Filings

Most recent year

2021 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$117,096
Liabilities
$29,454
Net assets
$87,642
Revenue
$150,568
Expenses
$98,163
Net income
$52,405
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.29$0.88$1.51$0.98$0.52
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.12$0.35$0.84$0.70$0.14
2019Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$1.19$1.44$0.25
2018Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.46$1.10$1.16$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.57$0.06$0.52$1.17$1.12$0.05
2016Summary only. Only limited summary data is available for this year.$0.46$0.00$0.46$0.41$0.19$0.23
2015Summary only. Only limited summary data is available for this year.$0.24$0.03$0.21$0.28$0.15$0.13
2014Summary only. Only limited summary data is available for this year.$0.20$0.03$0.17$0.35$0.34$0.01
2013Summary only. Only limited summary data is available for this year.$0.22$0.05$0.17$1.11$1.41$0.30
2012Summary only. Only limited summary data is available for this year.$0.51$0.04$0.47$0.74$0.39$0.35
2011Summary only. Only limited summary data is available for this year.$0.17$0.01$0.15$0.29$0.22$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Feb 7, 2022
Return Version
2020v4.0
Gross Receipts
$3,938,470
Mission and Program Overview

Mission

Provide wrestling opportunities to the youth of owatonna.

See page 2, part iii, line 1

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$37,088$115,186▲ $78,098
Savings and Temporary Cash Investments$10$10→ $0
Total Assets$47,098$117,096▲ $69,998
Other Assets Total$10,000$1,900▼ $8,100
Liabilities
Accounts Payable and Accrued Expenses$-371$28,722▲ $29,093
Other Liabilities$11,650--
Deferred Revenue$582$732▲ $150
Total Liabilities$11,861$29,454▲ $17,593
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$35,237$87,642▲ $52,405
Total Net Assets Fund Balance$35,237$87,642▲ $52,405
Total Liabilities and Net Assets / Fund Balance$47,098$117,096▲ $69,998

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$15,695$15,695
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Daniel JohnsonPresident
Adam WoitallaAdvisor
Chris FrankoCommunity VP
Amanda CalhounConcessions
Tebra ThieleConcessions
Allen YuleMiddle Schoo
Jason LindquistParent Rep
Jason SchubertParent Rep
Tom NirkParent Rep
Mary WendlingPublic Relat
Sandy AaseSecretary
Ryan FischerTournament D
Chris GronliTreasurer
Chet MachtVice Preside
Brad BushoYouth Direct
Revenue and Support

Revenue Composition

Contributions and Grants
$9,838
Program Service Revenue
$22,743
Investment Income
$22
Other Revenue
$117,965
All Other Contributions
$3,838
Change in Net Assets
$52,405

Audited Revenue Reconciliation

Revenue per Audited Statements
$150,568
Revenue Not Reported on Form 990
$3,787,902
Total Revenue per Audited Statements
$3,938,470
Total Revenue per Form 990
$150,568
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$96,663
Grants and Similar Amounts Paid$1,500
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$13,670--$13,670
All Other Expenses$8,929$1,051-$9,980
Occupancy$6,000--$6,000
Insurance$3,628$232-$3,860
Other Expenses$3,589$10,419-$3,589
Grants to Domestic Orgs$1,000--$1,000
Advertising$559$36-$595
Grants to Domestic Individuals$500--$500
Travel-$342-$342
Total Functional Expenses$86,083$12,080$0$98,163

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,886,065
Expenses Not Reported on Form 990$3,787,902
Expenses per Audited Statements$98,163
Total Expenses per Form 990$98,163
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$3,877,451
Gaming Direct Expenses$3,775,243
Fundraising Gross Income$28,416
Fundraising Direct Expenses$12,659
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$28,416$28,416$12,659$15,757
Total Events$28,416$28,416$12,659$15,757
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
Audit committee
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
No
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 6

“The organization is made up of a board of directors who serve for one year.”

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

“The decisions of the governing body are subject to approval through a membership majority vote.”

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

“The board reviews and discuss the 990 at its first meeting after the return is filed with the service center.”

Form 990, Page 6, Part VI, Line 19

“No request was made in the current year.”

Filing and Contact Details

Filer

Filer Name
Owatonna Wrestling Association Inc
EIN
41-1625037
Phone
5074560753
Address
802 N ELM AVE 1, OWATONNA, MN 55060

Signing Officer

Name
Daniel Johnson
Title
President
Phone
5074560753
Signed
2022-02-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Johnson
Formed
1970
Legal Domicile
Mn
Voting Board Members
15
Independent Board Members
15
Employees
4

Preparer

Firm
Burkhardt & Burkhardt Ltd
Address
35 OAK AVE N BOX N, ANNANDALE, MN 55302-0139
Preparer
Jeffrey Burkhardt
Phone
3202741040
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Coaches and referees 13,670 0 0”

Form 990, Part IX, Line 24E

“Audio video equipment 2,122 0 0 banquet/awards 2,063 0 0 tournament fees 1,830 0 0 uniforms 795 0 0 software licensing fees 710 45 0 coaching apparel 684 0 0 supplies 625 0 0 miscellaneous 0 579 0 telephone 0 360 0 youth team tournament exp 90 0 0 federal tax 0 62 0 credit card fees 10 0 0 bank charges 0 5 0 total 8,929 1,051 0”

Form 990, Part XI, Line 9

“Special event expense netted with revenue for tax purposes 12,659 fundraising expenses netted with revenue for tax purposes 3,775,243 special event expense netted with revenue for tax purposes -12,659 fundraising expenses netted with revenue for tax purposes -3,775,243”

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

“Special event expense netted with revenue for tax purposes 12,659 fundraising expenses netted with revenue for tax purposes 3,775,243”

Schedule D, Page 4, Part XII, Line 2D

“Special event expense netted with revenue for tax purposes 12,659 fundraising expenses netted with revenue for tax purposes 3,775,243”

Schedule D, Page 4, Part XIII

“Owatonna wrestling association (owa) is organized as a minnesota nonprofit corporation and is recognized by the internal revenue service (irs) as exempt from income taxes under section 501(c)(3) of the internal revenue code. In addition, owa has been determined by the internal revenue service not to be a private foundation within the meaning of section 509(a) of the internal revenue code and qualifies for the charitable contribution deduction under section 170(b)(i)(a)(vi). Owa is annually required to file a return of organization exempt from income tax (form 990) with the irs. In addition, owa is subject to income tax on net income that is derived from business activities unrelated to its exempt purposes. Management has determined that owa is subjected to unrelated business income tax and has filed an exempt organization business income return (form 990-t) with the irs. The organization's policy is to recognize interest expense and penalties related to income tax matters within its provision for income taxes. Management of the organization believes there is appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements.”

Raw XML AppendixShowing 400 of 492 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/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4COMMUNITY VP
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IRS990/Form990PartVIISectionAGrp/TitleTxt7PARENT REP
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IRS990/Form990PartVIISectionAGrp/TitleTxt11TOURNAMENT D
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IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0232
IRS990/InsuranceGrp/ProgramServicesAmt03628
IRS990/InsuranceGrp/TotalAmt03860
IRS990/InvestmentIncomeGrp/ExclusionAmt022
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt022
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt015695
IRS990/LandBldgEquipCostOrOtherBssAmt015695
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE WRESTLING OPPORTUNITIES TO THE YOUTH OF OWATONNA.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt035237
IRS990/NetAssetsOrFundBalancesEOYAmt087642
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt015757
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt015757
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0102208
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt0102208
IRS990/NetUnrelatedBusTxblIncmAmt057005
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt035237
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt087642
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt06000
IRS990/OccupancyGrp/TotalAmt06000
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt010000
IRS990/OtherAssetsTotalGrp/EOYAmt01900
IRS990/OtherExpensesGrp/Desc0LAWFUL PURPOSE DONATIONS
IRS990/OtherExpensesGrp/Desc1PENALTIES
IRS990/OtherExpensesGrp/Desc2ATHLETE APPAREL
IRS990/OtherExpensesGrp/Desc3CAMP FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt010419
IRS990/OtherExpensesGrp/ProgramServicesAmt041800
IRS990/OtherExpensesGrp/ProgramServicesAmt16408
IRS990/OtherExpensesGrp/ProgramServicesAmt23589
IRS990/OtherExpensesGrp/TotalAmt041800
IRS990/OtherExpensesGrp/TotalAmt110419
IRS990/OtherExpensesGrp/TotalAmt26408
IRS990/OtherExpensesGrp/TotalAmt33589
IRS990/OtherLiabilitiesGrp/BOYAmt011650
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DANIEL JOHNSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900009
IRS990/ProgramServiceRevenueGrp/BusinessCd1900009
IRS990/ProgramServiceRevenueGrp/Desc0REGISTRATIONS FEES
IRS990/ProgramServiceRevenueGrp/Desc1TOURNAMENT FEES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt014233
IRS990/ProgramServiceRevenueGrp/ExclusionAmt18510
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt014233
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt18510
IRS990/ProgSrvcAccomActy2Grp/Desc0LAWFUL PURPOSE DONATIONS TO LOCAL CHARITIES
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt041800
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt032158
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt04000
IRS990/PYInvestmentIncomeAmt05
IRS990/PYOtherExpensesAmt065508
IRS990/PYOtherRevenueAmt014995
IRS990/PYProgramServiceRevenueAmt036375
IRS990/PYRevenuesLessExpensesAmt014025
IRS990/PYTotalExpensesAmt069508
IRS990/PYTotalRevenueAmt083533
IRS990/ReconcilationRevenueExpnssAmt052405
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt06000
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt022743
IRS990/SavingsAndTempCashInvstGrp/BOYAmt010
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt09838
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt032158
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt033309
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt071484
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt057366
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0204155
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt022
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt05
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt027
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt051159
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt060362
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt075836
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt045301
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt097578
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0330236
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt022
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt05
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt027
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt059408
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt016009
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt075417
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.87630
IRS990ScheduleA/PublicSupportPY509Pct00.95550
IRS990ScheduleA/PublicSupportTotal509Amt0534391
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt060997
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt092520
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0109145
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0116785
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0154944
IRS990ScheduleA/Total509Grp/TotalAmt0534391
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0120427
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt092525
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0125154
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0116785
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0154944
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0609835
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015695
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt015695
IRS990ScheduleD/ExpensesNotReportedAmt03787902
IRS990ScheduleD/ExpensesSubtotalAmt098163
IRS990ScheduleD/OtherExpensesIncludedAmt03787902
IRS990ScheduleD/OtherRevenueAmt03787902
IRS990ScheduleD/RevenueNotReportedAmt03787902
IRS990ScheduleD/RevenueSubtotalAmt0150568
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SPECIAL EVENT EXPENSE NETTED WITH REVENUE FOR TAX PURPOSES 12,659 FUNDRAISING EXPENSES NETTED WITH REVENUE FOR TAX PURPOSES 3,775,243
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SPECIAL EVENT EXPENSE NETTED WITH REVENUE FOR TAX PURPOSES 12,659 FUNDRAISING EXPENSES NETTED WITH REVENUE FOR TAX PURPOSES 3,775,243
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2OWATONNA WRESTLING ASSOCIATION (OWA) IS ORGANIZED AS A MINNESOTA NONPROFIT CORPORATION AND IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, OWA HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE AND QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(I)(A)(VI). OWA IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, OWA IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES UNRELATED TO ITS EXEMPT PURPOSES. MANAGEMENT HAS DETERMINED THAT OWA IS SUBJECTED TO UNRELATED BUSINESS INCOME TAX AND HAS FILED AN EXEMPT ORGANIZATION BUSINESS INCOME RETURN (FORM 990-T) WITH THE IRS. THE ORGANIZATION'S POLICY IS TO RECOGNIZE INTEREST EXPENSE AND PENALTIES RELATED TO INCOME TAX MATTERS WITHIN ITS PROVISION FOR INCOME TAXES. MANAGEMENT OF THE ORGANIZATION BELIEVES THERE IS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XIII
IRS990ScheduleD/TotalExpensesPerForm990Amt098163
IRS990ScheduleD/TotalRevenuePerForm990Amt0150568
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03938470
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03886065
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt041800
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt012659
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt028416
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt028416
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt028416
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt028416
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt015757
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt012659
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt012659
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt03775243
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt03877451
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt03877451
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0102208
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt03696354
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt03696354
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt078889
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt078889
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt036000
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0WADE WESTPHAL
IRS990ScheduleG/GamingManagerServicesProvTxt0GAMBLING MANAGER
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0WADE WESTPHAL
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0802 N ELM AVE 1
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0OWATONNA
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd055060
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0MINNESOTA 41,800
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt1LAWFUL PURPOSE DONATIONS OF 41,800 ARE EXCLUDED FROM SCHEDULE G AND REPORTED ON PART III LINE 4B.
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 3, PART III, LINE 17B
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE G, PART IV
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS MADE UP OF A BOARD OF DIRECTORS WHO SERVE FOR ONE YEAR.

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