Civic Intelligence

Nelson Community Association

EIN 41-1787148 • 501(c)3 • Nelson, MN

Profile

The nelson community association purchased land and constructed a softball field on this land. This facility was used primarily by area youth during 2015.

PO Box 84Nelson, MN 56355
Siviq Scores

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

Liabilities / Assets

13th percentile

0.00x

Higher debt load relative to assets than 13% of similar nonprofits.

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

Liabilities / Revenue

14th percentile

0.01x

Higher debt load relative to revenue than 14% of similar nonprofits.

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

Net Margin

21st percentile

-8.9%

Higher net margin than 21% of similar nonprofits.

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

Top Officer Pay

23rd percentile

$2,400

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

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

Asset Growth

24th percentile

-3.3%

Faster asset growth than 24% of similar nonprofits.

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

Revenue Growth

78th percentile

34%

Faster revenue growth than 78% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets13th percentile

Assets

Down

$238,922

Down $8,186 (-3.3%) from 2023

Liabilities

Down

$327

Down $3,320 (-91%) from 2023

Net Assets

Down

$238,595

Down $4,866 (-2.0%) from 2023

Operations
Liabilities / Revenue14th percentileNet Margin21st percentile

Revenue

Up

$54,791

Up $13,853 (+34%) from 2023

Expenses

Up

$59,657

Up $34,992 (+142%) from 2023

Net Income

Down

-$4,866

Down $21,139 (-130%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth24th percentile

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

$400K$300K$200K$100K$0-$100KAssets 2011: $300,987Liabilities 2011: $0Net Assets 2011: $300,9872011Assets 2012: $286,262Liabilities 2012: $0Net Assets 2012: $286,2622012Assets 2013: $268,365Liabilities 2013: $0Net Assets 2013: $268,3652013Assets 2014: $256,071Liabilities 2014: $0Net Assets 2014: $256,0712014Assets 2015: $264,916Liabilities 2015: $0Net Assets 2015: $264,9162015Assets 2016: $244,280Liabilities 2016: $0Net Assets 2016: $244,2802016Assets 2017: $234,060Liabilities 2017: -$400Net Assets 2017: $234,4602017Assets 2018: $228,417Liabilities 2018: $0Net Assets 2018: $228,4172018Assets 2019: $247,413Liabilities 2019: $0Net Assets 2019: $247,4132019Assets 2020: $246,305Liabilities 2020: $672Net Assets 2020: $245,6332020Assets 2021: $255,947Liabilities 2021: $0Net Assets 2021: $255,9472021Assets 2022: $227,428Liabilities 2022: $240Net Assets 2022: $227,1882022Assets 2023: $247,108Liabilities 2023: $3,647Net Assets 2023: $243,4612023Assets 2024: $238,922Liabilities 2024: $327Net Assets 2024: $238,5952024

Highlighted filing

2024

Assets$238,922
Liabilities$327
Net Assets$238,595
Open 2024 Filing

Operations Trend

Revenue Growth78th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $112,880Expenses 2011: $126,702Net Income 2011: -$13,8222011Revenue 2012: $107,939Expenses 2012: $122,664Net Income 2012: -$14,7252012Revenue 2013: $107,263Expenses 2013: $125,160Net Income 2013: -$17,8972013Revenue 2014: $107,105Expenses 2014: $119,399Net Income 2014: -$12,2942014Revenue 2015: $114,928Expenses 2015: $106,422Net Income 2015: $8,5062015Revenue 2016: $94,863Expenses 2016: $115,499Net Income 2016: -$20,6362016Revenue 2017: $45,158Expenses 2017: $54,978Net Income 2017: -$9,8202017Revenue 2018: $40,722Expenses 2018: $53,827Net Income 2018: -$13,1052018Revenue 2019: $63,318Expenses 2019: $44,322Net Income 2019: $18,9962019Revenue 2020: $86,161Expenses 2020: $87,941Net Income 2020: -$1,7802020Revenue 2021: $75,270Expenses 2021: $64,956Net Income 2021: $10,3142021Revenue 2022: $34,525Expenses 2022: $63,284Net Income 2022: -$28,7592022Revenue 2023: $40,938Expenses 2023: $24,665Net Income 2023: $16,2732023Revenue 2024: $54,791Expenses 2024: $59,657Net Income 2024: -$4,8662024

Highlighted filing

2024

Revenue$54,791
Expenses$59,657
Net Income-$4,866
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$238,922
Liabilities
$327
Net assets
$238,595
Revenue
$54,791
Expenses
$59,657
Net income
-$4,866
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.39$0.00$2.39$0.55$0.60$0.05
2023Summary only. Only limited summary data is available for this year.$2.47$0.04$2.43$0.41$0.25$0.16
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.27$0.00$2.27$0.35$0.63$0.29
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.56$0.00$2.56$0.75$0.65$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.46$0.01$2.46$0.86$0.88$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.47$0.00$2.47$0.63$0.44$0.19
2018Summary only. Only limited summary data is available for this year.$2.28$0.00$2.28$0.41$0.54$0.13
2017Summary only. Only limited summary data is available for this year.$2.34$0.00$2.34$0.45$0.55$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.44$0.00$2.44$0.95$1.15$0.21
2015Detailed filing. Detailed filing data is available for this year.$2.65$0.00$2.65$1.15$1.06$0.09
2014Detailed filing. Detailed filing data is available for this year.$2.56$0.00$2.56$1.07$1.19$0.12
2013Summary only. Only limited summary data is available for this year.$2.68$0.00$2.68$1.07$1.25$0.18
2012Summary only. Only limited summary data is available for this year.$2.86$0.00$2.86$1.08$1.23$0.15
2011Summary only. Only limited summary data is available for this year.$3.01$0.00$3.01$1.13$1.27$0.14
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jul 11, 2023
Return Version
2022v5.0
Gross Receipts
$5,057,555
Mission and Program Overview

Mission

The nelson community association purchased land and constructed a softball field on this land. This facility is used primarily by area youth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$191,493$188,818▼ $2,675
Cash and Non-Interest-Bearing Accounts$63,251$37,267▼ $25,984
Savings and Temporary Cash Investments$1,003$1,003→ $0
Inventories for Sale or Use$200$340▲ $140
Total Assets$255,947$227,428▼ $28,519
Liabilities
Accounts Payable and Accrued Expenses-$240-
Total Liabilities$0$240▲ $240
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$255,947$227,188▼ $28,759
Total Net Assets Fund Balance$255,947$227,188▼ $28,759
Total Liabilities and Net Assets / Fund Balance$255,947$227,428▼ $28,519

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$79$168,092$168,171
Land$145,888-$145,888
Buildings$42,851$56,924$99,775
Leasehold Improvements-$1,649$1,649
Compensation and Service Providers
Top Officer Pay23rd percentile

Board Members and Trustees

NameTitle
Darold MedenwaldtPresident
Brian WithersVice President
David RosenowDirector
Gerald SatherDirector
Jim StueveSec/treas
Revenue and Support

Revenue Composition

Contributions and Grants
$57,005
Program Service Revenue
$2,101
Investment Income
$0
Other Revenue
$-24,581
All Other Contributions
$57,005
Change in Net Assets
$-28,759

Audited Revenue Reconciliation

Revenue per Audited Statements
$-24,581
Revenue Not Reported on Financial Statements
$59,106
Other Revenue Adjustments
$59,106
Total Revenue per Audited Statements
$-24,581
Total Revenue per Form 990
$34,525
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$49,234
Grants and Similar Amounts Paid$12,050
Salaries, Compensation, and Employee Benefits$2,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$24,134--$24,134
Grants to Domestic Orgs$12,050--$12,050
Insurance$2,838--$2,838
Depreciation Depletion$2,675--$2,675
Other Expenses$2,127--$2,127
Other Salaries and Wages$2,000--$2,000
Office Expenses$1,235--$1,235
All Other Expenses$172--$172
Total Functional Expenses$63,284$0$0$63,284

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$63,284
Other Expense Adjustments$63,284
Total Expenses per Form 990$63,284
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$5,023,030
Gaming Gross Income$4,998,449
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
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, Part VI, Section A, Line 6

“The organization has members.”

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

“The organization has members that elect the members of the governing body.”

Form 990, Part VI, Section A, Line YB

“Decisions made by the governing body are subject to the approval of the members.”

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

“The organization has not provided a copy of this form 990 to all members of the governing body before filing the form. The form 990 is available to its members upon request.”

Form 990, Part VI, Section C, Line 19

“The organization does not make its governing documents or financial statements available to the public.”

Filing and Contact Details

Filer

Filer Name
Nelson Community Association
EIN
41-1787148
Phone
3208085160
Address
PO BOX 84, NELSON, MN 56355

Signing Officer

Name
Kevin Huwe
Title
Gambling Manager
Phone
3207620204
Signed
2023-07-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Huwe
Formed
1996
Legal Domicile
Mn
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Haburn CPA LLC
Address
1124 3rd Ave E, Alexandria, MN 56308
Preparer
Kaylee R Wilke
Phone
3207620204
Supplemental Narrative

Financial Statement Notes

XI 4B

“This line represents the income from the organizations general fund, which is not apart of the audited financial statements.”

XII 4B

“This line represents expenses from the organizations general fund, which is not apart of the audited financial statements.”

X 2

“The organization is exempt from state and federal income taxes under section 501c3 of the internal revenue code. However, the organization is required to pay state and federal income taxes on unrelated business income. Under the regulatory method, income taxes are expensed when paid. The organizations tax returns are subject to possible examination by taxing authorities with few exceptions. The tax returns essentially remain open for possible examination for a period of three years after the respective filing deadlines of those returns.”

Raw XML AppendixShowing 400 of 417 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/EOYAmt0240
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE NELSON COMMUNITY ASSOCIATION PURCHASED LAND AND CONSTRUCTED A SOFTBALL FIELD ON THIS LAND. THIS FACILITY IS USED PRIMARILY BY AREA YOUTH.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt057005
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0172
IRS990/AllOtherExpensesGrp/TotalAmt0172
IRS990/AuditCommitteeInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0JIM STUEVE
IRS990/BooksInCareOfDetail/PhoneNum03207605881
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 84
IRS990/BooksInCareOfDetail/USAddress/CityNm0NELSON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd056355
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt063251
IRS990/CashNonInterestBearingGrp/EOYAmt037267
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt057005
IRS990/CYGrantsAndSimilarPaidAmt012050
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt049234
IRS990/CYOtherRevenueAmt0-24581
IRS990/CYProgramServiceRevenueAmt02101
IRS990/CYRevenuesLessExpensesAmt0-28759
IRS990/CYSalariesCompEmpBnftPaidAmt02000
IRS990/CYTotalExpensesAmt063284
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt034525
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt02675
IRS990/DepreciationDepletionGrp/TotalAmt02675
IRS990/Desc0THE NELSON COMMUNITY ASSOCIATION PURCHASED LAND AND CONSTRUCTED A SOFTBALL FIELD ON THIS LAND. THIS FACILITY IS USED PRIMARILY BY AREA YOUTH.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt063284
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0000.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1000.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2000.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt3000.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt4010.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0DAVID ROSENOW
IRS990/Form990PartVIISectionAGrp/PersonNm1GERALD SATHER
IRS990/Form990PartVIISectionAGrp/PersonNm2DAROLD MEDENWALDT
IRS990/Form990PartVIISectionAGrp/PersonNm3BRIAN WITHERS
IRS990/Form990PartVIISectionAGrp/PersonNm4JIM STUEVE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4SEC/TREAS
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0true
IRS990/FormationYr01996
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt05023030
IRS990/GamingGrossIncomeAmt04998449
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt012050
IRS990/GrantsToDomesticOrgsGrp/TotalAmt012050
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt05057555
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt02838
IRS990/InsuranceGrp/TotalAmt02838
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0200
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0340
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0226665
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0191493
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0188818
IRS990/LandBldgEquipCostOrOtherBssAmt0415483
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE NELSON COMMUNITY ASSOCIATION PURCHASED LAND AND CONSTRUCTED A SOFTBALL FIELD ON THIS LAND. THIS FACILITY IS USED PRIMARILY BY AREA YOUTH.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0255947
IRS990/NetAssetsOrFundBalancesEOYAmt0227188
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0-24581
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt0-24581
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0255947
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0227188
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt024134
IRS990/OccupancyGrp/TotalAmt024134
IRS990/OfficeExpensesGrp/ProgramServicesAmt01235
IRS990/OfficeExpensesGrp/TotalAmt01235
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0BALL PARK/UMPIRE EXPENSES
IRS990/OtherExpensesGrp/Desc1MEETINGS/MEMBERSHIP PICNIC
IRS990/OtherExpensesGrp/ProgramServicesAmt016053
IRS990/OtherExpensesGrp/ProgramServicesAmt12127
IRS990/OtherExpensesGrp/TotalAmt016053
IRS990/OtherExpensesGrp/TotalAmt12127
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02000
IRS990/OtherSalariesAndWagesGrp/TotalAmt02000
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0KEVIN HUWE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0FEES FOR USING BALL PARK
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02101
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02101
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt035000
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt043585
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt021371
IRS990/PYOtherRevenueAmt040270
IRS990/PYRevenuesLessExpensesAmt010314
IRS990/PYTotalExpensesAmt064956
IRS990/PYTotalRevenueAmt075270
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-28759
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01003
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01003
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt059106
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt035000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt090000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt046830
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt025155
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0256091
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0219
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt05000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt04818
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt015600
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt025637
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt03
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt040051
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt011670
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt051721
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.84490
IRS990ScheduleA/PublicSupportPY509Pct00.82390
IRS990ScheduleA/PublicSupportTotal509Amt0281728
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt059106
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt035219
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt095000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt051648
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt040755
IRS990ScheduleA/Total509Grp/TotalAmt0281728
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt059106
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt075270
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt095000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt063318
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt040758
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0333452
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt042851
IRS990ScheduleD/BuildingsGrp/DepreciationAmt056924
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt099775
IRS990ScheduleD/EquipmentGrp/BookValueAmt079
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0168092
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0168171
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt063284
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0145888
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0145888
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01649
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01649
IRS990ScheduleD/OtherExpensesNotIncludedAmt063284
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherRevenuesNotIncludedAmt059106
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt059106
IRS990ScheduleD/RevenueSubtotalAmt0-24581
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THIS LINE REPRESENTS THE INCOME FROM THE ORGANIZATIONS GENERAL FUND, WHICH IS NOT APART OF THE AUDITED FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THIS LINE REPRESENTS EXPENSES FROM THE ORGANIZATIONS GENERAL FUND, WHICH IS NOT APART OF THE AUDITED FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION IS EXEMPT FROM STATE AND FEDERAL INCOME TAXES UNDER SECTION 501C3 OF THE INTERNAL REVENUE CODE. HOWEVER, THE ORGANIZATION IS REQUIRED TO PAY STATE AND FEDERAL INCOME TAXES ON UNRELATED BUSINESS INCOME. UNDER THE REGULATORY METHOD, INCOME TAXES ARE EXPENSED WHEN PAID. THE ORGANIZATIONS TAX RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION BY TAXING AUTHORITIES WITH FEW EXCEPTIONS. THE TAX RETURNS ESSENTIALLY REMAIN OPEN FOR POSSIBLE EXAMINATION FOR A PERIOD OF THREE YEARS AFTER THE RESPECTIVE FILING DEADLINES OF THOSE RETURNS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0XI 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1XII 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2X 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0188818
IRS990ScheduleD/TotalExpensesPerForm990Amt063284
IRS990ScheduleD/TotalRevenuePerForm990Amt034525
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0-24581
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt02298994
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt02074340
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt04373334
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt05023030
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt02646648
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt02351801
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt04998449
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-24581
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0324756
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0546165
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0221409
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt045953
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsOtherGamingAmt057578
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt0103531
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt013000
IRS990ScheduleG/GamingManagerIsIndCntrctInd0X
IRS990ScheduleG/GamingManagerPersonNm0KEVIN HUWE
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGEMENT OF LAWFUL GAMBLING OPERATION
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0HABURN CPA LLC
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt01124 THIRD AVE EAST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0ALEXANDRIA
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056308
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt030 OF GROSS PROFITS
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III Line 17B
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS THAT ELECT THE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS MADE BY THE GOVERNING BODY ARE SUBJECT TO THE APPROVAL OF THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS NOT PROVIDED A COPY OF THIS FORM 990 TO ALL MEMBERS OF THE GOVERNING BODY BEFORE FILING THE FORM. THE FORM 990 IS AVAILABLE TO ITS MEMBERS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line YB
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0255947
IRS990/TotalAssetsEOYAmt0227428
IRS990/TotalAssetsGrp/BOYAmt0255947
IRS990/TotalAssetsGrp/EOYAmt0227428
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt057005
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt063284
IRS990/TotalFunctionalExpensesGrp/TotalAmt063284
IRS990/TotalGrossUBIAmt0-24581
IRS990/TotalLiabilitiesEOYAmt0240
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0240
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0255947
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0227188
IRS990/TotalProgramServiceExpensesAmt063284
IRS990/TotalProgramServiceRevenueAmt02101
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02101
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt034525
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-24581
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0255947
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0227428
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 84
IRS990/USAddress/CityNm0NELSON
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056355
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN HUWE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GAMBLING MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum03207620204
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-07-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NELSON COMMUNITY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0NELS
ReturnHeader/Filer/EIN0411787148
ReturnHeader/Filer/PhoneNum03208085160
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 84
ReturnHeader/Filer/USAddress/CityNm0NELSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • $5M-$10M nonprofits