Civic Intelligence

Nelson Community Association

990 • Fiscal year 2024 • EIN 41-1787148

Jan 01, 2024 to Dec 31, 2024 • Filed on Oct 08, 2025

Organization Profile
PO Box 84Nelson, MN 56355

(320) 808-5160

Siviq Scores

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

Liabilities / Assets

12th percentile

0.00x

Higher debt load relative to assets than 12% of similar nonprofits.

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

Liabilities / Revenue

13th percentile

0.01x

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

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

Net Margin

21st percentile

-8.9%

Higher net margin than 21% of similar nonprofits.

2024 filings • 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.

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

Asset Growth

22nd percentile

-3.3%

Faster asset growth than 22% of similar nonprofits.

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

Revenue Growth

77th percentile

34%

Faster revenue growth than 77% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets12th percentile

Assets

Down

$238,922

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

Net Assets

Down

$238,595

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

Liabilities

Down

$327

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

Revenue And Expenses
Liabilities / Revenue13th 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

Historical Trend

Balance Sheet Trend

Asset Growth22nd percentile

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

$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 Growth77th percentile

Revenue, expenses, and net income across loaded years, with this 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
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 8, 2025
Return Version
2024v5.2
Gross Receipts
$5,692,132
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$186,143$183,468▼ $2,675
Savings and Temporary Cash Investments$7,552$30,765▲ $23,213
Cash and Non-Interest-Bearing Accounts$53,213$24,389▼ $28,824
Inventories for Sale or Use$200$300▲ $100
Total Assets$247,108$238,922▼ $8,186
Liabilities
Accounts Payable and Accrued Expenses$3,647$327▼ $3,320
Total Liabilities$3,647$327▼ $3,320
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$243,461$238,595▼ $4,866
Total Net Assets Fund Balance$243,461$238,595▼ $4,866
Total Liabilities and Net Assets / Fund Balance$247,108$238,922▼ $8,186

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$79$168,092$168,171
Land$145,888-$145,888
Buildings$37,501$62,274$99,775
Leasehold Improvements-$1,649$1,649
Compensation and Service Providers
Top Officer Pay23rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jim StueveSec/treasPT$2,400$2,400

Board Members and Trustees

NameTitle
Darold MedenwaldtPresident
Tony KetelleVice President
Brad ZimmelDirector
Shawn GayDirector
Steve RosenowDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$57,795
Program Service Revenue
$0
Investment Income
$712
Other Revenue
$-3,716
All Other Contributions
$57,795
Change in Net Assets
$-4,866

Audited Revenue Reconciliation

Revenue per Audited Statements
$-3,004
Revenue Not Reported on Financial Statements
$57,795
Other Revenue Adjustments
$57,795
Total Revenue per Audited Statements
$-3,004
Total Revenue per Form 990
$54,791
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$57,217
Salaries, Compensation, and Employee Benefits$2,440
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$16,390--$16,390
Insurance$4,517--$4,517
Depreciation Depletion$2,675--$2,675
Current Officers, Directors, Trustees, and Key Employees$2,440--$2,440
Office Expenses$200--$200
Other Expenses$100--$100
Total Functional Expenses$59,657$0$0$59,657

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$59,657
Other Expense Adjustments$59,657
Total Expenses per Form 990$59,657
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$5,637,341
Gaming Gross Income$5,633,625
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
3208085160
Signed
2025-10-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Huwe
Formed
1996
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
5
Employees
0

Preparer

Firm
Haburn CPA LLC
Address
1124 3rd Ave E, Alexandria, MN 56308
Preparer
Jackie M Goehringer
Phone
3207620204
Supplemental Narrative

Financial Statement Notes

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 topossible 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.”

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

Raw XML AppendixShowing 400 of 421 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/BOYAmt03647
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0327
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/AllOtherContributionsAmt057795
IRS990/AllOtherExpensesGrp/TotalAmt00
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/BOYAmt053213
IRS990/CashNonInterestBearingGrp/EOYAmt024389
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt02440
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt02440
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt057795
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0712
IRS990/CYOtherExpensesAmt057217
IRS990/CYOtherRevenueAmt0-3716
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-4866
IRS990/CYSalariesCompEmpBnftPaidAmt02440
IRS990/CYTotalExpensesAmt059657
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt054791
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/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt059657
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/AverageHoursPerWeekRt0010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1000.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2000.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt3000.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt4000.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt5000.25
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
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/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0JIM STUEVE
IRS990/Form990PartVIISectionAGrp/PersonNm1DAROLD MEDENWALDT
IRS990/Form990PartVIISectionAGrp/PersonNm2TONY KETELLE
IRS990/Form990PartVIISectionAGrp/PersonNm3STEVE ROSENOW
IRS990/Form990PartVIISectionAGrp/PersonNm4SHAWN GAY
IRS990/Form990PartVIISectionAGrp/PersonNm5BRAD ZIMMEL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt02400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0SEC/TREAS
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0true
IRS990/FormationYr01996
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt05637341
IRS990/GamingGrossIncomeAmt05633625
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt05692132
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt04517
IRS990/InsuranceGrp/TotalAmt04517
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0200
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0300
IRS990/InvestmentIncomeGrp/ExclusionAmt0712
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0712
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0232015
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0186143
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0183468
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/NetAssetsOrFundBalancesBOYAmt0243461
IRS990/NetAssetsOrFundBalancesEOYAmt0238595
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt0-1936
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0-3716
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt0-1780
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0243461
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0238595
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt016390
IRS990/OccupancyGrp/TotalAmt016390
IRS990/OfficeExpensesGrp/ProgramServicesAmt0200
IRS990/OfficeExpensesGrp/TotalAmt0200
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0BALL PARK/UMPIRE EXPENSES
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/ProgramServicesAmt033335
IRS990/OtherExpensesGrp/ProgramServicesAmt1100
IRS990/OtherExpensesGrp/TotalAmt033335
IRS990/OtherExpensesGrp/TotalAmt1100
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0KEVIN HUWE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt013100
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt057
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt022265
IRS990/PYOtherRevenueAmt027781
IRS990/PYRevenuesLessExpensesAmt016273
IRS990/PYSalariesCompEmpBnftPaidAmt02400
IRS990/PYTotalExpensesAmt024665
IRS990/PYTotalRevenueAmt040938
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-4866
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt07552
IRS990/SavingsAndTempCashInvstGrp/EOYAmt030765
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt057795
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt013100
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt059106
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt035000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt090000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0255001
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0712
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt057
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0769
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0219
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt05000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt05219
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0712
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt057
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0769
IRS990ScheduleA/InvestmentIncomeCYPct00.00230
IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt027781
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt040051
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt067832
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.79140
IRS990ScheduleA/PublicSupportPY509Pct00.76150
IRS990ScheduleA/PublicSupportTotal509Amt0260220
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt057795
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt013100
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt059106
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt035219
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt095000
IRS990ScheduleA/Total509Grp/TotalAmt0260220
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt058507
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt040938
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt059106
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt075270
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt095000
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0328821
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt037501
IRS990ScheduleD/BuildingsGrp/DepreciationAmt062274
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt099775
IRS990ScheduleD/EquipmentGrp/BookValueAmt079
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0168092
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0168171
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt059657
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0145888
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0145888
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01649
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01649
IRS990ScheduleD/OtherExpensesNotIncludedAmt059657
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherRevenuesNotIncludedAmt057795
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt057795
IRS990ScheduleD/RevenueSubtotalAmt0-3004
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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 TOPOSSIBLE 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/ExplanationTxt1THIS LINE REPRESENTS THE INCOME FROM THE ORGANIZATIONS GENERAL FUND, WHICH IS NOT APART OF THE AUDITED FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2THIS LINE REPRESENTS THE EXPENSES FROM THE ORGANIZATIONS GENERAL FUND, WHICH IS NOT APART OF THE AUDITED FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0X 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1XI 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2XII 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0183468
IRS990ScheduleD/TotalExpensesPerForm990Amt059657
IRS990ScheduleD/TotalRevenuePerForm990Amt054791
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0-3004
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt03148585
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt01798788
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt04947373
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt05637341
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt03601607
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt02032018
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt05633625
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-3716
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0423677
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0573618
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0149941
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt039543
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsOtherGamingAmt076807
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt0116350
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt036160
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/TotalAssetsBOYAmt0247108
IRS990/TotalAssetsEOYAmt0238922
IRS990/TotalAssetsGrp/BOYAmt0247108
IRS990/TotalAssetsGrp/EOYAmt0238922
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt057795
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt059657
IRS990/TotalFunctionalExpensesGrp/TotalAmt059657
IRS990/TotalGrossUBIAmt0-1780
IRS990/TotalLiabilitiesBOYAmt03647
IRS990/TotalLiabilitiesEOYAmt0327
IRS990/TotalLiabilitiesGrp/BOYAmt03647
IRS990/TotalLiabilitiesGrp/EOYAmt0327
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0243461
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0238595
IRS990/TotalProgramServiceExpensesAmt059657
IRS990/TotalReportableCompFromOrgAmt02400
IRS990/TotalRevenueGrp/ExclusionAmt0712
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-1936
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt054791
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-1780
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0247108
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0238922
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/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN HUWE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GAMBLING MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum03208085160
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NELSON COMMUNITY ASSOCIATION

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

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
2024Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)3 • $5M-$10M nonprofits