Civic Intelligence

Maple Island Park Association

990 • Fiscal year 2022 • EIN 41-1878097

Feb 01, 2021 to Jan 31, 2022 • Filed on Jun 03, 2022

PO Box 73Hollandale, MN 56045

(507) 889-9901

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.07x

Higher debt load relative to assets than 52% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

67th percentile

0.21x

Higher debt load relative to revenue than 67% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

31st percentile

-2.0%

Higher net margin than 31% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

42nd percentile

$18,789

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 44.6% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

47th percentile

0.4%

Faster asset growth than 47% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

66th percentile

20%

Faster revenue growth than 66% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$117,055

Up $484 (+0.4%) from 2021

Net Assets

Down

$108,321

Down $830 (-0.8%) from 2021

Liabilities

Up

$8,734

Up $1,314 (+18%) from 2021

Revenue

Up

$42,126

Up $7,142 (+20%) from 2021

Expenses

Up

$42,955

Up $6,823 (+19%) from 2021

Net Income

Up

-$829

Up $319 (+28%) from 2021

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2012: $73,088Liabilities 2012: $3,022Net Assets 2012: $70,0662012Assets 2013: $84,682Liabilities 2013: $2,992Net Assets 2013: $81,6902013Assets 2014: $86,756Liabilities 2014: $1,402Net Assets 2014: $85,3542014Assets 2015: $81,519Liabilities 2015: $2,757Net Assets 2015: $78,7622015Assets 2016: $84,624Liabilities 2016: $1,539Net Assets 2016: $83,0852016Assets 2017: $88,668Liabilities 2017: $1,952Net Assets 2017: $86,7162017Assets 2018: $91,597Liabilities 2018: $3,668Net Assets 2018: $87,9292018Assets 2019: $95,507Liabilities 2019: $1,481Net Assets 2019: $94,0262019Assets 2020: $114,855Liabilities 2020: $4,556Net Assets 2020: $110,2992020Assets 2021: $116,571Liabilities 2021: $7,420Net Assets 2021: $109,1512021Assets 2022: $117,055Liabilities 2022: $8,734Net Assets 2022: $108,3212022Assets 2023: $104,907Liabilities 2023: $3,553Net Assets 2023: $101,3542023Assets 2024: $116,771Liabilities 2024: $3,768Net Assets 2024: $113,0032024Assets 2025: $114,835Liabilities 2025: $0Net Assets 2025: $114,8352025

Highlighted filing

2022

Assets$117,055
Liabilities$8,734
Net Assets$108,321

Operations Trend

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

$100K$50K$0-$50KRevenue 2012: $25,803Expenses 2012: $21,387Net Income 2012: $4,4162012Revenue 2013: $39,069Expenses 2013: $28,613Net Income 2013: $10,4562013Revenue 2014: $30,230Expenses 2014: $26,565Net Income 2014: $3,6652014Revenue 2015: $22,922Expenses 2015: $29,515Net Income 2015: -$6,5932015Revenue 2016: $34,350Expenses 2016: $30,027Net Income 2016: $4,3232016Revenue 2017: $36,435Expenses 2017: $32,803Net Income 2017: $3,6322017Revenue 2018: $29,446Expenses 2018: $28,233Net Income 2018: $1,2132018Revenue 2019: $42,190Expenses 2019: $36,093Net Income 2019: $6,0972019Revenue 2020: $37,164Expenses 2020: $20,891Net Income 2020: $16,2732020Revenue 2021: $34,984Expenses 2021: $36,132Net Income 2021: -$1,1482021Revenue 2022: $42,126Expenses 2022: $42,955Net Income 2022: -$8292022Revenue 2023: $30,778Expenses 2023: $37,745Net Income 2023: -$6,9672023Revenue 2024: $89,647Expenses 2024: $77,998Net Income 2024: $11,6492024Revenue 2025: $57,969Expenses 2025: $56,137Net Income 2025: $1,8322025

Highlighted filing

2022

Revenue$42,126
Expenses$42,955
Net Income-$829
Jump To
Filing Snapshot
Filing Period
Feb 1, 2021 to Jan 31, 2022
Signed
Jun 3, 2022
Return Version
2021v4.1
Gross Receipts
$1,712,844
Mission and Program Overview

Mission

Support and maintain park activities

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$65,389$64,039▼ $1,350
Cash and Non-Interest-Bearing Accounts$49,655$51,026▲ $1,371
Inventories for Sale or Use$1,527$1,990▲ $463
Total Assets$116,571$117,055▲ $484
Liabilities
Deferred Revenue$7,386$8,311▲ $925
Accounts Payable and Accrued Expenses$34$423▲ $389
Total Liabilities$7,420$8,734▲ $1,314
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$63,052$55,949▼ $7,103
Net Assets With Donor Restrictions$46,099$52,372▲ $6,273
Total Net Assets Fund Balance$109,151$108,321▼ $830
Total Liabilities and Net Assets / Fund Balance$116,571$117,055▲ $484

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$29,508$73,559$103,067
Buildings$34,531$13,790$48,321
Land$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jodi AdamsGambling ManagerPT$18,789$18,789
Jody MondeelTreasurer-$900$900

Board Members and Trustees

NameTitle
Darwin BosPresident
Tom AdamsVice-president
Jodi AdamsSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$21,103
Program Service Revenue
$750
Investment Income
$36
Other Revenue
$20,237
All Other Contributions
$21,103
Change in Net Assets
$-829
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$55,500
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
Other Expenses$-12,545

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$51,000--$51,000
Other Expenses$21,103$0$0$21,103
Depreciation Depletion$7,860$0$0$7,860
Grants to Domestic Individuals$4,500--$4,500
Fees for Services Management$4,300$0$0$4,300
Occupancy$2,332$0$0$2,332
Insurance$1,468$0$0$1,468
All Other Expenses$1,278$0$0$1,278
Fees for Services Accounting$0$900$0$900
Office Expenses$0$80$0$80
Total Functional Expenses$41,900$1,055$0$42,955
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
American Red CrossRochester, MN-Se Mn Programs$10,000
Community Pathways of Steele County IncOwatonna, MN-Steele County Food Shelf$6,250
Salvation ArmyAlbert Lea, MN-Freeborn County Programs$6,250
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,690,955
Gaming Direct Expenses$1,670,718
Professional Fundraising Fees$0
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
Backup withholding compliance
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Maple Island Park Association
EIN
41-1878097
Phone
5078899901
Address
PO BOX 73, HOLLANDALE, MN 56045

Signing Officer

Name
Darwin Bos
Title
President
Phone
5078899901
Signed
2022-06-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Darwin Bos
Formed
1997
Legal Domicile
Mn
Voting Board Members
4
Independent Board Members
3
Employees
2
Volunteers
0

Preparer

Firm
Honstad Dieser & Mangskau P L L P
Address
135 S Broadway Ave, Albert Lea, MN 56007
Preparer
Kelly Montanye
Phone
5073732451
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

The vice president & secretary have a family relationship.

Pt VI, Line 6

The organization is governed by a board of directors.

Pt VI, Line 7A

The organization holds open elections to the local community for for the board of directors.

Pt VI, Line 7B

The board of directors consists of four members who each have a vote in making organizational decisions.

Pt VI, Line 11B

No formal process. President reviews the 990 prior to signing the return. A copy is available for review upon request.

Pt VI, Line 15B

Employee compensation is reported to the board. Requests for changes are brought before the board for review and approval.

Pt VI, Line 19

Documents are not available to the public.

Pt XI

LINE 9 - ROUNDING

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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03400
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt01689
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0479
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt02739
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt03654
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt02915
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt011476
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt036
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0112
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt013535
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02446
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt074
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt016203
IRS990ScheduleA/InvestmentIncomeCYPct00.14370
IRS990ScheduleA/InvestmentIncomePYPct00.14540
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus2YearsAmt013331
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus3YearsAmt02323
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt015654
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.85630
IRS990ScheduleA/PublicSupportPY509Pct00.85280
IRS990ScheduleA/PublicSupportTotal509Amt096578
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt024542
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt019545
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt010684
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt023000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt018807
IRS990ScheduleA/Total509Grp/TotalAmt096578
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0112781
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt034531
IRS990ScheduleD/BuildingsGrp/DepreciationAmt013790
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt048321
IRS990ScheduleD/EquipmentGrp/BookValueAmt029508
IRS990ScheduleD/EquipmentGrp/DepreciationAmt073559
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0103067
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt064039
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt015602
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt01420755
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01436357
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01670718
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt018544
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01672411
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01690955
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt020237
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0193542
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt01253
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0192289
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt040819
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt040819
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt019740
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0JODI ADAMS
IRS990ScheduleG/GamingManagerServicesProvTxt0OVERSEES OPERATION & PREPARES ALL RECORDS RELATED TO THE GAMBLING OPERATION
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingOwnFacilityPct00.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0JODI ADAMS
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 73
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0HOLLANDALE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056045
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt06250
IRS990ScheduleI/RecipientTable/CashGrantAmt16250
IRS990ScheduleI/RecipientTable/CashGrantAmt210000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0STEELE COUNTY FOOD SHELF
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1FREEBORN COUNTY PROGRAMS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2SE MN PROGRAMS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0COMMUNITY PATHWAYS OF STEELE COUNTY INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1SALVATION ARMY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2AMERICAN RED CROSS
IRS990ScheduleI/RecipientTable/RecipientEIN0411593592
IRS990ScheduleI/RecipientTable/RecipientEIN1410698597
IRS990ScheduleI/RecipientTable/RecipientEIN2530196605
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0155 OAKDALE STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1302 COURT ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2305 ALLIANCE PLACE NE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0OWATONNA
IRS990ScheduleI/RecipientTable/USAddress/CityNm1ALBERT LEA
IRS990ScheduleI/RecipientTable/USAddress/CityNm2ROCHESTER
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1MN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2MN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd055060
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd156007
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd255906
IRS990ScheduleI/Total501c3OrgCnt03
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE VICE PRESIDENT & SECRETARY HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS GOVERNED BY A BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HOLDS OPEN ELECTIONS TO THE LOCAL COMMUNITY FOR FOR THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS CONSISTS OF FOUR MEMBERS WHO EACH HAVE A VOTE IN MAKING ORGANIZATIONAL DECISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO FORMAL PROCESS. PRESIDENT REVIEWS THE 990 PRIOR TO SIGNING THE RETURN. A COPY IS AVAILABLE FOR REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EMPLOYEE COMPENSATION IS REPORTED TO THE BOARD. REQUESTS FOR CHANGES ARE BROUGHT BEFORE THE BOARD FOR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7LINE 9 - ROUNDING
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt XI
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.15$0.00$1.15$0.58$0.56$0.02
2024Detailed filing. Detailed filing data is available for this year.$1.17$0.04$1.13$0.90$0.78$0.12
2023Detailed filing. Detailed filing data is available for this year.$1.05$0.04$1.01$0.31$0.38$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.17$0.09$1.08$0.42$0.43$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.17$0.07$1.09$0.35$0.36$0.01
2020Summary only. Only limited summary data is available for this year.$1.15$0.05$1.10$0.37$0.21$0.16
2019Summary only. Only limited summary data is available for this year.$0.96$0.01$0.94$0.42$0.36$0.06
2018Summary only. Only limited summary data is available for this year.$0.92$0.04$0.88$0.29$0.28$0.01
2017Summary only. Only limited summary data is available for this year.$0.89$0.02$0.87$0.36$0.33$0.04
2016Summary only. Only limited summary data is available for this year.$0.85$0.02$0.83$0.34$0.30$0.04
2015Summary only. Only limited summary data is available for this year.$0.82$0.03$0.79$0.23$0.30$0.07
2014Summary only. Only limited summary data is available for this year.$0.87$0.01$0.85$0.30$0.27$0.04
2013Summary only. Only limited summary data is available for this year.$0.85$0.03$0.82$0.39$0.29$0.10
2012Summary only. Only limited summary data is available for this year.$0.73$0.03$0.70$0.26$0.21$0.04