Civic Intelligence

Becker-Big Lake Ice Association

EIN 41-1918353 • 501(c)3 • Big Lake, MN

Profile

Our mission is to build a 30,000 square foot multi-purpose facility able to support a broad range of youth actvities and public events.

PO Box 832Big Lake, MN 55309

bblia.org

Siviq Scores

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

Liabilities / Assets

20th percentile

0.01x

Higher debt load relative to assets than 20% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

18th percentile

0.02x

Higher debt load relative to revenue than 18% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

91st percentile

56%

Higher net margin than 91% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

92nd percentile

55%

Faster asset growth than 92% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

96th percentile

206%

Faster revenue growth than 96% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$489,287

Up $174,339 (+55%) from 2024

Liabilities

Up

$4,781

Up $2,595 (+119%) from 2024

Net Assets

Up

$484,506

Up $171,744 (+55%) from 2024

Revenue

Up

$268,641

Up $180,844 (+206%) from 2024

Expenses

Up

$119,532

Up $68,730 (+135%) from 2024

Net Income

Up

$149,109

Up $112,114 (+303%) from 2024

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2022: $189,101Liabilities 2022: $6,008Net Assets 2022: $183,0932022Assets 2023: $278,335Liabilities 2023: $7,748Net Assets 2023: $270,5872023Assets 2024: $314,948Liabilities 2024: $2,186Net Assets 2024: $312,7622024Assets 2025: $489,287Liabilities 2025: $4,781Net Assets 2025: $484,5062025

Highlighted filing

2025

Assets$489,287
Liabilities$4,781
Net Assets$484,506

Operations Trend

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

$300K$200K$100K$0Revenue 2022: $162,166Expenses 2022: $22,156Net Income 2022: $140,0102022Revenue 2023: $129,185Expenses 2023: $23,441Net Income 2023: $105,7442023Revenue 2024: $87,797Expenses 2024: $50,802Net Income 2024: $36,9952024Revenue 2025: $268,641Expenses 2025: $119,532Net Income 2025: $149,1092025

Highlighted filing

2025

Revenue$268,641
Expenses$119,532
Net Income$149,109

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Sep 2, 2025
Return Version
2024v5.0
Gross Receipts
$7,284,168
Mission and Program Overview

Mission

Our mission is to build a 30,000 square foot multi-purpose facility able to support a broad range of youth actvities and public events.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$314,539$484,781▲ $170,242
Prepaid Expenses and Deferred Charges$409$4,506▲ $4,097
Total Assets$314,948$489,287▲ $174,339
Liabilities
Other Liabilities$2,186$4,781▲ $2,595
Total Liabilities$2,186$4,781▲ $2,595
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$178,456$331,368▲ $152,912
Net Assets With Donor Restrictions$134,306$153,138▲ $18,832
Total Net Assets Fund Balance$312,762$484,506▲ $171,744
Total Liabilities and Net Assets / Fund Balance$314,948$489,287▲ $174,339
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dave NelsonPresident
Alan HeidemannExecutive Di
Kristopher KnodleExecutive Di
Matt BrausenExecutive Di
Melissa ClausenFundraising
Sam WarrenSecretary
Rick KatkaTreasurer
Corey NundalVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$226,840
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$41,801
All Other Contributions
$226,706
Change in Net Assets
$149,109
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$119,532
Total Fundraising Expense$102,707
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses--$60,117$60,117
Fees for Services Other-$10,967$42,590$53,557
Insurance$3,497--$3,497
Fees for Services Accounting-$1,525-$1,525
Office Expenses-$603-$603
Advertising$233--$233
Total Functional Expenses$3,730$13,095$102,707$119,532
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$7,034,359
Gaming Direct Expenses$7,015,527
Fundraising Gross Income$22,969
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$22,969$22,969-$22,969
Total Events$22,969$22,969-$22,969
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liability$4,781
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Becker-big Lake Ice Association
EIN
41-1918353
Phone
3202677689
Address
PO BOX 832, BIG LAKE, MN 55309

Signing Officer

Name
Dave Nelson
Title
President
Phone
3202677689
Signed
2025-09-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dave Nelson
Formed
1998
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
13

Preparer

Firm
Terning & Company Inc
Address
1938 W DIVISION ST, SAINT CLOUD, MN 56301
Preparer
Virginia Bruns
Phone
3202531886
Supplemental Narrative

Additional Explanations

Form 990, Part III

Our vision is to build a 30,000 square foot multi-purpose facility able to support a broad range of youth activities and public events. Starting with a single sheet of ice with seating capacity of approximately 800 people and will accomodate future expansion of a second sheet of ice. The benefits to the community are felt to be: community pride reduced open enrollment transitions increased revenue for area business additional recreational events & dry floor events

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

Program service accomplishments

Form 990, Part IX, Line 11G

Real estate tax 0 8,983 0 donations 0 0 350 fees 0 275 0 architect fees 0 0 1,000 consulting 0 0 40,949 town hall meeting expense 0 1,709 0 gift 0 0 291 total 0 10,967 42,590

Form 990, Part XI, Line 9

Transfer between accounts 22,635

Raw XML Appendix363 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OUR VISION IS TO BUILD A 30,000 SQUARE FOOT MULTI-PURPOSE FACILITY ABLE TO SUPPORT A BROAD RANGE OF YOUTH ACTIVITIES AND PUBLIC EVENTS. STARTING WITH A SINGLE SHEET OF ICE WITH SEATING CAPACITY OF APPROXIMATELY 800 PEOPLE AND WILL ACCOMODATE FUTURE EXPANSION OF A SECOND SHEET OF ICE. THE BENEFITS TO THE COMMUNITY ARE FELT TO BE: COMMUNITY PRIDE REDUCED OPEN ENROLLMENT TRANSITIONS INCREASED REVENUE FOR AREA BUSINESS ADDITIONAL RECREATIONAL EVENTS & DRY FLOOR EVENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROGRAM SERVICE ACCOMPLISHMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REAL ESTATE TAX 0 8,983 0 DONATIONS 0 0 350 FEES 0 275 0 ARCHITECT FEES 0 0 1,000 CONSULTING 0 0 40,949 TOWN HALL MEETING EXPENSE 0 1,709 0 GIFT 0 0 291 TOTAL 0 10,967 42,590
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TRANSFER BETWEEN ACCOUNTS 22,635
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0314948
IRS990/TotalAssetsEOYAmt0489287
IRS990/TotalAssetsGrp/BOYAmt0314948
IRS990/TotalAssetsGrp/EOYAmt0489287
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0226840
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0102707
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013095
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03730
IRS990/TotalFunctionalExpensesGrp/TotalAmt0119532
IRS990/TotalGrossUBIAmt018832
IRS990/TotalLiabilitiesBOYAmt02186
IRS990/TotalLiabilitiesEOYAmt04781
IRS990/TotalLiabilitiesGrp/BOYAmt02186
IRS990/TotalLiabilitiesGrp/EOYAmt04781
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0312762
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0484506
IRS990/TotalOtherProgSrvcExpenseAmt03730
IRS990/TotalProgramServiceExpensesAmt03730
IRS990/TotalRevenueGrp/ExclusionAmt022969
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0268641
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt018832
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0314948
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0489287
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
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IRS990/USAddress/AddressLine1Txt0P O BOX 832
IRS990/USAddress/CityNm0BIG LAKE
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055309
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0BBLIA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVE NELSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03202677689
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BECKER-BIG LAKE ICE ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0BECK
ReturnHeader/Filer/EIN0411918353
ReturnHeader/Filer/PhoneNum03202677689
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 832
ReturnHeader/Filer/USAddress/CityNm0BIG LAKE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461681131
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TERNING & COMPANY INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01938 W DIVISION ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAINT CLOUD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056301
ReturnHeader/PreparerPersonGrp/PhoneNum03202531886
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0VIRGINIA BRUNS
ReturnHeader/ReturnTs02025-11-03T14:21:39-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-05-01
ReturnHeader/TaxPeriodEndDt02025-04-30
ReturnHeader/TaxYr02024

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