Civic Intelligence

Central Lakes Adventure School

990 • Fiscal year 2016 • EIN 41-2012406

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 18, 2017

PO Box 130Pillager, MN 56473-2179

(218) 746-3875

Siviq Scores

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

Liabilities / Assets

93rd percentile

1.04x

Higher debt load relative to assets than 93% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

86th percentile

0.66x

Higher debt load relative to revenue than 86% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

22nd percentile

-10%

Higher net margin than 22% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

67th percentile

$52,641

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

13th percentile

-14%

Faster asset growth than 13% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

36th percentile

-3.3%

Faster revenue growth than 36% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$385,901

Down $63,667 (-14%) from 2015

Net Assets

Down

-$17,363

Down $62,227 (-139%) from 2015

Liabilities

Down

$403,264

Down $1,440 (-0.4%) from 2015

Revenue

Down

$608,019

Down $20,667 (-3.3%) from 2015

Expenses

Up

$670,246

Up $18,081 (+2.8%) from 2015

Net Income

Down

-$62,227

Down $38,748 (-165%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $510,608Liabilities 2011: $63,297Net Assets 2011: $447,3112011Assets 2012: $428,528Liabilities 2012: $88,442Net Assets 2012: $340,0862012Assets 2013: $375,931Liabilities 2013: $68,223Net Assets 2013: $307,7082013Assets 2014: $419,228Liabilities 2014: $65,362Net Assets 2014: $353,8662014Assets 2015: $449,568Liabilities 2015: $404,704Net Assets 2015: $44,8642015Assets 2016: $385,901Liabilities 2016: $403,264Net Assets 2016: -$17,3632016Assets 2017: $953,120Liabilities 2017: $1,079,889Net Assets 2017: -$126,7692017Assets 2018: $868,118Liabilities 2018: $1,118,456Net Assets 2018: -$250,3382018Assets 2019: $745,411Liabilities 2019: $922,101Net Assets 2019: -$176,6902019Assets 2020: $657,503Liabilities 2020: $807,451Net Assets 2020: -$149,9482020Assets 2021: $602,063Liabilities 2021: $682,539Net Assets 2021: -$80,4762021Assets 2022: $989,198Liabilities 2022: $1,105,934Net Assets 2022: -$116,7362022Assets 2023: $956,471Liabilities 2023: $1,033,913Net Assets 2023: -$77,4422023

Highlighted filing

2016

Assets$385,901
Liabilities$403,264
Net Assets-$17,363

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $607,956Expenses 2011: $731,088Net Income 2011: -$123,1322011Expenses 2012: $736,2132012Revenue 2013: $650,977Expenses 2013: $683,355Net Income 2013: -$32,3782013Revenue 2014: $717,687Expenses 2014: $671,529Net Income 2014: $46,1582014Revenue 2015: $628,686Expenses 2015: $652,165Net Income 2015: -$23,4792015Revenue 2016: $608,019Expenses 2016: $670,246Net Income 2016: -$62,2272016Revenue 2017: $637,547Expenses 2017: $746,953Net Income 2017: -$109,4062017Revenue 2018: $569,092Expenses 2018: $692,661Net Income 2018: -$123,5692018Revenue 2019: $558,961Expenses 2019: $485,313Net Income 2019: $73,6482019Revenue 2020: $575,701Expenses 2020: $548,959Net Income 2020: $26,7422020Revenue 2021: $686,618Expenses 2021: $617,146Net Income 2021: $69,4722021Revenue 2022: $664,830Expenses 2022: $701,090Net Income 2022: -$36,2602022Revenue 2023: $733,711Expenses 2023: $694,417Net Income 2023: $39,2942023

Highlighted filing

2016

Revenue$608,019
Expenses$670,246
Net Income-$62,227
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 18, 2017
Return Version
2015v3.0
Gross Receipts
$608,019
Mission and Program Overview

Mission

Pillager area charter school provides an alternative method of education for high school students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$176,446$114,066▼ $62,380
Cash and Non-Interest-Bearing Accounts$67,813$104,759▲ $36,946
Land, Buildings, and Equipment, Net$72,578$59,792▼ $12,786
Pledges and Grants Receivable$68,275$37,825▼ $30,450
Prepaid Expenses and Deferred Charges$7,044$5,000▼ $2,044
Accounts Receivable-$1,228-
Total Assets$449,568$385,901▼ $63,667
Other Assets Total$57,412$63,231▲ $5,819
Liabilities
Other Liabilities$354,931$350,010▼ $4,921
Accounts Payable and Accrued Expenses$49,773$53,254▲ $3,481
Total Liabilities$404,704$403,264▼ $1,440
Net Assets / Fund Balance
Unrestricted Net Assets$44,864$-17,363▼ $62,227
Total Net Assets Fund Balance$44,864$-17,363▼ $62,227
Total Liabilities and Net Assets / Fund Balance$449,568$385,901▼ $63,667

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$38,045$113,201$151,246
Equipment$20,489$112,393$132,882
Leasehold Improvements$1,258$5,040$6,298
Other Assets Org$63,231--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Renae CzeczokDirectorFT$49,019$3,622$52,641
Greg ZimmermanChairpersonFT$46,208$3,180$49,388
Warren MertensSecretary/treasurerPT$39,990$5,378$45,368
Shandolynn FryVice ChairpersonPT$570-$570
Missy KarelsDirectorPT$520-$520
Sabrina JohnsonDirectorPT$420-$420
Revenue and Support

Revenue Composition

Contributions and Grants
$603,503
Program Service Revenue
$4,229
Investment Income
$287
Other Revenue
$0
Change in Net Assets
$-62,227

Audited Revenue Reconciliation

Revenue per Audited Statements
$608,019
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$608,019
Total Revenue per Form 990
$608,019
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$426,773
Other Expenses$243,473
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$159,624$55,928-$215,552
Current Officers, Directors, Trustees, and Key Employees$144,032--$144,032
Occupancy$89,649--$89,649
Other Employee Benefits$19,641$12,187-$31,828
Payroll Taxes$22,963$4,303-$27,266
Fees for Services Other$9,345$16,418-$25,763
Insurance$17,667--$17,667
Depreciation Depletion$17,286--$17,286
Information Technology$5,000$6,941-$11,941
Conferences and Meetings$10,059--$10,059
Other Expenses$7,968$590-$8,558
Pension Plan Contributions$4,556$3,539-$8,095
All Other Expenses$3,233$4,680-$7,913
Travel$7,258--$7,258
Fees for Services Accounting-$7,075-$7,075
Office Expenses$306$2,214-$2,520
Advertising-$992-$992
Total Functional Expenses$552,721$117,525$0$670,246

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$670,246
Total Expenses per Audited Statements$670,246
Total Expenses per Form 990$670,246
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Pension Liability$276,693
Deferred Inflows of Resources - Pensions$65,081
Provision for Termination Benefits$8,236
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The board of directors reviews the full 990 before it is filed.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, policies, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Pillager Area Charter School
EIN
41-2012406
Phone
2187463875
Address
PO BOX 130, PILLAGER, MN 56473-2179

Signing Officer

Name
Greg Zimmerman
Title
Chairperson
Phone
2187463875
Signed
2017-01-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Greg Zimmerman
Formed
2001
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
0
Employees
13
Volunteers
0

Preparer

Firm
SCHLENNER WENNER & CO CPA'S PA
Address
PO BOX 1496, ST CLOUD, MN 56302-1496
Preparer
Shelley Gaetz
Phone
3202510286
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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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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01258
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt05040
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt06298
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt063231
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTLOWS OF RESOURCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08236
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1276693
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt265081
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PROVISION FOR TERMINATION BENEFITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED INFLOWS OF RESOURCES - PENSIONS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0608019
IRS990ScheduleD/TotalBookValueLandBuildingsAmt059792
IRS990ScheduleD/TotalBookValueOtherAssetsAmt063231
IRS990ScheduleD/TotalExpensesPerForm990Amt0670246
IRS990ScheduleD/TotalLiabilityAmt0350010
IRS990ScheduleD/TotalRevenuePerForm990Amt0608019
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0608019
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0670246
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd00
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd00
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT SOLICIT NEW STUDENTS. THE NONDISCRIMINATION POLICY IS PUBLISHED IN THE POLICY MANUAL, STUDENT MANUAL, AND ON THE SCHOOL WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT PROVIDE SCHOLARSHIPS OR FINANCIAL ASSISTANCE TO STUDENTS. THE ORGANIZATION DOES NOT SOLICIT STUDENTS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2IN MINNESOTA, CHARTER SCHOOLS ARE CONSIDERED PUBLIC SCHOOLS AND, AS SUCH, RECEIVE GENERAL EDUCATION AND SPECIAL EDUCATION AIDS IN ACCORDANCE WITH MINNESOTA DEPARTMENT OF EDUCATION FUNDING FORMULAS. THE DISTRICT ALSO RECEIVES FEDERAL NO CHILD LEFT BEHIND FUNDING.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS REVIEWS THE FULL 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0449568
IRS990/TotalAssetsEOYAmt0385901
IRS990/TotalAssetsGrp/BOYAmt0449568
IRS990/TotalAssetsGrp/EOYAmt0385901
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0603503
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0117525
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0552721
IRS990/TotalFunctionalExpensesGrp/TotalAmt0670246
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0404704
IRS990/TotalLiabilitiesEOYAmt0403264
IRS990/TotalLiabilitiesGrp/BOYAmt0404704
IRS990/TotalLiabilitiesGrp/EOYAmt0403264
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt044864
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-17363
IRS990/TotalOtherCompensationAmt012180
IRS990/TotalProgramServiceExpensesAmt0552721
IRS990/TotalProgramServiceRevenueAmt04229
IRS990/TotalReportableCompFromOrgAmt0136727
IRS990/TotalRevenueGrp/ExclusionAmt0287
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04229
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0608019
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0449568
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0385901
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt07258
IRS990/TravelGrp/TotalAmt07258
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt044864
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-17363
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 130
IRS990/USAddress/CityNm0PILLAGER
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd0564732179
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0HTTP://PILLAGERCHARTER.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GREG ZIMMERMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum02187463875
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-01-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PILLAGER AREA CHARTER SCHOOL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DISTRICT NO 4080
ReturnHeader/Filer/BusinessNameControlTxt0PILL
ReturnHeader/Filer/EIN0412012406
ReturnHeader/Filer/PhoneNum02187463875
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 130
ReturnHeader/Filer/USAddress/CityNm0PILLAGER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd0564732179
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411656121
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHLENNER WENNER & CO CPA'S PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1496
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ST CLOUD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0563021496
ReturnHeader/PreparerPersonGrp/PhoneNum03202510286
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHELLEY GAETZ
ReturnHeader/ReturnTs02017-01-30T12:57:00-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.96$1.03$0.08$0.73$0.69$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$1.11$0.12$0.66$0.70$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.60$0.68$0.08$0.69$0.62$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.81$0.15$0.58$0.55$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.92$0.18$0.56$0.49$0.07
2018Summary only. Only limited summary data is available for this year.$0.87$1.12$0.25$0.57$0.69$0.12
2017Summary only. Only limited summary data is available for this year.$0.95$1.08$0.13$0.64$0.75$0.11
2016Detailed filing. Detailed filing data is available for this year.$0.39$0.40$0.02$0.61$0.67$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.45$0.40$0.04$0.63$0.65$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.42$0.07$0.35$0.72$0.67$0.05
2013Summary only. Only limited summary data is available for this year.$0.38$0.07$0.31$0.65$0.68$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.09$0.34$0.74
2011Summary only. Only limited summary data is available for this year.$0.51$0.06$0.45$0.61$0.73$0.12