Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
Pine City Estates
EIN 41-6080949 • 501(c)4 • Pine City, MN
Profile
ELDERLY HOUSING
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
1.32x
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
15th percentile
Higher net margin than 15% of similar nonprofits.
Top Officer Pay
89th percentile
Higher top officer pay than 89% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
33rd percentile
Faster asset growth than 33% of similar nonprofits.
Revenue Growth
90th percentile
Faster revenue growth than 90% of similar nonprofits.
Balance Sheet
Assets
Down$232,102
Down $34,785 (-13%) from 2023
Liabilities
Down$306,906
Down $5,412 (-1.7%) from 2023
Net Assets
Down-$74,804
Down $29,373 (-65%) from 2023
Revenue
Up$71,926
Up $26,825 (+59%) from 2023
Expenses
Up$101,299
Up $38,727 (+62%) from 2023
Net Income
Down-$29,373
Down $11,902 (-68%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $232,102
- Liabilities
- $306,906
- Net assets
- -$74,804
- Revenue
- $71,926
- Expenses
- $101,299
- Net income
- -$29,373
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Oct 29, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $71,926
Mission and Program Overview
Mission
ELDERLY HOUSING
Program Services
| Description | Grants | Expenses |
|---|---|---|
| SUBSIDIZED HOUSING FOR ELDERLY INDIVIDUALS | - | $85,061 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DANIEL CARLSON | President | - | $0 | - | - |
| SUSAN VALVODA | Secretary/Tr | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Pine City Estates
- EIN
- 41-6080949
- Address
- PO BOX 101, PINE CITY, MN 55063
Signing Officer
- Name
- Daniel Carlson
- Title
- President
- Signed
- 2025-10-29
Preparer
- Firm
- Currie Myers & Associates Ltd
- Address
- 539 MAIN ST S, PINE CITY, MN 55063
- Preparer
- Krista Currie CPA Ea
- Phone
- 3206292090
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses office supplies 186 interest expense 5,092 general insurance 8,514 work comp insurance 126 permits 350 overage charge 160 miscellaneous 780 total 15,208”
Form 990-ez, Part II, Line 24
“Accounts receivable 992 15 prepaid expenses and deferred charges 3,735 2,865 improvement loan receivable 55,273 55,273 total 60,000 58,153”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 1,570 696 deferred revenue 0 351 usda loan 308,254 301,226 security deposits 2,494 4,633”
Raw XML Appendix99 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | DAN CARLSON |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3206296994 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 905 7TH STREET SW |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | PINE CITY |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 55063 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 122055 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 93138 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -29373 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 9572 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 266887 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 232102 |
| IRS990EZ/GrossReceiptsAmt | 0 | 71926 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 10 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 84832 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 80811 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -45431 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -74804 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -45431 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -74804 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 69969 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DANIEL CARLSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | SUSAN VALVODA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY/TR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 60000 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 58153 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 15208 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | ELDERLY HOUSING |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 71916 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | SUBSIDIZED HOUSING FOR ELDERLY INDIVIDUALS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 85061 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 6550 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MN |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 312318 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 306906 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 101299 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 85061 |
| IRS990EZ/TotalRevenueAmt | 0 | 71926 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OFFICE SUPPLIES 186 INTEREST EXPENSE 5,092 GENERAL INSURANCE 8,514 WORK COMP INSURANCE 126 PERMITS 350 OVERAGE CHARGE 160 MISCELLANEOUS 780 TOTAL 15,208 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ACCOUNTS RECEIVABLE 992 15 PREPAID EXPENSES AND DEFERRED CHARGES 3,735 2,865 IMPROVEMENT LOAN RECEIVABLE 55,273 55,273 TOTAL 60,000 58,153 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,570 696 DEFERRED REVENUE 0 351 USDA LOAN 308,254 301,226 SECURITY DEPOSITS 2,494 4,633 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DANIEL CARLSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-29 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PINE CITY ESTATES |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PINE |
| ReturnHeader/Filer/EIN | 0 | 416080949 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 101 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PINE CITY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 55063 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 411926228 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CURRIE MYERS & ASSOCIATES LTD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 539 MAIN ST S |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PINE CITY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 55063 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3206292090 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-29 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KRISTA CURRIE CPA EA |
| ReturnHeader/ReturnTs | 0 | 2025-11-04T19:02:16-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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