Civic Intelligence

Spirit Lake Protective Association

EIN 42-1375213 • 501(c)3 • Spirit Lake, IA

Profile

To solicit and receive contributions, gifts, grants, devises, or bequests of real or personal property or both from individuals, foundations, and public and private entities; and to maintain, use and apply, directly or indirectly, the whole or any part of the income therefrom and the principal thereof, exclusively for the benefit of, or to carry out the purposes of preservation of big spirit lake and surrounding areas.

PO Box 51Spirit Lake, IA 51360

www.theslpa.org

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

34th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

89th percentile

47%

Higher net margin than 89% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

75th percentile

$550

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

63rd percentile

9.3%

Faster asset growth than 63% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Revenue Growth

11th percentile

-31%

Faster revenue growth than 11% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$614,569

Up $57,405 (+10%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$614,569

Up $57,405 (+10%) from 2024

Operations
Liabilities / Revenue34th percentileNet Margin89th percentile

Revenue

Down

$121,288

Down $120,219 (-50%) from 2024

Expenses

Down

$63,883

Down $177,915 (-74%) from 2024

Net Income

Up

$57,405

Up $57,696 (+19827%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth63rd percentile

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

$800K$600K$400K$200K$0Assets 2010: $113,848Liabilities 2010: $02010Assets 2011: $205,155Net Assets 2011: $205,1552011Assets 2012: $152,849Liabilities 2012: $0Net Assets 2012: $152,8492012Assets 2013: $226,856Liabilities 2013: $02013Assets 2014: $276,822Liabilities 2014: $02014Assets 2015: $284,222Liabilities 2015: $02015Assets 2016: $278,360Net Assets 2016: $278,3602016Assets 2017: $304,761Net Assets 2017: $304,7612017Assets 2018: $325,709Liabilities 2018: $02018Assets 2019: $338,771Net Assets 2019: $338,7712019Assets 2020: $347,972Net Assets 2020: $347,9722020Assets 2021: $428,105Net Assets 2021: $428,1052021Assets 2022: $403,765Net Assets 2022: $403,7652022Assets 2023: $514,086Liabilities 2023: $0Net Assets 2023: $514,0862023Assets 2024: $557,164Liabilities 2024: $0Net Assets 2024: $557,1642024Assets 2025: $614,569Liabilities 2025: $0Net Assets 2025: $614,5692025

Highlighted filing

2025

Assets$614,569
Liabilities$0
Net Assets$614,569
Open 2025 Filing

Operations Trend

Revenue Growth11th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2010: $114,872Expenses 2010: $32,336Net Income 2010: $82,5362010Revenue 2011: $132,710Expenses 2011: $41,403Net Income 2011: $91,3072011Revenue 2012: $281,511Expenses 2012: $332,190Net Income 2012: -$50,6792012Revenue 2013: $131,865Expenses 2013: $57,858Net Income 2013: $74,0072013Revenue 2014: $103,667Expenses 2014: $53,701Net Income 2014: $49,9662014Revenue 2015: $78,389Expenses 2015: $70,990Net Income 2015: $7,3992015Revenue 2016: $45,526Expenses 2016: $37,355Net Income 2016: $8,1712016Revenue 2017: $165,278Expenses 2017: $143,126Net Income 2017: $22,1522017Revenue 2018: $79,303Expenses 2018: $68,116Net Income 2018: $11,1872018Revenue 2019: $54,699Expenses 2019: $42,073Net Income 2019: $12,6262019Revenue 2020: $62,615Expenses 2020: $46,307Net Income 2020: $16,3082020Revenue 2021: $96,121Expenses 2021: $75,238Net Income 2021: $20,8832021Revenue 2022: $80,036Expenses 2022: $58,556Net Income 2022: $21,4802022Revenue 2023: $256,121Expenses 2023: $167,426Net Income 2023: $88,6952023Revenue 2024: $241,507Expenses 2024: $241,798Net Income 2024: -$2912024Revenue 2025: $121,288Expenses 2025: $63,883Net Income 2025: $57,4052025

Highlighted filing

2025

Revenue$121,288
Expenses$63,883
Net Income$57,405
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$614,569
Liabilities
$0
Net assets
$614,569
Revenue
$121,288
Expenses
$63,883
Net income
$57,405
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.15$0.00$6.15$1.21$0.64$0.57
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.57$0.00$5.57$2.42$2.42$0.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.14$0.00$5.14$2.56$1.67$0.89
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.04$4.04$0.80$0.59$0.21
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.28$4.28$0.96$0.75$0.21
2020Detailed filing. Detailed filing data is available for this year.$3.48$3.48$0.63$0.46$0.16
2019Detailed filing. Detailed filing data is available for this year.$3.39$3.39$0.55$0.42$0.13
2018Summary only. Only limited summary data is available for this year.$3.26$0.00$0.79$0.68$0.11
2017Detailed filing. Detailed filing data is available for this year.$3.05$3.05$1.65$1.43$0.22
2016Detailed filing. Detailed filing data is available for this year.$2.78$2.78$0.46$0.37$0.08
2015Summary only. Only limited summary data is available for this year.$2.84$0.00$0.78$0.71$0.07
2014Summary only. Only limited summary data is available for this year.$2.77$0.00$1.04$0.54$0.50
2013Summary only. Only limited summary data is available for this year.$2.27$0.00$1.32$0.58$0.74
2012Summary only. Only limited summary data is available for this year.$1.53$0.00$1.53$2.82$3.32$0.51
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.05$2.05$1.33$0.41$0.91
2010Summary only. Only limited summary data is available for this year.$1.14$0.00$1.15$0.32$0.83
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Nov 18, 2025
Return Version
2024v5.0
Gross Receipts
$127,285
Mission and Program Overview

Mission

To solicit and receive contributions, gifts, grants, devises, or bequests of real or personal property or both from individuals, foundations, and public and private entities; and to maintain, use and apply, directly or indirectly, the whole or any part of the income therefrom and the principal thereof, exclusively for the benefit of, or to carry out the purposes of preservation of big spirit lake and surrounding areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$382,788$382,788→ $0
Cash and Non-Interest-Bearing Accounts$174,376$231,781▲ $57,405
Total Assets$557,164$614,569▲ $57,405
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$557,164$614,569▲ $57,405
Total Net Assets Fund Balance$557,164$614,569▲ $57,405
Total Liabilities and Net Assets / Fund Balance$557,164$614,569▲ $57,405
Compensation and Service Providers
Top Officer Pay75th percentile

Board Members and Trustees

NameTitle
John SmeltzerPresident
Becki HuisengaDirector
Bill LeupoldDirector
Bill MaasDirector
Blaine StrampeDirector
Craig LawrenceDirector
Frank McdowellDirector
Joe UlmanDirector
Kirk HuisengaDirector
Maggie WilcoxDirector
Marsha SmeltzerDirector
Travis SchlengerDirector
Rosie LundquistSecretary
Maria MellmanTreasurer
Gayle MayerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$104,775
Program Service Revenue
$0
Investment Income
$5,548
Other Revenue
$10,965
All Other Contributions
$87,635
Change in Net Assets
$57,405
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$62,783
Salaries, Compensation, and Employee Benefits$1,100
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$6,542--$6,542
Office Expenses$2,923--$2,923
Insurance$2,712--$2,712
Other Expenses$2,250--$2,250
Fees for Services Accounting$1,775--$1,775
All Other Expenses$1,714--$1,714
Other Salaries and Wages-$1,100-$1,100
Conferences and Meetings-$242-$242
Information Technology$140--$140
Total Functional Expenses$62,541$1,342$0$63,883
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$16,962
Fundraising Direct Expenses$5,997
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Pancake Breakfa$10,636$10,636$5,997$4,639
Total Events$10,636$10,636$5,997$4,639
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
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 10B

“The failure to have such policies in place at this time should not jeopardize the organization's tax exempt status. The organization is taking steps in calendar year 2025 to implement such policies and anticipates adoption of such in the upcoming year.”

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

“Form 990 is reviewed with the board prior to its filing”

Form 990, Page 6, Part VI, Line 19

“Documents are available upon request”

Filing and Contact Details

Filer

Filer Name
Spirit Lake Protective Association
EIN
42-1375213
Phone
7123302312
Address
PO BOX 51, SPIRIT LAKE, IA 51360

Signing Officer

Name
John Smeltzer
Title
President
Phone
7123302312
Signed
2025-11-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Smeltzer
Formed
1984
Legal Domicile
Ia
Voting Board Members
15
Independent Board Members
15
Employees
0

Preparer

Firm
Williams & Company CPA Pc
Address
PO BOX 472, ESTHERVILLE, IA 51334
Preparer
Sara M Fechter CPA
Phone
7123622411
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To solicit and receive contributions, gifts, grants, devises, or bequests of real or personal property or both from individuals, foundations, and public and private entities; and to maintain, use and apply, directly or indirectly, the whole or any part of the income therefrom and the principal thereof, exclusively for the benefit of, or to carry out the purposes of preservation of big spirit lake and surrounding areas.”

Raw XML AppendixShowing 400 of 404 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/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO SOLICIT AND RECEIVE CONTRIBUTIONS, GIFTS, GRANTS, DEVISES, OR BEQUESTS OF REAL OR PERSONAL PROPERTY OR BOTH FROM INDIVIDUALS, FOUNDATIONS, AND PUBLIC AND PRIVATE ENTITIES; AND TO MAINTAIN, USE AND APPLY, DIRECTLY OR INDIRECTLY, THE WHOLE OR ANY PART OF THE INCOME THEREFROM AND THE PRINCIPAL THEREOF, EXCLUSIVELY FOR THE BENEFIT OF, OR TO CARRY OUT THE PURPOSES OF PRESERVATION OF BIG SPIRIT LAKE AND SURROUNDING AREAS.
IRS990/AdvertisingGrp/ProgramServicesAmt06542
IRS990/AdvertisingGrp/TotalAmt06542
IRS990/AllOtherContributionsAmt087635
IRS990/AllOtherExpensesGrp/ProgramServicesAmt01714
IRS990/AllOtherExpensesGrp/TotalAmt01714
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0MARIA MELLMAN
IRS990/BooksInCareOfDetail/PhoneNum07125418863
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt05 24TH ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0SPIRIT LAKE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd051360
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0174376
IRS990/CashNonInterestBearingGrp/EOYAmt0231781
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0242
IRS990/ConferencesMeetingsGrp/TotalAmt0242
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0104775
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt05548
IRS990/CYOtherExpensesAmt062783
IRS990/CYOtherRevenueAmt010965
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt057405
IRS990/CYSalariesCompEmpBnftPaidAmt01100
IRS990/CYTotalExpensesAmt063883
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0121288
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0ENHANCE THE WATER QUALITY AND WILDLIFE HABITAT FOR THE IOWA GREAT LAKES REGION
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt030541
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt01775
IRS990/FeesForServicesAccountingGrp/TotalAmt01775
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt44.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt84.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt102.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt112.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt122.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt132.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt142.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/PersonNm0BECKI HUISENGA
IRS990/Form990PartVIISectionAGrp/PersonNm1KIRK HUISENGA
IRS990/Form990PartVIISectionAGrp/PersonNm2CRAIG LAWRENCE
IRS990/Form990PartVIISectionAGrp/PersonNm3BILL LEUPOLD
IRS990/Form990PartVIISectionAGrp/PersonNm4ROSIE LUNDQUIST
IRS990/Form990PartVIISectionAGrp/PersonNm5BILL MAAS
IRS990/Form990PartVIISectionAGrp/PersonNm6GAYLE MAYER
IRS990/Form990PartVIISectionAGrp/PersonNm7FRANK MCDOWELL
IRS990/Form990PartVIISectionAGrp/PersonNm8MARIA MELLMAN
IRS990/Form990PartVIISectionAGrp/PersonNm9TRAVIS SCHLENGER
IRS990/Form990PartVIISectionAGrp/PersonNm10JOHN SMELTZER
IRS990/Form990PartVIISectionAGrp/PersonNm11MARSHA SMELTZER
IRS990/Form990PartVIISectionAGrp/PersonNm12BLAINE STRAMPE
IRS990/Form990PartVIISectionAGrp/PersonNm13JOE ULMAN
IRS990/Form990PartVIISectionAGrp/PersonNm14MAGGIE WILCOX
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01984
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt05997
IRS990/FundraisingGrossIncomeAmt016962
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0127285
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt015
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt0140
IRS990/InformationTechnologyGrp/TotalAmt0140
IRS990/InsuranceGrp/ProgramServicesAmt02712
IRS990/InsuranceGrp/TotalAmt02712
IRS990/InvestmentIncomeGrp/ExclusionAmt05548
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05548
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0IA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt017140
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO SOLICIT AND RECEIVE CONTRIBUTIONS, GIFTS, GRANTS, DEVISES, OR BEQUESTS OF REAL OR PERSONAL PROPERTY OR BOTH FROM INDIVIDUALS, FOUNDATIONS, AND PUBLIC AND PRIVATE ENTITIES; AND TO MAINTAIN, USE AND APPLY, DIRECTLY OR INDIRECTLY, THE WHOLE OR ANY PART OF THE INCOME THEREFROM AND THE PRINCIPAL THEREOF, EXCLUSIVELY FOR THE BENEFIT OF, OR TO CARRY OUT THE PURPOSES OF PRESERVATION OF BIG SPIRIT LAKE AND SURROUNDING AREAS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0557164
IRS990/NetAssetsOrFundBalancesEOYAmt0614569
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt010965
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0557164
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0614569
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt02923
IRS990/OfficeExpensesGrp/TotalAmt02923
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0FIREWORKS EXPENSE
IRS990/OtherExpensesGrp/Desc1FACILITY REPAIRS
IRS990/OtherExpensesGrp/Desc2DOCK EXPENSE
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/ProgramServicesAmt032000
IRS990/OtherExpensesGrp/ProgramServicesAmt18985
IRS990/OtherExpensesGrp/ProgramServicesAmt23500
IRS990/OtherExpensesGrp/ProgramServicesAmt32250
IRS990/OtherExpensesGrp/TotalAmt032000
IRS990/OtherExpensesGrp/TotalAmt18985
IRS990/OtherExpensesGrp/TotalAmt23500
IRS990/OtherExpensesGrp/TotalAmt32250
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01100
IRS990/OtherSalariesAndWagesGrp/TotalAmt01100
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOHN SMELTZER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0FIREWORKS DISPLAY ON BIG SPIRIT LAKE
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt032000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/ReconcilationRevenueExpnssAmt057405
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0382788
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0382788
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0104775
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0214948
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0237725
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt021195
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt022986
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0601629
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt05548
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt08466
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt07182
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt06836
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt05336
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt033368
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt016962
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt019496
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt025185
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt058873
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt060466
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0180982
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt05548
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt08466
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt07182
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt06836
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt05336
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt033368
IRS990ScheduleA/InvestmentIncomeCYPct00.04000
IRS990ScheduleA/InvestmentIncomePYPct00.04000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.95910
IRS990ScheduleA/PublicSupportPY509Pct00.96420
IRS990ScheduleA/PublicSupportTotal509Amt0782611
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0121737
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0234444
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0262910
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt080068
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt083452
IRS990ScheduleA/Total509Grp/TotalAmt0782611
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0127285
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0242910
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0270092
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt086904
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt088788
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0815979
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05997
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0PANCAKE BREAKFA
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt010636
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt010636
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt010636
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt010636
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt04639
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05997
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05997
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO SOLICIT AND RECEIVE CONTRIBUTIONS, GIFTS, GRANTS, DEVISES, OR BEQUESTS OF REAL OR PERSONAL PROPERTY OR BOTH FROM INDIVIDUALS, FOUNDATIONS, AND PUBLIC AND PRIVATE ENTITIES; AND TO MAINTAIN, USE AND APPLY, DIRECTLY OR INDIRECTLY, THE WHOLE OR ANY PART OF THE INCOME THEREFROM AND THE PRINCIPAL THEREOF, EXCLUSIVELY FOR THE BENEFIT OF, OR TO CARRY OUT THE PURPOSES OF PRESERVATION OF BIG SPIRIT LAKE AND SURROUNDING AREAS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FAILURE TO HAVE SUCH POLICIES IN PLACE AT THIS TIME SHOULD NOT JEOPARDIZE THE ORGANIZATION'S TAX EXEMPT STATUS. THE ORGANIZATION IS TAKING STEPS IN CALENDAR YEAR 2025 TO IMPLEMENT SUCH POLICIES AND ANTICIPATES ADOPTION OF SUCH IN THE UPCOMING YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS REVIEWED WITH THE BOARD PRIOR TO ITS FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 10B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0557164
IRS990/TotalAssetsEOYAmt0614569
IRS990/TotalAssetsGrp/BOYAmt0557164
IRS990/TotalAssetsGrp/EOYAmt0614569
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0104775
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01342
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt062541
IRS990/TotalFunctionalExpensesGrp/TotalAmt063883
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0557164
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0614569
IRS990/TotalProgramServiceExpensesAmt062541
IRS990/TotalRevenueGrp/ExclusionAmt05548
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0121288
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0557164
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0614569
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 51
IRS990/USAddress/CityNm0SPIRIT LAKE
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd051360
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0WWW.THESLPA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN SMELTZER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07123302312
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPIRIT LAKE PROTECTIVE ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SPIR
ReturnHeader/Filer/EIN0421375213
ReturnHeader/Filer/PhoneNum07123302312
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 51
ReturnHeader/Filer/USAddress/CityNm0SPIRIT LAKE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd051360
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421377056
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WILLIAMS & COMPANY CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 472
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ESTHERVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd051334
ReturnHeader/PreparerPersonGrp/PhoneNum07123622411
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SARA M FECHTER CPA
ReturnHeader/ReturnTs02025-12-15T09:17:33-05:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.