Civic Intelligence

Garrison Area Improvement Association

990 • Fiscal year 2014 • EIN 45-0421726

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 05, 2015

PO Box 445Garrison, ND 58540

(701) 463-2631

Siviq Scores

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

Liabilities / Assets

59th percentile

0.02x

Higher debt load relative to assets than 59% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

70th percentile

0.05x

Higher debt load relative to revenue than 70% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Net Margin

25th percentile

-6.9%

Higher net margin than 25% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Asset Growth

40th percentile

-1.6%

Faster asset growth than 40% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

11th percentile

-28%

Faster revenue growth than 11% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$401,021

Down $6,419 (-1.6%) from 2013

Net Assets

Down

$392,978

Down $4,226 (-1.1%) from 2013

Liabilities

Down

$8,043

Down $2,193 (-21%) from 2013

Revenue

Down

$178,139

Down $68,942 (-28%) from 2013

Expenses

Up

$190,419

Up $4,433 (+2.4%) from 2013

Net Income

Down

-$12,280

Down $73,375 (-120%) from 2013

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $282,563Liabilities 2011: $14,591Net Assets 2011: $267,9722011Assets 2012: $347,357Liabilities 2012: $11,248Net Assets 2012: $336,1092012Assets 2013: $407,440Liabilities 2013: $10,236Net Assets 2013: $397,2042013Assets 2014: $401,021Liabilities 2014: $8,043Net Assets 2014: $392,9782014Assets 2015: $463,235Liabilities 2015: $272,745Net Assets 2015: $190,4902015Assets 2016: $479,834Liabilities 2016: $201,947Net Assets 2016: $277,8872016Assets 2017: $460,579Liabilities 2017: $120,222Net Assets 2017: $340,3572017Assets 2018: $496,426Liabilities 2018: $109,413Net Assets 2018: $387,0132018Assets 2019: $780,756Liabilities 2019: $346,210Net Assets 2019: $434,5462019Assets 2020: $1,032,748Liabilities 2020: $425,680Net Assets 2020: $607,0682020Assets 2021: $1,217,242Liabilities 2021: $287,086Net Assets 2021: $930,1562021Assets 2022: $1,597,195Liabilities 2022: $266,953Net Assets 2022: $1,330,2422022Assets 2023: $1,853,468Liabilities 2023: $274,336Net Assets 2023: $1,579,1322023Assets 2024: $1,886,705Liabilities 2024: $253,660Net Assets 2024: $1,633,0452024

Highlighted filing

2014

Assets$401,021
Liabilities$8,043
Net Assets$392,978

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $386,072Expenses 2011: $128,346Net Income 2011: $257,7262011Revenue 2012: $228,082Expenses 2012: $161,179Net Income 2012: $66,9032012Revenue 2013: $247,081Expenses 2013: $185,986Net Income 2013: $61,0952013Revenue 2014: $178,139Expenses 2014: $190,419Net Income 2014: -$12,2802014Revenue 2015: $173,244Expenses 2015: $375,732Net Income 2015: -$202,4882015Revenue 2016: $335,919Expenses 2016: $172,584Net Income 2016: $163,3352016Revenue 2017: $236,496Expenses 2017: $224,492Net Income 2017: $12,0042017Revenue 2018: $285,331Expenses 2018: $238,675Net Income 2018: $46,6562018Revenue 2019: $329,541Expenses 2019: $235,844Net Income 2019: $93,6972019Revenue 2020: $578,255Expenses 2020: $333,769Net Income 2020: $244,4862020Revenue 2021: $719,377Expenses 2021: $375,564Net Income 2021: $343,8132021Revenue 2022: $765,575Expenses 2022: $374,212Net Income 2022: $391,3632022Revenue 2023: $695,960Expenses 2023: $443,497Net Income 2023: $252,4632023Revenue 2024: $763,866Expenses 2024: $716,898Net Income 2024: $46,9682024

Highlighted filing

2014

Revenue$178,139
Expenses$190,419
Net Income-$12,280
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 5, 2015
Return Version
2014v5.0
Gross Receipts
$291,602
Mission and Program Overview

Mission

To aid, assist, encourage, & promote development & expansion of business concerns in the area by making plant or other facilities available. The organization also provides grants & loans to new & existing businesses.

To aid, assist, encourage & promote development & expansion of business concerns in the area by making plant or other facilities available. The organization also provides grants & loans to new & existing businesses.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$275,465$274,982▼ $483
Other Notes and Loans Receivable, Net$98,809$90,419▼ $8,390
Land, Buildings, and Equipment, Net$33,166$35,620▲ $2,454
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$407,440$401,021▼ $6,419
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$10,233$8,043▼ $2,190
Other Liabilities$3--
Total Liabilities$10,236$8,043▼ $2,193
Net Assets / Fund Balance
Unrestricted Net Assets$397,204$392,978▼ $4,226
Total Net Assets Fund Balance$397,204$392,978▼ $4,226
Total Liabilities and Net Assets / Fund Balance$407,440$401,021▼ $6,419

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$54,583-$54,583
Buildings$18,216-$18,216
Land$5,000-$5,000
Other Land Buildings$-42,179$42,179-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mike GacklePresident
Mike YoungsVice President
David JeffreyDirector
Kyle GiffyDirector
Martin DahlDirector
Paul SchlichtingDirector
Shannon JeffersDirector
Shannon StaehrDirector
Mike MattesonSecr/Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$43,700
Program Service Revenue
$2,486
Investment Income
$3,443
Other Revenue
$128,510
All Other Contributions
$4,000
Change in Net Assets
$-12,280
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$69,560
Other Expenses$67,434
Salaries, Compensation, and Employee Benefits$53,425
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$69,560--$69,560
Other Salaries and Wages$53,425--$53,425
Occupancy$8,200--$8,200
Depreciation Depletion$2,317--$2,317
Fees for Services Legal$1,656--$1,656
Office Expenses$1,152--$1,152
Fees for Services Accounting$1,000--$1,000
All Other Expenses$972--$972
Advertising$878--$878
Other Expenses$383--$383
Information Technology$356--$356
Conferences and Meetings$205--$205
Insurance$149--$149
Total Functional Expenses$190,419$0$0$190,419
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Garrison AmbulanceGarrison, ND-ambulance services$11,035
City of Max NDMax, ND-city support$6,820
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$237,747
Gaming Direct Expenses$113,463
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Executive director reviews the return and compares it to the financial records. It is reviewed by the Board.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The executive director's and other employees' compensation is compared to market rates and authorized by the board of directors.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents, policies, and financial statements are made available upon request.

Filing and Contact Details

Filer

Filer Name
Garrison Area Improvement Association
EIN
45-0421726
Phone
7014632631
Address
PO Box 445, Garrison, ND 58540

Signing Officer

Name
Lindsay Bofenkamp
Title
Executive Director
Signed
2015-10-05
Discuss with paid preparer
Yes

Organization Details

Formed
1991
Legal Domicile
Nd
Voting Board Members
9
Independent Board Members
9
Employees
12

Preparer

Firm
Ritter Adair & Associates Pc
Address
1900 BURNT BOAT DR STE 102, BISMARCK, ND 58503-0827
Preparer
Laura G Adair CPA
Phone
7017513883
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

Other adjustments = $8054

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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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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1300
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt026
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1300
IRS990/OtherRevenueTotalAmt0326
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt053425
IRS990/OtherSalariesAndWagesGrp/TotalAmt053425
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt098809
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt090419
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0561500
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc1Taxi fares
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0420
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12066
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0420
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12066
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt032325
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt043703
IRS990/PYInvestmentIncomeAmt09430
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt076788
IRS990/PYOtherRevenueAmt0203254
IRS990/PYProgramServiceRevenueAmt02072
IRS990/PYRevenuesLessExpensesAmt061095
IRS990/PYSalariesCompEmpBnftPaidAmt065495
IRS990/PYTotalExpensesAmt0185986
IRS990/PYTotalRevenueAmt0247081
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-12280
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt03900
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt018216
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt018216
IRS990ScheduleD/EquipmentGrp/BookValueAmt054583
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt054583
IRS990ScheduleD/LandGrp/BookValueAmt05000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-42179
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt042179
IRS990ScheduleD/TotalBookValueLandBuildingsAmt035620
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt084808
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt01445
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt02700
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt04145
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0113463
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt010379
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0227368
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0237747
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0124284
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt083383
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt03189
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt080194
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsBingoAmt0992
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt024943
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt025935
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt08500
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0Gertrude Schreiner
IRS990ScheduleG/GamingManagerServicesProvTxt0Management and record keeping
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0Gertrude Schreiner
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0true
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0625 2nd St NE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Garrison
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0ND
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd058540
IRS990ScheduleG/StatesWhereGamingConductedCd0ND
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0Tanya Stebbins Employee Management and record keeping $7114
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt1ND $84808
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III, Line 16 - Gaming Manager - Name, Description of Services, Compensation
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc1Part III, Line 17b - Distributions Required Under State Law
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt06820
IRS990ScheduleI/RecipientTable/CashGrantAmt111035
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0city support
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1ambulance services
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0City of Max ND
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1Garrison Ambulance
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO Box 116
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1PO Box 517
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Max
IRS990ScheduleI/RecipientTable/USAddress/CityNm1Garrison
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0ND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1ND
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd058759
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd158540
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt02
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Executive director reviews the return and compares it to the financial records. It is reviewed by the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The executive director's and other employees' compensation is compared to market rates and authorized by the board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing documents, policies, and financial statements are made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Other adjustments = $8054
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.25$1.63$0.76$0.72$0.05
2023Summary only. Only limited summary data is available for this year.$1.85$0.27$1.58$0.70$0.44$0.25
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$0.27$1.33$0.77$0.37$0.39
2021Summary only. Only limited summary data is available for this year.$1.22$0.29$0.93$0.72$0.38$0.34
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.43$0.61$0.58$0.33$0.24
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.35$0.43$0.33$0.24$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.50$0.11$0.39$0.29$0.24$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.12$0.34$0.24$0.22$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.48$0.20$0.28$0.34$0.17$0.16
2015Detailed filing. Detailed filing data is available for this year.$0.46$0.27$0.19$0.17$0.38$0.20
2014Detailed filing. Detailed filing data is available for this year.$0.40$0.01$0.39$0.18$0.19$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.41$0.01$0.40$0.25$0.19$0.06
2012Summary only. Only limited summary data is available for this year.$0.35$0.01$0.34$0.23$0.16$0.07
2011Summary only. Only limited summary data is available for this year.$0.28$0.01$0.27$0.39$0.13$0.26
Peer Organizations

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