Civic Intelligence

Rugby First

990 • Fiscal year 2019 • EIN 83-2666076

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 11, 2020

PO Box 231Rugby, ND 58368

(701) 681-1230

Siviq Scores

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

Liabilities / Assets

16th percentile

0.00x

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

2019 filings • NTEE P20 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

16th percentile

0.00x

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

2019 filings • NTEE P20 • $1M-$5M nonprofits • Source year 2019

Net Margin

97th percentile

100%

Higher net margin than 97% of similar nonprofits.

2019 filings • NTEE P20 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

44th percentile

$0

Higher top officer pay than 44% of similar nonprofits.

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

2019 filings • NTEE P20 • $1M-$5M nonprofits • Source year 2019

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Assets

$1,390,100

No earlier filing loaded for comparison.

Net Assets

$1,390,100

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

$1,390,700

No earlier filing loaded for comparison.

Expenses

$600

No earlier filing loaded for comparison.

Net Income

$1,390,100

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2019: $1,390,100Liabilities 2019: $0Net Assets 2019: $1,390,1002019Assets 2020: $1,393,213Liabilities 2020: $7,000Net Assets 2020: $1,386,2132020Assets 2021: $1,392,788Liabilities 2021: $7,000Net Assets 2021: $1,385,7882021Assets 2022: $1,390,641Liabilities 2022: $5,000Net Assets 2022: $1,385,6412022Assets 2023: $1,389,970Liabilities 2023: $0Net Assets 2023: $1,389,9702023Assets 2024: $1,389,782Liabilities 2024: $0Net Assets 2024: $1,389,7822024

Highlighted filing

2019

Assets$1,390,100
Liabilities$0
Net Assets$1,390,100

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2019: $1,390,700Expenses 2019: $600Net Income 2019: $1,390,1002019Revenue 2020: $9,020Expenses 2020: $12,907Net Income 2020: -$3,8872020Revenue 2021: $0Expenses 2021: $425Net Income 2021: -$4252021Revenue 2022: $665Expenses 2022: $812Net Income 2022: -$1472022Revenue 2023: $5,466Expenses 2023: $1,137Net Income 2023: $4,3292023Revenue 2024: $0Expenses 2024: $188Net Income 2024: -$1882024

Highlighted filing

2019

Revenue$1,390,700
Expenses$600
Net Income$1,390,100
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 11, 2020
Return Version
2019v5.0
Gross Receipts
$1,390,700
Mission and Program Overview

Mission

Rugby first's economic development activities will be indirect, provided to the town and region by the operation of a community multi-use space. Employers and residents of rugby and the surrounding area have expressed frustration with the lack of amenities, after school programs, and multipurpose space available in the community. It is hard to recruit people to live and work in the area when they must leave the rural community for basic services and events. Childcare is also so limited that it affects the employment opportunities that parents can take because they cannot find appropriate care for their children. This planned multi-purpose space will allow schools, non-profits, and community organizations to use the space to expand and grow their missions. Currently, rugby is host to a variety of community organizations and non-profits, but very few of these groups have their own physical location, meeting rooms, or space for their programming and events. Separately, none of these group

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net-$1,389,400-
Cash and Non-Interest-Bearing Accounts-$700-
Total Assets$0$1,390,100▲ $1,390,100
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$1,389,400-
Net Assets Without Donor Restrictions-$700-
Total Net Assets Fund Balance$0$1,390,100▲ $1,390,100
Total Liabilities and Net Assets / Fund Balance$0$1,390,100▲ $1,390,100

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,389,400-$1,389,400
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bradley D WanglerPresident
Jeffery DuchscherSecretary
Stephanie SteinkeTreasurer
Kyle NelsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,390,700
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,390,700
Change in Net Assets
$1,390,100

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Real Estate Commercial1$1,389,400
Total Noncash Contributions1$1,389,400
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$600
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses-$600-$600
Total Functional Expenses$0$600$0$600
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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

The organization e-mails a copy of form 990 to all board members prior to filing the form each year.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Rugby First
EIN
83-2666076
Phone
7016811230
Address
PO BOX 231, RUGBY, ND 58368

Signing Officer

Name
Stephanie Steinke
Title
Treasurer
Phone
7016811230
Signed
2020-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bradley D Wangler
Formed
2019
Legal Domicile
Nd
Voting Board Members
4
Independent Board Members
0
Employees
0

Preparer

Firm
Accounting Solutions
Address
1419 2ND AVE SW, MINOT, ND 58701-3629
Preparer
Marlys Magnuson
Phone
7018370348
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Rugby first's economic development activities will be indirect, provided to the town and region by the operation of a community multi-use space. Employers and residents of rugby and the surrounding area have expressed frustration with the lack of amenities, after school programs, and multipurpose space available in the community. It is hard to recruit people to live and work in the area when they must leave the rural community for basic services and events. Childcare is also so limited that it affects the employment opportunities that parents can take because they cannot find appropriate care for their children. This planned multi-purpose space will allow schools, non-profits, and community organizations to use the space to expand and grow their missions. Currently, rugby is host to a variety of community organizations and non-profits, but very few of these groups have their own physical location, meeting rooms, or space for their programming and events. Separately, none of these groups has the resources to build, buy or support a space like this into the long-term future. We believe that rugby first can build and maintain this building for the community and it can become a place where all people and groups are welcome and it can provide some of the amenities and services that our rural community needs. Creative partnerships can be forged with other groups in the region to continue to provide and grow things like music academy for kids, art classes and camps for kids and adults, extra space for our churches to provide vacation bible school and other workshops and activities for their congregation. The municipal recreation department could expand their offerings into the winter in a year-round space, currently they are limited to only summer activities. The local museum and historical society hosts arts and culture events for all ages as well as kids camps for traditional crafts, often supported by state and federal arts grants, but they are limited to the summer as they do not have a year-round space. Rugby currently does not have an after-school program of any kind. Employers and workers have all identified the need for program like this and the need for childcare after 6pm, which is currently unavailable in the area. Workers find it hard to maintain a job when they have to be off the clock and to their childcare facility by 6:00pm. Creating the space and forging the partnership with a community organization that can provide quality child care and afterschool programming would be extremely beneficial in the area not only for the children, but for the parents and employers who would benefit from the increased care hours. Rugby, north dakota is a small town of about 2800 people. Pierce county's total population is about 4000. The area is primarily agricultural in nature with a population spread across the countryside with small towns approximately 30 miles apart. With such small communities and a population spread across the region it is hard to have the necessary amenities in each town. Rugby has been the county seat since the early 1900s and has been the largest town in the region for decades, making it the most obvious choice to host a community center building. According to the 2010 census the average wage per capita in pierce county was only 26,619 and per household 45,996. We believe that an umbrella organization like rugby first could provide the space and organization needed to help other non-profits and community groups meet their missions.

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

Rugby first plans to fundraise and build a multipurpose community center. The management and maintenance of the community center would be rugby first's long-term operation. There are two landowners in the area that have pledged to make a charitable donation of their land so that the community center can be located in town on the edge of a new housing development, connected to the existing system of walking paths the encircle the town of rugby. By being placed adjacent to the existing housing development the area has room to grow if the community center proves successful and can grow as rugby grows. Overall the location is ideal for rugby first and for the town of rugby. Rugby first would not discriminate against any group or cause in the use of its building. Rugby first plans to partner with local and regional non-profits and municipalities to make use of the space. Residents could also rent and use the space when available for community events as needed.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RUGBY FIRST'S ECONOMIC DEVELOPMENT ACTIVITIES WILL BE INDIRECT, PROVIDED TO THE TOWN AND REGION BY THE OPERATION OF A COMMUNITY MULTI-USE SPACE. EMPLOYERS AND RESIDENTS OF RUGBY AND THE SURROUNDING AREA HAVE EXPRESSED FRUSTRATION WITH THE LACK OF AMENITIES, AFTER SCHOOL PROGRAMS, AND MULTIPURPOSE SPACE AVAILABLE IN THE COMMUNITY. IT IS HARD TO RECRUIT PEOPLE TO LIVE AND WORK IN THE AREA WHEN THEY MUST LEAVE THE RURAL COMMUNITY FOR BASIC SERVICES AND EVENTS. CHILDCARE IS ALSO SO LIMITED THAT IT AFFECTS THE EMPLOYMENT OPPORTUNITIES THAT PARENTS CAN TAKE BECAUSE THEY CANNOT FIND APPROPRIATE CARE FOR THEIR CHILDREN. THIS PLANNED MULTI-PURPOSE SPACE WILL ALLOW SCHOOLS, NON-PROFITS, AND COMMUNITY ORGANIZATIONS TO USE THE SPACE TO EXPAND AND GROW THEIR MISSIONS. CURRENTLY, RUGBY IS HOST TO A VARIETY OF COMMUNITY ORGANIZATIONS AND NON-PROFITS, BUT VERY FEW OF THESE GROUPS HAVE THEIR OWN PHYSICAL LOCATION, MEETING ROOMS, OR SPACE FOR THEIR PROGRAMMING AND EVENTS. SEPARATELY, NONE OF THESE GROUPS HAS THE RESOURCES TO BUILD, BUY OR SUPPORT A SPACE LIKE THIS INTO THE LONG-TERM FUTURE. WE BELIEVE THAT RUGBY FIRST CAN BUILD AND MAINTAIN THIS BUILDING FOR THE COMMUNITY AND IT CAN BECOME A PLACE WHERE ALL PEOPLE AND GROUPS ARE WELCOME AND IT CAN PROVIDE SOME OF THE AMENITIES AND SERVICES THAT OUR RURAL COMMUNITY NEEDS. CREATIVE PARTNERSHIPS CAN BE FORGED WITH OTHER GROUPS IN THE REGION TO CONTINUE TO PROVIDE AND GROW THINGS LIKE MUSIC ACADEMY FOR KIDS, ART CLASSES AND CAMPS FOR KIDS AND ADULTS, EXTRA SPACE FOR OUR CHURCHES TO PROVIDE VACATION BIBLE SCHOOL AND OTHER WORKSHOPS AND ACTIVITIES FOR THEIR CONGREGATION. THE MUNICIPAL RECREATION DEPARTMENT COULD EXPAND THEIR OFFERINGS INTO THE WINTER IN A YEAR-ROUND SPACE, CURRENTLY THEY ARE LIMITED TO ONLY SUMMER ACTIVITIES. THE LOCAL MUSEUM AND HISTORICAL SOCIETY HOSTS ARTS AND CULTURE EVENTS FOR ALL AGES AS WELL AS KIDS CAMPS FOR TRADITIONAL CRAFTS, OFTEN SUPPORTED BY STATE AND FEDERAL ARTS GRANTS, BUT THEY ARE LIMITED TO THE SUMMER AS THEY DO NOT HAVE A YEAR-ROUND SPACE. RUGBY CURRENTLY DOES NOT HAVE AN AFTER-SCHOOL PROGRAM OF ANY KIND. EMPLOYERS AND WORKERS HAVE ALL IDENTIFIED THE NEED FOR PROGRAM LIKE THIS AND THE NEED FOR CHILDCARE AFTER 6PM, WHICH IS CURRENTLY UNAVAILABLE IN THE AREA. WORKERS FIND IT HARD TO MAINTAIN A JOB WHEN THEY HAVE TO BE OFF THE CLOCK AND TO THEIR CHILDCARE FACILITY BY 6:00PM. CREATING THE SPACE AND FORGING THE PARTNERSHIP WITH A COMMUNITY ORGANIZATION THAT CAN PROVIDE QUALITY CHILD CARE AND AFTERSCHOOL PROGRAMMING WOULD BE EXTREMELY BENEFICIAL IN THE AREA NOT ONLY FOR THE CHILDREN, BUT FOR THE PARENTS AND EMPLOYERS WHO WOULD BENEFIT FROM THE INCREASED CARE HOURS. RUGBY, NORTH DAKOTA IS A SMALL TOWN OF ABOUT 2800 PEOPLE. PIERCE COUNTY'S TOTAL POPULATION IS ABOUT 4000. THE AREA IS PRIMARILY AGRICULTURAL IN NATURE WITH A POPULATION SPREAD ACROSS THE COUNTRYSIDE WITH SMALL TOWNS APPROXIMATELY 30 MILES APART. WITH SUCH SMALL COMMUNITIES AND A POPULATION SPREAD ACROSS THE REGION IT IS HARD TO HAVE THE NECESSARY AMENITIES IN EACH TOWN. RUGBY HAS BEEN THE COUNTY SEAT SINCE THE EARLY 1900S AND HAS BEEN THE LARGEST TOWN IN THE REGION FOR DECADES, MAKING IT THE MOST OBVIOUS CHOICE TO HOST A COMMUNITY CENTER BUILDING. ACCORDING TO THE 2010 CENSUS THE AVERAGE WAGE PER CAPITA IN PIERCE COUNTY WAS ONLY 26,619 AND PER HOUSEHOLD 45,996. WE BELIEVE THAT AN UMBRELLA ORGANIZATION LIKE RUGBY FIRST COULD PROVIDE THE SPACE AND ORGANIZATION NEEDED TO HELP OTHER NON-PROFITS AND COMMUNITY GROUPS MEET THEIR MISSIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RUGBY FIRST PLANS TO FUNDRAISE AND BUILD A MULTIPURPOSE COMMUNITY CENTER. THE MANAGEMENT AND MAINTENANCE OF THE COMMUNITY CENTER WOULD BE RUGBY FIRST'S LONG-TERM OPERATION. THERE ARE TWO LANDOWNERS IN THE AREA THAT HAVE PLEDGED TO MAKE A CHARITABLE DONATION OF THEIR LAND SO THAT THE COMMUNITY CENTER CAN BE LOCATED IN TOWN ON THE EDGE OF A NEW HOUSING DEVELOPMENT, CONNECTED TO THE EXISTING SYSTEM OF WALKING PATHS THE ENCIRCLE THE TOWN OF RUGBY. BY BEING PLACED ADJACENT TO THE EXISTING HOUSING DEVELOPMENT THE AREA HAS ROOM TO GROW IF THE COMMUNITY CENTER PROVES SUCCESSFUL AND CAN GROW AS RUGBY GROWS. OVERALL THE LOCATION IS IDEAL FOR RUGBY FIRST AND FOR THE TOWN OF RUGBY. RUGBY FIRST WOULD NOT DISCRIMINATE AGAINST ANY GROUP OR CAUSE IN THE USE OF ITS BUILDING. RUGBY FIRST PLANS TO PARTNER WITH LOCAL AND REGIONAL NON-PROFITS AND MUNICIPALITIES TO MAKE USE OF THE SPACE. RESIDENTS COULD ALSO RENT AND USE THE SPACE WHEN AVAILABLE FOR COMMUNITY EVENTS AS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION E-MAILS A COPY OF FORM 990 TO ALL BOARD MEMBERS PRIOR TO FILING THE FORM EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/PreparerPersonGrp/PreparationDt02020-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARLYS MAGNUSON
ReturnHeader/ReturnTs02020-11-16T10:11:48-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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