Civic Intelligence

Black River Center for Learning

990 • Fiscal year 2013 • EIN 85-0467786

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 12, 2014

1159 Black River Village Rd88220

(575) 785-2361

Siviq Scores

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

Liabilities / Assets

49th percentile

0.03x

Higher debt load relative to assets than 49% of similar nonprofits.

2013 filings • NTEE N • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

61st percentile

0.10x

Higher debt load relative to revenue than 61% of similar nonprofits.

2013 filings • NTEE N • $500k-$1M nonprofits • Source year 2013

Net Margin

48th percentile

5.4%

Higher net margin than 48% of similar nonprofits.

2013 filings • NTEE N • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

28th percentile

-0.9%

Faster asset growth than 28% of similar nonprofits.

2013 filings • NTEE N • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Down

$799,488

Down $7,439 (-0.9%) from 2012

Net Assets

Up

$776,391

Up $12,619 (+1.7%) from 2012

Liabilities

Down

$23,097

Down $20,058 (-46%) from 2012

Revenue

$232,290

No earlier filing loaded for comparison.

Expenses

Up

$219,835

Up $11,124 (+5.3%) from 2012

Net Income

$12,455

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.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $861,498Liabilities 2010: $77,101Net Assets 2010: $784,3972010Assets 2011: $857,799Liabilities 2011: $52,259Net Assets 2011: $805,5402011Assets 2012: $806,927Liabilities 2012: $43,155Net Assets 2012: $763,7722012Assets 2013: $799,488Liabilities 2013: $23,097Net Assets 2013: $776,3912013Assets 2014: $951,936Liabilities 2014: $23,719Net Assets 2014: $928,2172014Assets 2015: $945,696Liabilities 2015: $6,119Net Assets 2015: $939,5772015Assets 2016: $974,211Liabilities 2016: $16,281Net Assets 2016: $957,9302016Assets 2017: $1,358,836Liabilities 2017: $22,116Net Assets 2017: $1,336,7202017Assets 2018: $1,399,211Liabilities 2018: $15,637Net Assets 2018: $1,383,5742018Assets 2019: $1,330,386Liabilities 2019: $18,372Net Assets 2019: $1,312,0142019Assets 2020: $1,374,990Liabilities 2020: $23,179Net Assets 2020: $1,351,8112020Assets 2021: $1,494,030Liabilities 2021: -$4,985Net Assets 2021: $1,499,0152021Assets 2022: $1,557,084Liabilities 2022: $26,043Net Assets 2022: $1,531,0412022Assets 2023: $1,521,447Liabilities 2023: $47,417Net Assets 2023: $1,474,0302023Assets 2024: $3,419,155Liabilities 2024: $45,321Net Assets 2024: $3,373,8342024

Highlighted filing

2013

Assets$799,488
Liabilities$23,097
Net Assets$776,391

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $225,0482010Expenses 2011: $264,9692011Expenses 2012: $208,7112012Revenue 2013: $232,290Expenses 2013: $219,835Net Income 2013: $12,4552013Revenue 2014: $408,597Expenses 2014: $257,311Net Income 2014: $151,2862014Revenue 2015: $212,638Expenses 2015: $301,327Net Income 2015: -$88,6892015Revenue 2016: $376,161Expenses 2016: $357,708Net Income 2016: $18,4532016Revenue 2017: $765,151Expenses 2017: $394,951Net Income 2017: $370,2002017Revenue 2018: $434,192Expenses 2018: $373,729Net Income 2018: $60,4632018Revenue 2019: $270,070Expenses 2019: $383,563Net Income 2019: -$113,4932019Revenue 2020: $255,842Expenses 2020: $239,958Net Income 2020: $15,8842020Revenue 2021: $389,711Expenses 2021: $272,704Net Income 2021: $117,0072021Revenue 2022: $445,885Expenses 2022: $378,434Net Income 2022: $67,4512022Revenue 2023: $446,514Expenses 2023: $565,452Net Income 2023: -$118,9382023Revenue 2024: $2,434,335Expenses 2024: $535,187Net Income 2024: $1,899,1482024

Highlighted filing

2013

Revenue$232,290
Expenses$219,835
Net Income$12,455
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 12, 2014
Return Version
2013v3.0
Gross Receipts
$233,112
Mission and Program Overview

Mission

Rental of facilities for conferences, camps and meetings

Our mission is:1.to enliven diverse groups with full-service hospitality 2.to offer quality programs and professional program support which generates community interaction within a common learning environment 3.to help guests deepen their respect for the sacred in this unique desert environment, and in all people 4.to enable guests to leave black river refreshed and empowered.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$813,116$813,116→ $0
Land, Buildings, and Equipment, Net$780,048$753,506▼ $26,542
Cash and Non-Interest-Bearing Accounts$310$26,666▲ $26,356
Savings and Temporary Cash Investments$20,642$20,466▼ $176
Loans From Officers Directors$16,565$3,565▼ $13,000
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Accounts Receivable$5,927$-1,150▼ $7,077
Rtn Earn Endowment Incm Other Fnds$-49,344$-36,725▲ $12,619
Total Assets$806,927$799,488▼ $7,439
Liabilities
Unsecured Notes Loans Payable$10,000$10,000→ $0
Other Liabilities$8,162$7,658▼ $504
Accounts Payable and Accrued Expenses$8,428$1,874▼ $6,554
Total Liabilities$43,155$23,097▼ $20,058
Net Assets / Fund Balance
Total Net Assets Fund Balance$763,772$776,391▲ $12,619
Total Liabilities and Net Assets / Fund Balance$806,927$799,488▼ $7,439

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$648,133$420,565$1,068,698
Land$103,353-$103,353
Equipment$2,020$20,739$22,759
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rev David GrousnickPresident
Beverly KodeshVice President
Al DeansDirector
Brenda DayDirector
Kenny RayrouxDirector
Nita LynchDirector
Raul QuintanaDirector
Rev Charlie StevensDirector
Rev David GrousnickDirector
Rev Patrick CrockerDirector
Terri JudahDirector
Vickie GrousnickSecretary
Larry LynchTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$38,266
Program Service Revenue
$127,254
Investment Income
$44,495
Other Revenue
$22,275
Change in Net Assets
$12,455
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$133,594
Salaries, Compensation, and Employee Benefits$86,241
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$78,049--$78,049
Depreciation Depletion$26,723--$26,723
Insurance$17,144--$17,144
Payroll Taxes$8,192--$8,192
All Other Expenses$6,581--$6,581
Other Expenses$3,626--$3,626
Advertising$2,237--$2,237
Office Expenses$1,547--$1,547
Interest$463--$463
Travel$372--$372
Total Functional Expenses$219,835$0$0$219,835
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$822
Fundraising Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$16,565$3,565▼ $13,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other$4,331
Payroll$3,327
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

A copy of the 990 is emailed to board members for their review prior to filing.

Form 990, Part VI, Section C, Line 19

Governing documents, form 990 and financial statements can be obtained by the public by email, in-person or in-writing request.

Filing and Contact Details

Filer

EIN
85-0467786
Phone
5757852361

Signing Officer

Name
Larry Lynch
Title
Treasurer
Phone
5757852361
Signed
2014-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rev David Grousnik
Formed
2003
Legal Domicile
Nm
Voting Board Members
11
Independent Board Members
11
Employees
11
Volunteers
0

Preparer

Preparer
John F Pace
Phone
4328373371
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Asset and accumulated depreciation adjustment 164.

Raw XML AppendixShowing 400 of 452 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
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IRS990/ProgramServiceRevenueGrp/Desc0MEETING REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0126426
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0126426
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt036399
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0285
IRS990/PYOtherExpensesAmt0140299
IRS990/PYOtherRevenueAmt012071
IRS990/PYProgramServiceRevenueAmt0145916
IRS990/PYRevenuesLessExpensesAmt0-14040
IRS990/PYSalariesCompEmpBnftPaidAmt068412
IRS990/PYTotalExpensesAmt0208711
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0194671
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt012455
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt023097
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0127254
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-49344
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-36725
IRS990/SavingsAndTempCashInvstGrp/BOYAmt020642
IRS990/SavingsAndTempCashInvstGrp/EOYAmt020466
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt038266
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt036399
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt016879
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt038165
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt043619
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0173328
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt067592
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt012356
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt085777
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0165725
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0127253
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0145916
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0141767
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0132575
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0140175
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0687686
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt067592
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt012356
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt085777
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0165725
IRS990ScheduleA/InvestmentIncomeCYPct00.16140
IRS990ScheduleA/InvestmentIncomePYPct00.10000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.83860
IRS990ScheduleA/PublicSupportPY509Pct00.90000
IRS990ScheduleA/PublicSupportTotal509Amt0861014
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0165519
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0182315
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0158646
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0170740
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0183794
IRS990ScheduleA/Total509Grp/TotalAmt0861014
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0233111
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0194671
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0244423
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0170740
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0183794
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01026739
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0648133
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0420565
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01068698
IRS990ScheduleD/EquipmentGrp/BookValueAmt02020
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020739
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt022759
IRS990ScheduleD/LandGrp/BookValueAmt0103353
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0103353
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04331
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13327
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0753506
IRS990ScheduleD/TotalLiabilityAmt07658
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt03565
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0MANAGER PURCHASES SUPPLIES WITH PERSONAL CREDIT CARD AND IS REIMBURSED.
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0BILL MILLER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/TotalBalanceDueAmt03565
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 IS EMAILED TO BOARD MEMBERS FOR THEIR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS, FORM 990 AND FINANCIAL STATEMENTS CAN BE OBTAINED BY THE PUBLIC BY EMAIL, IN-PERSON OR IN-WRITING REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ASSET AND ACCUMULATED DEPRECIATION ADJUSTMENT 164.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0806927
IRS990/TotalAssetsEOYAmt0799488
IRS990/TotalAssetsGrp/BOYAmt0806927
IRS990/TotalAssetsGrp/EOYAmt0799488
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt038266
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0219835
IRS990/TotalFunctionalExpensesGrp/TotalAmt0219835
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt043155
IRS990/TotalLiabilitiesEOYAmt023097
IRS990/TotalLiabilitiesGrp/BOYAmt043155
IRS990/TotalLiabilitiesGrp/EOYAmt023097
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0763772
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0776391
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0828
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0828
IRS990/TotalProgramServiceExpensesAmt0219835
IRS990/TotalProgramServiceRevenueAmt0127254

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.42$0.05$3.37$2.43$0.54$1.90
2023Detailed filing. Detailed filing data is available for this year.$1.52$0.05$1.47$0.45$0.57$0.12
2022Detailed filing. Detailed filing data is available for this year.$1.56$0.03$1.53$0.45$0.38$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.50$0.39$0.27$0.12
2020Detailed filing. Detailed filing data is available for this year.$1.37$0.02$1.35$0.26$0.24$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.33$0.02$1.31$0.27$0.38$0.11
2018Detailed filing. Detailed filing data is available for this year.$1.40$0.02$1.38$0.43$0.37$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.36$0.02$1.34$0.77$0.39$0.37
2016Detailed filing. Detailed filing data is available for this year.$0.97$0.02$0.96$0.38$0.36$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.95$0.01$0.94$0.21$0.30$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.95$0.02$0.93$0.41$0.26$0.15
2013Detailed filing. Detailed filing data is available for this year.$0.80$0.02$0.78$0.23$0.22$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.04$0.76$0.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.05$0.81$0.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.08$0.78$0.23
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • $500k-$1M nonprofits