Civic Intelligence

Black River Center for Learning

990 • Fiscal year 2016 • EIN 85-0467786

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 20, 2017

1159 Black River Village RdCarlsbad, NM 88220

(575) 785-2361

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.02x

Higher debt load relative to assets than 43% of similar nonprofits.

2016 filings • NTEE N • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

55th percentile

0.04x

Higher debt load relative to revenue than 55% of similar nonprofits.

2016 filings • NTEE N • $500k-$1M nonprofits • Source year 2016

Net Margin

57th percentile

4.9%

Higher net margin than 57% of similar nonprofits.

2016 filings • NTEE N • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

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

2016 filings • NTEE N • $500k-$1M nonprofits • Source year 2016

Asset Growth

52nd percentile

3.0%

Faster asset growth than 52% of similar nonprofits.

2016 filings • NTEE N • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

95th percentile

77%

Faster revenue growth than 95% of similar nonprofits.

2016 filings • NTEE N • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$974,211

Up $28,515 (+3.0%) from 2015

Net Assets

Up

$957,930

Up $18,353 (+2.0%) from 2015

Liabilities

Up

$16,281

Up $10,162 (+166%) from 2015

Revenue

Up

$376,161

Up $163,523 (+77%) from 2015

Expenses

Up

$357,708

Up $56,381 (+19%) from 2015

Net Income

Up

$18,453

Up $107,142 (+121%) from 2015

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

2016

Assets$974,211
Liabilities$16,281
Net Assets$957,930

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

2016

Revenue$376,161
Expenses$357,708
Net Income$18,453
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 20, 2017
Return Version
2016v3.0
Gross Receipts
$376,161
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$913,165$1,110,052▲ $196,887
Land, Buildings, and Equipment, Net$814,463$811,840▼ $2,623
Cash and Non-Interest-Bearing Accounts$126,881$160,591▲ $33,710
Accounts Receivable$4,352$1,780▼ $2,572
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$126,461$-170,474▼ $296,935
Total Assets$945,696$974,211▲ $28,515
Liabilities
Other Liabilities$6,119$16,281▲ $10,162
Total Liabilities$6,119$16,281▲ $10,162
Net Assets / Fund Balance
Total Net Assets Fund Balance$939,577$957,930▲ $18,353
Total Liabilities and Net Assets / Fund Balance$945,696$974,211▲ $28,515

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$652,940$498,472$1,151,412
Land$103,353-$103,353
Other Land Buildings$55,409$26,027$81,436
Equipment$138$22,621$22,759
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$28,240
Program Service Revenue
$172,367
Investment Income
$0
Other Revenue
$175,554
All Other Contributions
$28,240
Change in Net Assets
$18,453
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$261,948
Salaries, Compensation, and Employee Benefits$95,760
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$88,815--$88,815
Depreciation Depletion$40,614--$40,614
Insurance$21,659--$21,659
Payroll Taxes$6,945--$6,945
Fees for Services Legal$6,403--$6,403
Other Expenses$4,437--$4,437
All Other Expenses$3,816--$3,816
Office Expenses$3,407--$3,407
Conferences and Meetings$1,296--$1,296
Advertising$1,189--$1,189
Travel$537--$537
Interest$200--$200
Total Functional Expenses$357,708$0$0$357,708
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other$13,840
Payroll$2,441
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Part VI, Section B, line 11B

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

Filer Name
Black River Center for Learning
EIN
85-0467786
Phone
5757852361
Address
1159 BLACK RIVER VILLAGE RD, CARLSBAD, NM 88220

Signing Officer

Name
Larry Lynch
Title
Treasurer
Phone
5757852361
Signed
2017-10-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rev David Grousnik
Formed
2003
Legal Domicile
Nm
Voting Board Members
17
Independent Board Members
17
Employees
8
Volunteers
0

Preparer

Firm
Pace & Associates CPAs LLC
Address
P O Box 809, Alpine, TX 79831
Preparer
John F Pace
Phone
4328373371
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Asset and accumulated depreciation adjustment -100.

Raw XML AppendixShowing 400 of 468 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/OtherExpensesGrp/TotalAmt096818
IRS990/OtherExpensesGrp/TotalAmt143710
IRS990/OtherExpensesGrp/TotalAmt237862
IRS990/OtherExpensesGrp/TotalAmt34437
IRS990/OtherLiabilitiesGrp/BOYAmt06119
IRS990/OtherLiabilitiesGrp/EOYAmt016281
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt088815
IRS990/OtherSalariesAndWagesGrp/TotalAmt088815
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt06945
IRS990/PayrollTaxesGrp/TotalAmt06945
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0REV DAVID GROUSNIK
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0721000
IRS990/ProgramServiceRevenueGrp/Desc0MEETING REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0172367
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0172367
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt026955
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0213775
IRS990/PYOtherRevenueAmt015485
IRS990/PYProgramServiceRevenueAmt0170198
IRS990/PYRevenuesLessExpensesAmt0-88689
IRS990/PYSalariesCompEmpBnftPaidAmt087552
IRS990/PYTotalExpensesAmt0301327
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0212638
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt018453
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt010955
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0172367
IRS990/RoyaltiesRevenueGrp/ExclusionAmt0164599
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0164599
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0126461
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-170474
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt028240
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt026955
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt061703
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt038266
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt036399
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0191563
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0175554
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt015485
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0193254
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt067592
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt012356
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0464241
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0172367
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0170198
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0153640
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0127253
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0145916
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0769374
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0175554
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt015485
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0193254
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt067592
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt012356
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0464241
IRS990ScheduleA/InvestmentIncomeCYPct00.32570
IRS990ScheduleA/InvestmentIncomePYPct00.28950
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.67430
IRS990ScheduleA/PublicSupportPY509Pct00.71050
IRS990ScheduleA/PublicSupportTotal509Amt0960937
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0200607
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0197153
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0215343
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0165519
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0182315
IRS990ScheduleA/Total509Grp/TotalAmt0960937
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0376161
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0212638
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0408597
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0233111
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0194671
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01425178
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0652940
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0498472
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01151412
IRS990ScheduleD/EquipmentGrp/BookValueAmt0138
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022621
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt022759
IRS990ScheduleD/LandGrp/BookValueAmt0103353
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0103353
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt055409
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt026027
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt081436
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt013840
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12441
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0811840
IRS990ScheduleD/TotalLiabilityAmt016281
IRS990/ScheduleJRequiredInd00
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 -100.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
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/TotalAssetsBOYAmt0945696
IRS990/TotalAssetsEOYAmt0974211
IRS990/TotalAssetsGrp/BOYAmt0945696
IRS990/TotalAssetsGrp/EOYAmt0974211
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt028240
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0357708

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