Civic Intelligence

Black River Center for Learning

990 • Fiscal year 2020 • EIN 85-0467786

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 08, 2021

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

29th percentile

0.02x

Higher debt load relative to assets than 29% of similar nonprofits.

2020 filings • NTEE N • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

36th percentile

0.09x

Higher debt load relative to revenue than 36% of similar nonprofits.

2020 filings • NTEE N • $1M-$5M nonprofits • Source year 2020

Net Margin

55th percentile

6.2%

Higher net margin than 55% of similar nonprofits.

2020 filings • NTEE N • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2020 filings • NTEE N • $1M-$5M nonprofits • Source year 2020

Asset Growth

54th percentile

3.4%

Faster asset growth than 54% of similar nonprofits.

2020 filings • NTEE N • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

54th percentile

-5.3%

Faster revenue growth than 54% of similar nonprofits.

2020 filings • NTEE N • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,374,990

Up $44,604 (+3.4%) from 2019

Net Assets

Up

$1,351,811

Up $39,797 (+3.0%) from 2019

Liabilities

Up

$23,179

Up $4,807 (+26%) from 2019

Revenue

Down

$255,842

Down $14,228 (-5.3%) from 2019

Expenses

Down

$239,958

Down $143,605 (-37%) from 2019

Net Income

Up

$15,884

Up $129,377 (+114%) from 2019

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

2020

Assets$1,374,990
Liabilities$23,179
Net Assets$1,351,811

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

2020

Revenue$255,842
Expenses$239,958
Net Income$15,884
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 8, 2021
Return Version
2020v4.1
Gross Receipts
$255,842
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$1,110,052$1,110,052→ $0
Land, Buildings, and Equipment, Net$762,937$772,533▲ $9,596
Investments in Publicly Traded Securities$564,014$587,871▲ $23,857
Rtn Earn Endowment Incm Other Fnds$201,962$241,759▲ $39,797
Cash and Non-Interest-Bearing Accounts$3,435$14,586▲ $11,151
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Total Assets$1,330,386$1,374,990▲ $44,604
Liabilities
Other Liabilities$18,372$23,179▲ $4,807
Total Liabilities$18,372$23,179▲ $4,807
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,312,014$1,351,811▲ $39,797
Total Liabilities and Net Assets / Fund Balance$1,330,386$1,374,990▲ $44,604

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$647,019$620,222$1,267,241
Land$103,353-$103,353
Other Land Buildings$14,148$49,840$63,988
Equipment$8,013$54,887$62,900
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rev David GrousnickPresident
Al DeansDirector
Benny BoyseDirector
Beverly KodeshDirector
Brenda DayDirector
Brooke OwensDirector
Carol WorleyDirector
Eddie GatesDirector
Kim GregoryDirector
Larry L Sr GregoryDirector
Larry LynchDirector
Larry W Beau GregoryDirector
Martha ChapmanDirector
Nita LynchDirector
Trace HellumsDirector
Troy HahnDirector
Don ChilcuttExecutive Director
Jane ChilcuttExecutive Director
Vickie GrousnickSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$55,318
Program Service Revenue
$25,032
Investment Income
$0
Other Revenue
$175,492
All Other Contributions
$55,318
Change in Net Assets
$15,884
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$160,813
Salaries, Compensation, and Employee Benefits$79,145
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$73,390--$73,390
Depreciation Depletion$34,391--$34,391
Insurance$25,032--$25,032
Fees for Services Accounting$6,525--$6,525
Payroll Taxes$5,755--$5,755
Other Expenses$3,285--$3,285
Advertising$3,095--$3,095
All Other Expenses$1,855--$1,855
Conferences and Meetings$850--$850
Office Expenses$779--$779
Total Functional Expenses$239,958$0$0$239,958
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 Current Liabilities$21,597
Payroll$1,582
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, 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
President
Phone
5757852361
Signed
2021-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rev David Grousnik
Formed
2003
Legal Domicile
Nm
Voting Board Members
20
Independent Board Members
20
Employees
6
Volunteers
0

Preparer

Firm
Pace & Associates Cpas LLC
Address
P O BOX 809, ALPINE, TX 79831
Preparer
Kris Kelley
Phone
4328373371
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IRS990/NetAssetsOrFundBalancesEOYAmt01351811
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt014020
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt014020
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt023913
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ProgramServicesAmt0779
IRS990/OfficeExpensesGrp/TotalAmt0779
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0REPAIR & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2FOOD
IRS990/OtherExpensesGrp/Desc3VEHICLE
IRS990/OtherExpensesGrp/ProgramServicesAmt043938
IRS990/OtherExpensesGrp/ProgramServicesAmt136272
IRS990/OtherExpensesGrp/ProgramServicesAmt24791
IRS990/OtherExpensesGrp/ProgramServicesAmt33285
IRS990/OtherExpensesGrp/TotalAmt043938
IRS990/OtherExpensesGrp/TotalAmt136272
IRS990/OtherExpensesGrp/TotalAmt24791
IRS990/OtherExpensesGrp/TotalAmt33285
IRS990/OtherLiabilitiesGrp/BOYAmt018372
IRS990/OtherLiabilitiesGrp/EOYAmt023179
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0FISHING INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt015
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt015
IRS990/OtherRevenueTotalAmt015
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt073390
IRS990/OtherSalariesAndWagesGrp/TotalAmt073390
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt05755
IRS990/PayrollTaxesGrp/TotalAmt05755
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0REV DAVID GROUSNIK
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0721000
IRS990/ProgramServiceRevenueGrp/Desc0MEETING REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt025032
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt025032
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt06742
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0259535
IRS990/PYOtherRevenueAmt0102249
IRS990/PYProgramServiceRevenueAmt0161079
IRS990/PYRevenuesLessExpensesAmt0-113493
IRS990/PYSalariesCompEmpBnftPaidAmt0124028
IRS990/PYTotalExpensesAmt0383563
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0270070
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt015884
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt014020
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt025047
IRS990/RoyaltiesRevenueGrp/ExclusionAmt0161457
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0161457
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0201962
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0241759
IRS990ScheduleA/FactsAndCircumstancesTestTxt0THIS ORGANIZATION HAS HAD UNUSUALLY LARGE PAYMENTS FOR ROYALTIES AND LEASE BONUS INCOME, WHICH WILL NOT CONTINUE AS THE OIL AND GAS EXPLORATION IN ITS AREA SLOWS DOWN. THE PUBLIC SUPPORT PERCENTAGE IS EXPECTED TO RETURN TO NORMAL LEVELS WHEN THESE UNUSUAL PAYMENTS STOP.TAX YEAR 2020 SHOWS A DROP IN PUBLIC SUPPORT DUE TO COVID. INCREASE IN PUBLIC SUPPORT IS EXPECTED IN FUTURE YEARS.
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt055318
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt06742
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt09462
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt011043
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt028240
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0110805
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0175477
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0102249
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0274718
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0561006
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0175554
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01289004
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0700858
IRS990ScheduleA/InvestmentIncomePYPct00.54870
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.07920
IRS990ScheduleA/PublicSupportPY170Pct00.06810
IRS990ScheduleA/PublicSupportPY509Pct00.45130
IRS990ScheduleA/PublicSupportTotal170Amt0110805
IRS990ScheduleA/TenPctFactsCrcmstncsTestCYInd0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt055318
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt06742
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt09462
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt011043
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt028240
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0110805
IRS990ScheduleA/TotalSupportAmt01399809
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0647019
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0620222
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01267241
IRS990ScheduleD/EquipmentGrp/BookValueAmt08013
IRS990ScheduleD/EquipmentGrp/DepreciationAmt054887
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt062900
IRS990ScheduleD/LandGrp/BookValueAmt0103353
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0103353
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt014148
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt049840
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt063988
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01582
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt121597
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER CURRENT LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0772533
IRS990ScheduleD/TotalLiabilityAmt023179
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/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01330386
IRS990/TotalAssetsEOYAmt01374990
IRS990/TotalAssetsGrp/BOYAmt01330386
IRS990/TotalAssetsGrp/EOYAmt01374990
IRS990/TotalCompGreaterThan150KInd00

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