Civic Intelligence

Clark Community Aquatic Center

EIN 99-4353991 • 501(c)3 • Clark, SD

Profile

Construction Aquatic Center

120 N Commercial StClark, SD 57225
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

33rd percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

34th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

99th percentile

100%

Higher net margin than 99% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

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

Source year 2025

Revenue Growth

Score unavailable

No value available

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

Source year 2025

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$861,895

Up $667,988 (+344%) from 2024

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

Up

$861,895

Up $667,988 (+344%) from 2024

Operations
Liabilities / Revenue34th percentileNet Margin99th percentile

Revenue

Up

$671,326

Up $477,419 (+246%) from 2024

Expenses

$3,338

No earlier filing loaded for comparison.

Net Income

$667,988

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2024: $193,907Net Assets 2024: $193,9072024Assets 2025: $861,895Liabilities 2025: $0Net Assets 2025: $861,8952025

Highlighted filing

2025

Assets$861,895
Liabilities$0
Net Assets$861,895
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0Revenue 2024: $193,9072024Revenue 2025: $671,326Expenses 2025: $3,338Net Income 2025: $667,9882025

Highlighted filing

2025

Revenue$671,326
Expenses$3,338
Net Income$667,988
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$861,895
Liabilities
$0
Net assets
$861,895
Revenue
$671,326
Expenses
$3,338
Net income
$667,988
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.62$0.00$8.62$6.71$0.03$6.68
2024Detailed filing. Detailed filing data is available for this year.$1.94$1.94$1.94
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 15, 2026
Return Version
2025v4.0
Gross Receipts
$685,662
Mission and Program Overview

Mission

The organizations mission is to replace and upgrade the local pool.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$193,907$861,895▲ $667,988
Rtn Earn Endowment Incm Other Fnds$193,907$861,895▲ $667,988
Total Assets$193,907$861,895▲ $667,988
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$193,907$861,895▲ $667,988
Total Liabilities and Net Assets / Fund Balance$193,907$861,895▲ $667,988
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Cassie KottkePresident
Lacey HelkennVice-President
Melissa NesheimSecretary
Sarah McHenryTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$417,894
Program Service Revenue
$0
Investment Income
$13,444
Other Revenue
$239,988
All Other Contributions
$417,894
Change in Net Assets
$667,988
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,338
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---$2,900
Office Expenses---$438
Total Functional Expenses$0$0$0$3,338
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$254,324
Fundraising Direct Expenses$14,336
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Alumni Campaign$208,191$208,191$782$207,409
Friendly Feud$17,498$17,498$750$16,748
Total Events$254,324$254,324$14,336$239,988
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
Backup withholding compliance
Yes
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
Filing and Contact Details

Filer

Filer Name
Clark Community Aquatic Center
EIN
99-4353991
In Care Of
% Cassi Kottke
Address
120 N Commercial St, Clark, SD 57225

Signing Officer

Name
Cassie Schlagel
Title
President
Phone
6053607672
Signed
2026-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cassie Schlagel
Formed
2024
Legal Domicile
Sd
Voting Board Members
7
Independent Board Members
0
Employees
0

Preparer

Preparer
Mark L McHenry
Phone
6055323366
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Section IV, Line 38

“No additional explanations are needed.”

Raw XML Appendix283 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/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02024
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IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/OccupancyGrp/TotalAmt00
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/Filer/EIN0994353991
ReturnHeader/Filer/InCareOfNm0% Cassi Kottke
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ReturnHeader/Filer/USAddress/CityNm0Clark
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057225
ReturnHeader/PreparerPersonGrp/PhoneNum06055323366
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ReturnHeader/ReturnTs02026-02-15T01:05:55-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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