{"success":true,"data":{"_id":411679420,"filings":[{"Organization":{"value":null,"Person":["TERRILL ANDERSON","JAMES BYERS","DAVID GREENSLIT","ROBERT NAGENGAST"],"Title":["SECRETARY","PRESIDENT","TREASURER","VICE PRESIDE"],"Hours":[2.0,5.0,2.0,5.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"The operation of a recreational complex for the local area.","year":2024,"name":"WESTONKA RECREATIONAL ASSOCIATION","phone":9524721774,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES BYERS","year_formation":1990,"state_legal_domicile":"MN","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"2567 COMMERCE BOULEVARD, MOUND, MN, 55364, USA","city":"MOUND","state":"MN","country":"USA","zip_code":55364},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":8,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":8,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":111234,"Contributions":{"value":29788,"Other contributions":29788,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":179,"Investment income total":179,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":81267,"Other total":12500,"Royalties revenue":0,"Net rental income":1100,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":67667,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":78872,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1902,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1902},"Other expenses":{"value":76970,"Management services":0,"Legal":25,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":21996,"Insurance":6156,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":48794,"REPAIRS & MAINTENANCE":41960,"ELECTRICITY":5072,"COGS":1694,"BANK SERVICE CHARGES":68},"All other expenses":-1},"Functional Expenses":{"value":null,"Program Service Expenses":78780,"Management And General Expenses":92,"Fundraising Expenses":0}},"Assets":{"value":353493,"Non-interest bearing cash":31677,"Savings and temp cash investments":33873,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":287943,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":353493,"Net assets without donor restriction":353493,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9988335530986916,"percentile":0.9220912247347604},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.29093622453566353,"percentile":0.8296509716653565},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":4.481856679176387,"percentile":0.7884488261426897},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.005670368755821989,"percentile":0.301941043752319},"Revenue Growth":{"score":0.05699183792056833,"percentile":0.6346446142350283},"Asset Growth":{"score":-0.050386562356119706,"percentile":0.16448148452392},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7682424490794154,"percentile":0.9349999790016085}},"source_xml":"202511329349306781_public.xml"},{"Organization":{"value":null,"Person":["JAMES BYERS","MIKE GIINTHIR","DAVID GREENSLIT","TERRILL ANDERSON"],"Title":["PRESIDENT","VICE PRESIDE","TREASURER","SECRETARY"],"Hours":[5.0,3.0,3.0,2.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"The construction and operation of a recreational complex for the area.","year":2017,"name":"WESTONKA RECREATIONAL ASSOCIATION","phone":9524721774,"website":"WRAPARK.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES BYERS","year_formation":1990,"state_legal_domicile":"MN","total_volunteers":10,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"2567 COMMERCE BOULEVARD, MOUND, MN, 55364, USA","city":"MOUND","state":"MN","country":"USA","zip_code":55364},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":17,"Number of independent voting members":17,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":60642,"Contributions":{"value":48518,"Other contributions":48518,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":22,"Investment income total":22,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":12102,"Other total":325,"Royalties revenue":0,"Net rental income":2700,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":9077,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":59912,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":59912,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":42889,"Insurance":5472,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":11300,"ELECTRICITY":5229,"MAINTENANCE":2394,"PAYROLL COSTS":2156,"REPAIRS":1521},"All other expenses":251},"Functional Expenses":{"value":null,"Program Service Expenses":59663,"Management And General Expenses":249,"Fundraising Expenses":0}},"Assets":{"value":452278,"Non-interest bearing cash":9682,"Savings and temp cash investments":36701,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":405895,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":452278,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":452278,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9958439043931099,"percentile":0.9163667195669162},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.012037861548101976,"percentile":0.43070374075826034},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":7.5490385899319,"percentile":0.8622402343935514},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.030685212652710986,"percentile":0.45186336601253985},"Revenue Growth":{"score":0.1010117662575011,"percentile":0.7661918148321416},"Asset Growth":{"score":-0.0609659881999632,"percentile":0.14709992943307876},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7294933784956116,"percentile":0.8926132258269016}},"source_xml":"201801289349302100_public.xml"},{"Organization":{"value":null,"Person":["JAMES BYERS","MIKE GIINTHIR","DAVID GREENSLIT"],"Title":["PRESIDENT","VICE PRESIDE","TREASURER"],"Hours":[0,0,0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"The construction and operation of a recreational complex for the area.","year":2014,"name":"WESTONKA RECREATIONAL ASSOCIATION","phone":9524721774,"website":"WRAPARK.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES BYERS","year_formation":1990,"state_legal_domicile":"MN","total_volunteers":15,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"2567 COMMERCE BOULEVARD, MOUND, MN, 55364, USA","city":"MOUND","state":"MN","country":"USA","zip_code":55364},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":17,"Number of independent voting members":17,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":29282,"Contributions":{"value":11372,"Other contributions":11372,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":35,"Investment income total":35,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":17875,"Other total":3350,"Royalties revenue":0,"Net rental income":1800,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":12725,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":65486,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1867,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1867},"Other expenses":{"value":63619,"Management services":0,"Legal":25,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":37552,"Insurance":2782,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":23131,"FIELD EXPENSES":9403,"MAINTENANCE":7551,"REPAIRS":6017,"SIGN COSTS":160},"All other expenses":129},"Functional Expenses":{"value":null,"Program Service Expenses":65265,"Management And General Expenses":61,"Fundraising Expenses":160}},"Assets":{"value":529281,"Non-interest bearing cash":4229,"Savings and temp cash investments":30116,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":494936,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":529281,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":529281,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9966252328742021,"percentile":0.9178159715788711},"Fundraising Efficiency":{"score":71.075,"percentile":0.8300215918440625},"Operating Margin":{"score":-1.236390956901851,"percentile":0.03509114820839105},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":8.082353480133158,"percentile":0.8700447975742579},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7370076457301953,"percentile":0.9021712936789043}},"source_xml":"201521349349308612_public.xml"},{"Organization":{"value":null,"Person":["TERRILL ANDERSON","JAMES BYERS","MIKE GIINTHIR","DAVID GREENSLIT"],"Title":["SECRETARY","PRESIDENT","VICE PRESIDE","TREASURER"],"Hours":[2.0,5.0,3.0,2.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"The operation of a recreational complex for the local area.","year":2021,"name":"WESTONKA RECREATIONAL ASSOCIATION","phone":9524721774,"website":"WRAPARK.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES BYERS","year_formation":1990,"state_legal_domicile":"MN","total_volunteers":10,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"2567 COMMERCE BOULEVARD, MOUND, MN, 55364, USA","city":"MOUND","state":"MN","country":"USA","zip_code":55364},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":17,"Number of independent voting members":17,"Number of employees total":4,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":4,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":36903,"Contributions":{"value":32098,"Other contributions":32098,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":36,"Investment income total":36,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":4769,"Other total":500,"Royalties revenue":0,"Net rental income":1400,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":2869,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":45291,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1169,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1169},"Other expenses":{"value":44122,"Management services":0,"Legal":25,"Accounting":173,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":31751,"Insurance":5459,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":6714,"ELECTRICITY":3774,"REPAIRS & MAINTENANCE":2893,"BANK SERVICE CHARGES":46,"ROUNDING ERROR":1},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":45047,"Management And General Expenses":244,"Fundraising Expenses":0}},"Assets":{"value":355456,"Non-interest bearing cash":8905,"Savings and temp cash investments":63396,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":283156,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":-1},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":355456,"Net assets without donor restriction":355456,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9946126161930626,"percentile":0.9140899277387963},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.2272985936102756,"percentile":0.1386481569305838},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":7.8482700757324855,"percentile":0.8667153437198821},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.030054911146331544,"percentile":0.2358168501997856},"Revenue Growth":{"score":-0.028898631554737812,"percentile":0.2701873622387944},"Asset Growth":{"score":-0.05717344833052113,"percentile":0.15288770663673903},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6057882032092292,"percentile":0.6223379289146451}},"source_xml":"202241289349300614_public.xml"},{"Organization":{"value":null,"Person":["TERRILL ANDERSON","JAMES BYERS","MIKE GIINTHIR","DAVID GREENSLIT"],"Title":["SECRETARY","PRESIDENT","VICE PRESIDE","TREASURER"],"Hours":[2.0,5.0,3.0,2.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"The operation of a recreational complex for the local area.","year":2022,"name":"WESTONKA RECREATIONAL ASSOCIATION","phone":9524721774,"website":"WRAPARK.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES BYERS","year_formation":1990,"state_legal_domicile":"MN","total_volunteers":10,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"2567 COMMERCE BOULEVARD, MOUND, MN, 55364, USA","city":"MOUND","state":"MN","country":"USA","zip_code":55364},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":17,"Number of independent voting members":17,"Number of employees total":4,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":4,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":35847,"Contributions":{"value":33409,"Other contributions":33409,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":120,"Investment income total":120,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":2318,"Other total":0,"Royalties revenue":0,"Net rental income":1700,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":618,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":51640,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":329,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":329},"Other expenses":{"value":51311,"Management services":0,"Legal":25,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":24971,"Insurance":8258,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":18057,"REPAIRS & MAINTENANCE":13380,"ELECTRICITY":4636,"BANK SERVICE CHARGES":41},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":51574,"Management And General Expenses":66,"Fundraising Expenses":0}},"Assets":{"value":339663,"Non-interest bearing cash":6108,"Savings and temp cash investments":73514,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":260041,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":339663,"Net assets without donor restriction":339663,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9987219209914795,"percentile":0.9218783482232766},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.440566853572126,"percentile":0.08285318848043656},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":6.5775174283501165,"percentile":0.8452285945420399},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.03262251910535535,"percentile":0.230250445372369},"Revenue Growth":{"score":-0.02515386792154053,"percentile":0.2808459815373038},"Asset Growth":{"score":-0.056338335983490063,"percentile":0.15427185002244292},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5973985310035,"percentile":0.5978744028207439}},"source_xml":"202341219349300819_public.xml"},{"Organization":{"value":null,"Person":["JAMES BYERS","MIKE GIINTHIR","DAVID GREENSLIT"],"Title":["PRESIDENT","VICE PRESIDE","TREASURER"],"Hours":[5.0,3.0,3.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"The construction and operation of a recreational complex for the area.","year":2015,"name":"WESTONKA RECREATIONAL ASSOCIATION","phone":9524721774,"website":"WRAPARK.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES BYERS","year_formation":1990,"state_legal_domicile":"MN","total_volunteers":15,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"2567 COMMERCE BOULEVARD, MOUND, MN, 55364, USA","city":"MOUND","state":"MN","country":"USA","zip_code":55364},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":17,"Number of independent voting members":17,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":34618,"Contributions":{"value":25005,"Other contributions":25005,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":35,"Investment income total":35,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":9578,"Other total":100,"Royalties revenue":0,"Net rental income":2405,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":7073,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":68092,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1621,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1621},"Other expenses":{"value":66471,"Management services":0,"Legal":25,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":36564,"Insurance":11305,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":18578,"REPAIRS":9987,"MAINTENANCE":8303,"MISCELLANEOUS":251,"BANK SERVICE CHARGES":37},"All other expenses":-1},"Functional Expenses":{"value":null,"Program Service Expenses":68030,"Management And General Expenses":62,"Fundraising Expenses":0}},"Assets":{"value":495807,"Non-interest bearing cash":2784,"Savings and temp cash investments":34151,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":458872,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":495807,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":495807,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9990894671914469,"percentile":0.9225969323225894},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.9669536079496216,"percentile":0.04278759625400398},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":7.2814280679081245,"percentile":0.8579459967637102},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.06389986483617212,"percentile":0.5802115850800471},"Revenue Growth":{"score":-0.150734085679851,"percentile":0.10106776570467245},"Asset Growth":{"score":-0.0657102817663823,"percentile":0.1403799511442523},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.614721988723729,"percentile":0.6479831644896001}},"source_xml":"201601569349300600_public.xml"},{"Organization":{"value":null,"Person":["TERRILL ANDERSON","JAMES BYERS","MIKE GIINTHIR","DAVID GREENSLIT"],"Title":["SECRETARY","PRESIDENT","VICE PRESIDE","TREASURER"],"Hours":[2.0,5.0,3.0,2.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"The operation of a recreational complex for the local area.","year":2020,"name":"WESTONKA RECREATIONAL ASSOCIATION","phone":9524721774,"website":"WRAPARK.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES BYERS","year_formation":1990,"state_legal_domicile":"MN","total_volunteers":10,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"2567 COMMERCE BOULEVARD, MOUND, MN, 55364, USA","city":"MOUND","state":"MN","country":"USA","zip_code":55364},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":17,"Number of independent voting members":17,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":3,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":13953,"Contributions":{"value":12011,"Other contributions":12011,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":26,"Investment income total":26,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1916,"Other total":2800,"Royalties revenue":0,"Net rental income":900,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-1784,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":49463,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1186,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1186},"Other expenses":{"value":48277,"Management services":0,"Legal":25,"Accounting":93,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":36645,"Insurance":5701,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":5813,"ELECTRICITY":3001,"REPAIRS & MAINTENANCE":2630,"CONTRACT SERVICES":150,"MISCELLANEOUS":32},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":49313,"Management And General Expenses":150,"Fundraising Expenses":0}},"Assets":{"value":363842,"Non-interest bearing cash":10575,"Savings and temp cash investments":38360,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":314907,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":363842,"Net assets without donor restriction":363842,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9969674302003517,"percentile":0.9184811855026463},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-2.5449724073675912,"percentile":0.02063371172232787},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":7.355841740290723,"percentile":0.859162586275294},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.01153290876492908,"percentile":0.28344363029680353},"Revenue Growth":{"score":-0.036239158537244645,"percentile":0.2510236289251707},"Asset Growth":{"score":-0.05764777192946504,"percentile":0.1521511976891506},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5895655722500847,"percentile":0.5747625731868938}},"source_xml":"202111529349300531_public.xml"},{"Organization":{"value":null,"Person":["TERRILL ANDERSON","JAMES BYERS","MIKE GIINTHIR","DAVID GREENSLIT"],"Title":["SECRETARY","PRESIDENT","VICE PRESIDE","TREASURER"],"Hours":[0,0,0,0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"The operation of a recreational complex for the local area.","year":2023,"name":"WESTONKA RECREATIONAL ASSOCIATION","phone":9524721774,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES BYERS","year_formation":1990,"state_legal_domicile":"MN","total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"2567 COMMERCE BOULEVARD, MOUND, MN, 55364, USA","city":"MOUND","state":"MN","country":"USA","zip_code":55364},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":4,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":4,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":49112,"Contributions":{"value":40149,"Other contributions":40149,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":180,"Investment income total":180,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":8783,"Other total":0,"Royalties revenue":0,"Net rental income":2300,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":6483,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":67644,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1413,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1413},"Other expenses":{"value":66231,"Management services":0,"Legal":25,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":18428,"Insurance":5704,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":42074,"REPAIRS & MAINTENANCE":36779,"ELECTRICITY":5261,"BANK SERVICE CHARGES":34},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":67585,"Management And General Expenses":59,"Fundraising Expenses":0}},"Assets":{"value":321131,"Non-interest bearing cash":10319,"Savings and temp cash investments":43694,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":267118,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":321131,"Net assets without donor restriction":321131,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.999127786647744,"percentile":0.9226782966656731},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.3773415865776185,"percentile":0.09424011638014225},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":4.747368576666076,"percentile":0.7979861199666388},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.020367203985294437,"percentile":0.2589243711016529},"Revenue Growth":{"score":-0.0059856885066739965,"percentile":0.344964557592128},"Asset Growth":{"score":-0.055819235063617335,"percentile":0.15512611068605234},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6063226418944173,"percentile":0.6238526128898526}},"source_xml":"202431319349303923_public.xml"},{"Organization":{"value":null,"Person":["JAMES BYERS","MIKE GIINTHIR","DAVID GREENSLIT","TERRILL ANDERSON"],"Title":["PRESIDENT","VICE PRESIDE","TREASURER","SECRETARY"],"Hours":[5.0,3.0,3.0,2.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"The operation of a recreational complex for the local area.","year":2018,"name":"WESTONKA RECREATIONAL ASSOCIATION","phone":9524721774,"website":"WRAPARK.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES BYERS","year_formation":1990,"state_legal_domicile":"MN","total_volunteers":10,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"2567 COMMERCE BOULEVARD, MOUND, MN, 55364, USA","city":"MOUND","state":"MN","country":"USA","zip_code":55364},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":17,"Number of independent voting members":17,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":44135,"Contributions":{"value":27525,"Other contributions":27525,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":63,"Investment income total":63,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":16547,"Other total":1000,"Royalties revenue":0,"Net rental income":2800,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":12747,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":59276,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":59276,"Management services":0,"Legal":25,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":39270,"Insurance":353,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":19147,"MAINTENANCE":8399,"ELECTRICITY":5635,"REPAIRS":2794,"PAYROLL COSTS":2319},"All other expenses":481},"Functional Expenses":{"value":null,"Program Service Expenses":58771,"Management And General Expenses":505,"Fundraising Expenses":0}},"Assets":{"value":437137,"Non-interest bearing cash":8576,"Savings and temp cash investments":42264,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":386297,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":437137,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":437137,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9914805317497807,"percentile":0.9085035808366833},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.3430610626486915,"percentile":0.10176822245759301},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":7.374603549497267,"percentile":0.8594744131218677},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.0015691264391916834,"percentile":0.3159333196801031},"Revenue Growth":{"score":0.06294144092199755,"percentile":0.6569011417329558},"Asset Growth":{"score":-0.05362423365381542,"percentile":0.158817907344539},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6433818925228493,"percentile":0.7250500611653148}},"source_xml":"201921179349300207_public.xml"},{"Organization":{"value":null,"Person":["JAMES BYERS","MIKE GIINTHIR","DAVID GREENSLIT"],"Title":["PRESIDENT","VICE PRESIDE","TREASURER"],"Hours":[5.0,2.0,2.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"The construction and operation of a recreational complex for the area.","year":2013,"name":"WESTONKA RECREATIONAL ASSOCIATION","phone":9524721774,"website":"WRAPARK.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES BYERS","year_formation":1990,"state_legal_domicile":"MN","total_volunteers":20,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"2567 COMMERCE BOULEVARD, MOUND, MN, 55364, USA","city":"MOUND","state":"MN","country":"USA","zip_code":55364},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":17,"Number of independent voting members":17,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":45624,"Contributions":{"value":29339,"Other contributions":29339,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":15,"Investment income total":15,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":16270,"Other total":2250,"Royalties revenue":0,"Net rental income":1700,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":12320,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":60202,"Grant expense":{"value":300,"Grants to domestic orgs":0,"Grants to domestic individuals":300,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1580,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1580},"Other expenses":{"value":58322,"Management services":0,"Legal":25,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":96,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":38965,"Insurance":6007,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":13007,"FIELD EXPENSES":5133,"MAINTENANCE":4855,"REPAIRS":2822,"BANK SERVICE CHARGES":197},"All other expenses":222},"Functional Expenses":{"value":null,"Program Service Expenses":59804,"Management And General Expenses":318,"Fundraising Expenses":80}},"Assets":{"value":565485,"Non-interest bearing cash":3676,"Savings and temp cash investments":30331,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":531478,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":565485,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":565485,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9933889239560147,"percentile":0.9119027575262018},"Fundraising Efficiency":{"score":366.7375,"percentile":0.9491972423115658},"Operating Margin":{"score":-0.3195248115027179,"percentile":0.107702990148734},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":9.393126474203514,"percentile":0.8859649424171209},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7677396527673864,"percentile":0.9345408141736343}},"source_xml":"201431349349300103_public.xml"},{"Organization":{"value":null,"Person":["JAMES BYERS","MIKE GIINTHIR","DAVID GREENSLIT","TERRILL ANDERSON"],"Title":["PRESIDENT","VICE PRESIDE","TREASURER","SECRETARY"],"Hours":[5.0,3.0,3.0,2.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"The construction and operation of a recreational complex for the area.","year":2016,"name":"WESTONKA RECREATIONAL ASSOCIATION","phone":9524721774,"website":"WRAPARK.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES BYERS","year_formation":1990,"state_legal_domicile":"MN","total_volunteers":null,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"2567 COMMERCE BOULEVARD, MOUND, MN, 55364, USA","city":"MOUND","state":"MN","country":"USA","zip_code":55364},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":17,"Number of independent voting members":17,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":42136,"Contributions":{"value":31055,"Other contributions":31055,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1028,"Investment income total":28,"Net investment gain":1000,"Income from invest bond proceeds":0},"Other revenues":{"value":10053,"Other total":1400,"Royalties revenue":0,"Net rental income":1700,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":6953,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":86395,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":86395,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":40792,"Insurance":5975,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":39031,"REPAIRS":16503,"MAINTENANCE":12809,"ELECTRICITY":6214,"PAYROLL COSTS":3505},"All other expenses":597},"Functional Expenses":{"value":null,"Program Service Expenses":86359,"Management And General Expenses":36,"Fundraising Expenses":0}},"Assets":{"value":451548,"Non-interest bearing cash":1274,"Savings and temp cash investments":8679,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":441595,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":451548,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":451548,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9995833092192835,"percentile":0.9236454045257909},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-1.0503844693373836,"percentile":0.039959614231947924},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":5.226552462526767,"percentile":0.8129768470082104},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.11798552913139004,"percentile":0.709159632253957},"Revenue Growth":{"score":-0.01352499010945536,"percentile":0.31760787334074125},"Asset Growth":{"score":-0.07350886651672452,"percentile":0.13044310811822385},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6468521468845431,"percentile":0.7338257889445668}},"source_xml":"201711299349302426_public.xml"},{"Organization":{"value":null,"Person":["TERRILL ANDERSON","JAMES BYERS","MIKE GIINTHIR","DAVID GREENSLIT"],"Title":["SECRETARY","PRESIDENT","VICE PRESIDE","TREASURER"],"Hours":[2.0,5.0,3.0,3.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"The operation of a recreational complex for the local area.","year":2019,"name":"WESTONKA RECREATIONAL ASSOCIATION","phone":9524721774,"website":"WRAPARK.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES BYERS","year_formation":1990,"state_legal_domicile":"MN","total_volunteers":10,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"2567 COMMERCE BOULEVARD, MOUND, MN, 55364, USA","city":"MOUND","state":"MN","country":"USA","zip_code":55364},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":17,"Number of independent voting members":17,"Number of employees total":8,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":8,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":40547,"Contributions":{"value":37190,"Other contributions":37190,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":71,"Investment income total":71,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":3286,"Other total":300,"Royalties revenue":0,"Net rental income":1400,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":1586,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":78332,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1810,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1810},"Other expenses":{"value":76522,"Management services":0,"Legal":42,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":37096,"Insurance":5647,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":33738,"REPAIRS & MAINTENANCE":29390,"ELECTRICITY":4182,"MISCELLANEOUS":136,"BANK SERVICE CHARGES":30},"All other expenses":-1},"Functional Expenses":{"value":null,"Program Service Expenses":78124,"Management And General Expenses":208,"Fundraising Expenses":0}},"Assets":{"value":399352,"Non-interest bearing cash":9819,"Savings and temp cash investments":38334,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":351199,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":399352,"Net assets without donor restriction":399352,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9973446356533728,"percentile":0.9192285693570605},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.931881520211113,"percentile":0.04411578585026654},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":5.098197416126232,"percentile":0.809159140618953},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.017649091627172195,"percentile":0.394809001877462},"Revenue Growth":{"score":0.034091903940953044,"percentile":0.5344945799810799},"Asset Growth":{"score":-0.054506185737857295,"percentile":0.1572854528688944},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6310713496636178,"percentile":0.6929815176157507}},"source_xml":"202001309349300810_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["TERRILL ANDERSON","JAMES BYERS","DAVID GREENSLIT","ROBERT NAGENGAST"],"Title":["SECRETARY","PRESIDENT","TREASURER","VICE PRESIDE"],"Hours":[2.0,5.0,2.0,5.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"The operation of a recreational complex for the local area.","year":2024,"name":"WESTONKA RECREATIONAL ASSOCIATION","phone":9524721774,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMES BYERS","year_formation":1990,"state_legal_domicile":"MN","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"2567 COMMERCE BOULEVARD, MOUND, MN, 55364, USA","city":"MOUND","state":"MN","country":"USA","zip_code":55364},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":8,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":8,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":111234,"Contributions":{"value":29788,"Other contributions":29788,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":179,"Investment income total":179,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":81267,"Other total":12500,"Royalties revenue":0,"Net rental income":1100,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":67667,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":78872,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1902,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1902},"Other expenses":{"value":76970,"Management services":0,"Legal":25,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":21996,"Insurance":6156,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":48794,"REPAIRS & MAINTENANCE":41960,"ELECTRICITY":5072,"COGS":1694,"BANK SERVICE CHARGES":68},"All other expenses":-1},"Functional Expenses":{"value":null,"Program Service Expenses":78780,"Management And General Expenses":92,"Fundraising Expenses":0}},"Assets":{"value":353493,"Non-interest bearing cash":31677,"Savings and temp cash investments":33873,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":287943,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":353493,"Net assets without donor restriction":353493,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9988335530986916,"percentile":0.9220912247347604},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.29093622453566353,"percentile":0.8296509716653565},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":4.481856679176387,"percentile":0.7884488261426897},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.005670368755821989,"percentile":0.301941043752319},"Revenue Growth":{"score":0.05699183792056833,"percentile":0.6346446142350283},"Asset Growth":{"score":-0.050386562356119706,"percentile":0.16448148452392},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7682424490794154,"percentile":0.9349999790016085}},"source_xml":"202511329349306781_public.xml"},"sector":"Human Services","donation_categories":[],"zakat_policy":null},"error":null}