Border Lakes Association Inc

Nonprofit profile at a glance

EIN
416030837
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2012
Location
International Falls, MN, USA
Phone
2182838148
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$17,501
Expenses
$12,561
Assets
$306,432
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • JERRY POHLMAN (PRESIDENT)

People named in this filing

  • JERRY POHLMAN (PRESIDENT)
  • JOHN CARLSON (VICE PRESIDE)
  • THOR EINARSON (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Monitor water levels of the rainy lake watershed in northern Minnesota along the united states and canadian border

What it reported doing in 2024

Conduct and attend meetings to monitor activities affecting water levels and water quality within the rainy lake watershed. The organization works with the united states and canada international joint commission and the rainy lake of the woods watershed board.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 76
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.8%; rating input score 72
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 28.2%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 24.4; rating input score 83; 83rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -5% per year; rating input score 0; 38th percentile among comparable filings
  • Revenue growth: 7.7% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 5.2% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 71.8% of revenue deployed · 100% of spending went to programs
  • Governance: 13 of 13 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $13K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.