Brainerd Blue Line Boosters

Nonprofit profile at a glance

EIN
841758555
IRS 990-EZ coverage
2021–2024
Forms available
Form 990 2023, Form 990-EZ 2024, Form 990-N 2020
Location
Brainerd, MN, USA
Phone
2183309870
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Winter Sports

Reported finances

Revenue
$133,971
Expenses
$152,842
Assets
$120,054
Liabilities
$6,589

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

Leadership & pay

6 people listed

Executive titles in this filing

  • SAM BLUM (PRESIDENT)

People named in this filing

  • SAM BLUM (PRESIDENT)
  • MIKE PATRICK (VICE PRESIDE)
  • RICH JONES (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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote a sense of community by supporting organized youth hockey programs for the brainerd lakes area, to foster the development of youth through instruction and training related to safe techniques and ethical practices of hockey, and to encourage effective communication, cooperation, and sportsmanship.

Operating model

Revenue model
Earned-program. 68% of the money available for current operations came from fees and other program revenue.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 99
  • Transparency & Controls: 82
  • Sustainability: 27
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 97.9%; rating input score 98

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -14.1%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.79; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 5.5%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 0.8% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: -4.4% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -0.4% per year; rating input score 0; 26th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 97.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $150K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Sustainability: Operating margin scored 12/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.