Brainerd Lakes Curling Association

Nonprofit profile at a glance

EIN
161759177
IRS 990 coverage
2015–2024
Forms available
Form 990 2024, Form 990-N 2010
Location
Brainerd, MN, USA
Phone
2184542875
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Winter Sports

Reported finances

Revenue
$189,108
Expenses
$150,532
Assets
$898,526
Liabilities
$0

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

Leadership & pay

11 people listed

Executive titles in this filing

  • JORDAN TIMOTHY (Vice President)
  • CHRIS FOLEY (President)

People named in this filing

  • THOMAS ZIMMERMANN (CHAIRPERSON)
  • JORDAN TIMOTHY (Vice President)
  • TINA JOHNSON (Secretary)

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

To foster national or international amateur competition in the sport of curling; to conduct national or international competition in the sport of curling; to support and develop amateur athletes for such competition.

What it reported doing in 2024

Organized and conducted several leagues of competitive curling for adults with approzimately 234 curlers taking part in weekly league competition and instructional leagues. The group also provides instructional efforts to the community through free open house curling events and we estimated over 175 additional people participated in these events. We also hosted both a regional and national curling event with aproximately 100 participants. This was in keeping with our mission of fostering national and international amateur competition and developing amateur curlers.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Some filing-based governance responses are negative or unanswered and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 76
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.2%; rating input score 75
  • Program expense ratio: 94.4%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • 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: 20.4%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 5.97; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 3.1% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 6.1% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: -1.9% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 75.2% of revenue deployed · 94.4% of spending went to programs
  • Governance: 11 of 11 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $142K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 9 filing years from 2015 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Asset growth scored 0/100.