Brainerd Lakes Curling Association
Brainerd Lakes Curling Association faces consistent operating deficits despite volunteer leadership and substantial assets.
EIN: 161759177 · Brainerd, MN · NTEE: N68 · Updated: 2026-03-28
Is Brainerd Lakes Curling Association Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Brainerd Lakes Curling Association directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Brainerd Lakes Curling Association
Brainerd Lakes Curling Association (EIN: 161759177) is a nonprofit organization based in Brainerd, MN, classified under NTEE code N68. The organization reported total revenue of $215K and total assets of $899K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Brainerd Lakes Curling Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Brainerd Lakes Curling Association with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 90%
- fundraising: 0%
According to IRS 990 filings, Brainerd Lakes Curling Association allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Executive Compensation Analysis
The Brainerd Lakes Curling Association reports 0% officer compensation across all available filings, indicating a volunteer-led organization with no paid executives, which significantly reduces administrative costs.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Brainerd Lakes Curling Association's IRS 990 filings:
- Consistent operating deficits, with expenses exceeding revenue in most recent years (e.g., $142,390 expenses vs. $122,690 revenue in 2023).
- Declining asset base over the past decade, from over $1 million to $884,108, suggesting a draw on reserves.
Strengths
The following positive indicators were identified for Brainerd Lakes Curling Association:
- Zero officer compensation, indicating a volunteer-led model and high efficiency in directing funds to programs.
- Consistent transparency with 12 IRS 990 filings available.
- Maintains a substantial asset base ($884,108 in 2023) despite operating deficits.
- Consistently reports zero liabilities in recent years, demonstrating strong debt management.
Frequently Asked Questions about Brainerd Lakes Curling Association
Is Brainerd Lakes Curling Association a legitimate charity?
Based on AI analysis of IRS 990 filings, Brainerd Lakes Curling Association (EIN: 161759177) some concerns. Mission Score: 85/100. 2 red flags identified, 4 strengths noted.
How does Brainerd Lakes Curling Association spend its money?
Brainerd Lakes Curling Association directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Brainerd Lakes Curling Association tax-deductible?
Brainerd Lakes Curling Association is registered as a tax-exempt nonprofit (EIN: 161759177). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is Brainerd Lakes Curling Association a good charity?
Based on the available data, the Brainerd Lakes Curling Association appears to be a good charity in terms of its operational efficiency and commitment to its mission, evidenced by 0% officer compensation and a focus on program delivery. However, its consistent operating deficits suggest potential long-term financial sustainability challenges.
What is the trend in the organization's assets?
The organization's assets have shown a declining trend over the past decade, from $1,060,664 in 2014 to $884,108 in 2023, indicating that expenses have generally exceeded revenues.
How does the organization manage its liabilities?
The Brainerd Lakes Curling Association has consistently reported zero liabilities in recent years (2019-2023), indicating a very conservative approach to debt and strong financial management in this area.
Filing History
IRS 990 filing history for Brainerd Lakes Curling Association showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2012–2023), Brainerd Lakes Curling Association's revenue has declined by 88.1%, moving from $1.0M to $123K. Total assets decreased by 12% over the same period, from $1.0M to $884K. Total functional expenses rose by 259%, from $40K to $142K. In its most recent filing year (2023), Brainerd Lakes Curling Association reported a deficit of $20K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2023 | $123K | $142K | $884K | $0 | — | View 990 |
| 2022 | $88K | $117K | $904K | $0 | — | View 990 |
| 2021 | $31K | $53K | $933K | $0 | — | View 990 |
| 2020 | $100K | $119K | $955K | $0 | — | View 990 |
| 2019 | $107K | $134K | $973K | $0 | — | View 990 |
| 2018 | $122K | $137K | $1.0M | $1K | — | — |
| 2017 | $113K | $116K | $1.0M | $3K | — | View 990 |
| 2016 | $74K | $96K | $1.0M | $5K | — | View 990 |
| 2015 | $75K | $96K | $1.0M | $0 | — | View 990 |
| 2014 | $117K | $97K | $1.1M | $0 | — | View 990 |
| 2013 | $119K | $86K | $1.0M | $0 | — | View 990 |
| 2012 | $1.0M | $40K | $1.0M | $3K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $123K, expenses of $142K, and assets of $884K (revenue +38.7% year-over-year).
- 2022: Revenue of $88K, expenses of $117K, and assets of $904K (revenue +187.1% year-over-year).
- 2021: Revenue of $31K, expenses of $53K, and assets of $933K (revenue -69.3% year-over-year).
- 2020: Revenue of $100K, expenses of $119K, and assets of $955K (revenue -6.2% year-over-year).
- 2019: Revenue of $107K, expenses of $134K, and assets of $973K (revenue -12.1% year-over-year).
- 2018: Revenue of $122K, expenses of $137K, and assets of $1.0M (revenue +7.4% year-over-year).
- 2017: Revenue of $113K, expenses of $116K, and assets of $1.0M (revenue +52.7% year-over-year).
- 2016: Revenue of $74K, expenses of $96K, and assets of $1.0M (revenue -1.1% year-over-year).
- 2015: Revenue of $75K, expenses of $96K, and assets of $1.0M (revenue -36.0% year-over-year).
- 2014: Revenue of $117K, expenses of $97K, and assets of $1.1M (revenue -1.5% year-over-year).
- 2013: Revenue of $119K, expenses of $86K, and assets of $1.0M (revenue -88.4% year-over-year).
- 2012: Revenue of $1.0M, expenses of $40K, and assets of $1.0M.
Data Sources and Methodology
This transparency report for Brainerd Lakes Curling Association is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.