DLCCC INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: DLCCC INC (EIN 41-1970351)
Tax period: 2017-09-01 to 2018-08-31
Filed: 2018-11-26
IRS object ID: 201843309349300624
Schema version: 2017v2.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-11-26T10:41:07-08:00	ReturnTs
Tax Period End	2018-08-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	411384039	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BENSON LEITHEISER & SOBERG	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 667	AddressLine1Txt
City	DETROIT LAKES	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	56502	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2017-09-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	411970351	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DLCCC INC	BusinessNameLine1Txt
Business Name Line2	DBA DETR LKS COMMUNITY & CULTURAL CTR	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	DLCC	BusinessNameControlTxt
Phone	2188444221	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1863	AddressLine1Txt
City	DETROIT LAKES	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	56502	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	STUART OMBERG	PersonNm
Person Title	CEO	PersonTitleTxt
Signature	2018-11-26	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	BRIAN D LUND	PreparerPersonNm
PTIN	P00069663	PTIN
Phone	2188473114	PhoneNum

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2019-02-21 02:37:17Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	$4,678,916	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
All Affiliates Included	false	AllAffiliatesIncludedInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.DLCCC.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2000	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	DETROIT LAKES COMMUNITY CENTER IS A NON-PROFIT PARTNERSHIP OF INDIVIDUALS AND FAMILIES AS WELL AS PUBLIC, PRIVATE, AND CIVIC ENTITIES. OUR MISSION IS TOPROVIDE OPPORTUNITIES FOR SOCIAL, PHYSICAL, AND CULTURAL GROWTH.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	163	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$1,441,721	PYContributionsGrantsAmt
CY Contributions Grants	$1,394,485	CYContributionsGrantsAmt
PY Program Service Revenue	$1,151,297	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,252,320	CYProgramServiceRevenueAmt
PY Investment Income	$44,692	PYInvestmentIncomeAmt
CY Investment Income	$31,779	CYInvestmentIncomeAmt
PY Other Revenue	$20,870	PYOtherRevenueAmt
CY Other Revenue	$2,000,332	CYOtherRevenueAmt
PY Total Revenue	$2,658,580	PYTotalRevenueAmt
CY Total Revenue	$4,678,916	CYTotalRevenueAmt
CY Grants And Similar Paid	$1,364,872	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,301,730	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,334,399	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$66,380	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,270,023	PYOtherExpensesAmt
CY Other Expenses	$1,201,173	CYOtherExpensesAmt
PY Total Expenses	$2,571,753	PYTotalExpensesAmt
CY Total Expenses	$3,900,444	CYTotalExpensesAmt
PY Revenues Less Expenses	$86,827	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$778,472	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,254,451	TotalAssetsBOYAmt
Total Assets EOY	$2,070,843	TotalAssetsEOYAmt
Total Liabilities BOY	$2,849,521	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$887,441	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$404,930	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,183,402	NetAssetsOrFundBalancesEOYAmt
Mission	DETROIT LAKES COMMUNITY CENTER IS A NON-PROFIT PARTNERSHIP OF INDIVIDUALS AND FAMILIES AS WELL AS PUBLIC, PRIVATE, AND CIVIC ENTITIES. OUR MISSION IS TOPROVIDE OPPORTUNITIES FOR SOCIAL, PHYSICAL, AND CULTURAL GROWTH.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$3,662,107	ExpenseAmt
Desc	PROVIDE OPPORTUNITIES FOR SOCIAL, PHYSICAL, AND CULTURAL GROWTH FORINDIVIDUALS AND FAMILIES.	Desc
Total Program Service Expenses	$3,662,107	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	Yes (true)	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	14	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	163	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Form990 T Filed	false	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Form8282 Filed	0	Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
DAF Excess Business Holdings	false	DAFExcessBusinessHoldingsInd
Taxable Distributions	false	TaxableDistributionsInd
Distribution To Donor	false	DistributionToDonorInd
Org Filed In Lieu Of Form1041	false	OrgFiledInLieuOfForm1041Ind
Licensed More Than One State	false	LicensedMoreThanOneStateInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	false	MinutesOfGoverningBodyInd
Minutes Of Committees	false	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	false	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	DLCCC INC	PersonNm
Phone	2188444221	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	826 SUMMIT AVE	AddressLine1Txt
City	DETROIT LAKES	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	56501	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
MIKE HERZOG
VICE CHAIRMAN	1.00	0.00	Yes (X)	$0	$0	$0
SHARON SIMCLAIR
Director	1.00	0.00	Yes (X)	$0	$0	$0
KEN FOLTZ
SEC / TREAS	1.00	0.00	Yes (X)	$0	$0	$0
APRIL THOMAS
Director	1.00	0.00	Yes (X)	$0	$0	$0
PETER JACOBSON
Director	1.00	0.00	Yes (X)	$0	$0	$0
JOSH HOCHGRABER
Chairman	1.00	0.00	Yes (X)	$0	$0	$0
MORIYA RUFER
Director	1.00	0.00	Yes (X)	$0	$0	$0
STUART OMBERG
CEO	50.00	0.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Membership Dues	$968,212	MembershipDuesAmt
Government Grants	$131,658	GovernmentGrantsAmt
All Other Contributions	$294,615	AllOtherContributionsAmt
Total Contributions	$1,394,485	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
FITNESS REVENUE	713940	$968,667	$968,667
THEATER REVENUE	711110	$283,653	$283,653

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,252,320	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$31,779	TotalRevenueColumnAmt
Related Or Exempt Func Income	$31,779	RelatedOrExemptFuncIncomeAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
DEBT RELIEF INCOME	900099	$1,975,000	$1,975,000
MISCELLANEOUS	713990	$25,332	$25,332

Field	Value	IRS element (for citing)
Other Revenue Total	$2,000,332	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,678,916	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,284,431	RelatedOrExemptFuncIncomeAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$1,364,872	TotalAmt
Program Services	$1,364,872	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$119,857	TotalAmt
Management And General	$113,864	ManagementAndGeneralAmt
Fundraising	$5,993	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,075,356	TotalAmt
Program Services	$1,027,073	ProgramServicesAmt
Management And General	$22,759	ManagementAndGeneralAmt
Fundraising	$25,524	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$22,642	TotalAmt
Program Services	$17,598	ProgramServicesAmt
Management And General	$4,099	ManagementAndGeneralAmt
Fundraising	$945	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$25,696	TotalAmt
Program Services	$20,855	ProgramServicesAmt
Management And General	$3,915	ManagementAndGeneralAmt
Fundraising	$926	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$90,848	TotalAmt
Program Services	$77,690	ProgramServicesAmt
Management And General	$7,530	ManagementAndGeneralAmt
Fundraising	$5,628	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$12,513	TotalAmt
Management And General	$12,513	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$245,485	TotalAmt
Program Services	$238,123	ProgramServicesAmt
Management And General	$2,454	ManagementAndGeneralAmt
Fundraising	$4,908	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$13,397	TotalAmt
Program Services	$12,057	ProgramServicesAmt
Management And General	$670	ManagementAndGeneralAmt
Fundraising	$670	FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$79,398	TotalAmt
Program Services	$79,398	ProgramServicesAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$139,262	TotalAmt
Program Services	$139,262	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$9,281	TotalAmt
Program Services	$8,353	ProgramServicesAmt
Management And General	$464	ManagementAndGeneralAmt
Fundraising	$464	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	FundraisingFundraisingAmt	Management And GeneralManagementAndGeneralAmt
EVENTS	$353,562	$337,350	$16,212
SUPPLIES	$113,451	$110,139	$1,104	$2,208
Printing and Publications	$99,653	$97,695	$1,958
MISCELLANEOUS	$71,452	$70,022	$715	$715

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$63,719	TotalAmt
Program Services	$61,620	ProgramServicesAmt
Management And General	$766	ManagementAndGeneralAmt
Fundraising	$1,333	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,900,444	TotalAmt
Program Services	$3,662,107	ProgramServicesAmt
Management And General	$171,957	ManagementAndGeneralAmt
Fundraising	$66,380	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$432,230	BOYAmt
EOY	$578,715	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$37,420	BOYAmt
EOY	$40,160	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$5,009	BOYAmt
EOY	$13,856	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$26,832	BOYAmt
EOY	$50,799	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,755,224	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,004,569	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,967,928	BOYAmt
EOY	$750,655	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$785,032	BOYAmt
EOY	$636,658	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,254,451	BOYAmt
EOY	$2,070,843	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$207,735	BOYAmt
EOY	$263,696	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$205,899	BOYAmt
EOY	$195,167	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$2,225,000	BOYAmt
EOY	$244,976	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$210,887	BOYAmt
EOY	$183,602	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,849,521	BOYAmt
EOY	$887,441	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$212,532	BOYAmt
EOY	$966,279	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$192,398	BOYAmt
EOY	$217,123	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$404,930	BOYAmt
EOY	$1,183,402	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,254,451	BOYAmt
EOY	$2,070,843	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$778,472	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,255,453	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,439,408	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,458,648	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,441,721	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,394,485	CurrentTaxYearAmt
Total	$6,989,715	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,151,490	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$988,508	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$962,437	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,151,297	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,252,320	CurrentTaxYearAmt
Total	$5,506,052	TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,406,943	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,427,916	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,421,085	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,593,018	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,646,805	CurrentTaxYearAmt
Total	$12,495,767	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$12,495,767	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$39,547	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	-$9,611	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$30,168	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$44,692	CurrentTaxYearMinus1YearAmt
Current Tax Year	$31,779	CurrentTaxYearAmt
Total	$136,575	TotalAmt

Post1975 UBTI Post1975UBTIGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$39,547	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	-$9,611	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$30,168	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$44,692	CurrentTaxYearMinus1YearAmt
Current Tax Year	$31,779	CurrentTaxYearAmt
Total	$136,575	TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$22,630	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$21,030	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$21,005	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$20,870	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,000,332	CurrentTaxYearAmt
Total	$2,085,867	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,469,120	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,439,335	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,472,258	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,658,580	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,678,916	CurrentTaxYearAmt
Total	$14,718,209	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.84900	PublicSupportCY509Pct
Public Support PY509	0.98180	PublicSupportPY509Pct
Investment Income CY	0.00930	InvestmentIncomeCYPct
Investment Income PY	0.00910	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,132,228	OtherCostOrOtherBasisAmt
Depreciation	$502,827	DepreciationAmt
Book Value	$629,401	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$622,996	OtherCostOrOtherBasisAmt
Depreciation	$501,742	DepreciationAmt
Book Value	$121,254	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$750,655	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDesc	Book ValueBookValueAmt
ENDOWMENT INVESTMENTS	$636,233
PREPAID LAND LEASE
SECURITY DEPOSIT-LEASE	$425
START-UP COSTS

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$636,658	TotalBookValueOtherAssetsAmt
Total Rev Etc Audited Fincl Stmt	$4,678,916	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$4,678,916	RevenueSubtotalAmt
Total Revenue Per Form990	$4,678,916	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$3,900,444	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$3,900,444	ExpensesSubtotalAmt
Total Expenses Per Form990	$3,900,444	TotalExpensesPerForm990Amt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CITY OF DETROIT LAKES	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 647	AddressLine1Txt
City	DETROIT lAKES	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	56502	ZIPCd

Field	Value	IRS element (for citing)
Cash Grant	$0	CashGrantAmt
Non Cash Assistance	$1,364,872	NonCashAssistanceAmt
Valuation Method Used	COST	ValuationMethodUsedDesc
Non Cash Assistance	CHILDRENS PLAYGROUND FACILITY	NonCashAssistanceDesc
Purpose Of Grant	TO ASSIST IN SUPPORTING THE CITY	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	0	Total501c3OrgCnt
Total Other Org	1	TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Grantmaker's Description of How Grants are Used	FormAndLineReferenceDesc
Explanation	TO REQUIRE FINANCIAL STATEMENTS OR AUDITS WHERE APPROPRIATE AND TOPERFORM ANNUAL INTERVIEWS WITH THE CITY MANAGERS TODETERMINE IF THE RECIPIENTS ARE FULFILLING THEIR MISSION.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Line 11b: Form 990 Review Process	REVIEWED BY CEO AND BOARD OF DIRECTORS
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees	REVIEWED BY BOARD OF DIRECTORS
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	AVAILABLE UPON REQUEST