Border Lakes Association INC

Not tax-deductible

Intl Falls, MN501(c)(4)EIN 41-6030837

Monitor water levels and conduct meetings with stakeholders to monitor activities affecting water levels and water quality within the rainy lake watershed located in northern minnesota.

100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $206 a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
9 mo
of spending, in cash
Looks good: 9.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$18K
+63% vs prior year
Spent
$13K
To programs
100%
Net assets
$306K
By yearFY2021–FY2025
Revenue
$18K
FY2025▲ +63%
Revenue by fiscal year
FY2021$11K
FY2022$14K
FY2023$13K
FY2024$11K
FY2025$18K
Expenses
$13K
FY2025▲ +16%
Expenses by fiscal year
FY2021$14K
FY2022$14K
FY2023$13K
FY2024$11K
FY2025$13K
Net assets
$306K
FY2025▲ +5%
Net assets by fiscal year
FY2021$263K
FY2022$237K
FY2023$245K
FY2024$292K
FY2025$306K

From the FY2025 Form 990 (year ending August 2025) · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1958.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $13K

Form 990 Part IX, line 25. Every line is in By the numbers.

Who runs it and what they're paid

14 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
President
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Alternate Tr
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2022FY2021
Randy Pozniak CPA$6,000$6,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Border Lakes Association INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Tracks water levels and meets with stakeholders to protect watershed health.

Provided by the organization

This section is blank until Border Lakes Association INC claims this page.

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1 program service account for $13K of program spending, described in the organization's own filed words · FY2024.
01

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.

$13Kprogram expense

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By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$18K
Ln 12
Investment incomeLn 3$17K
Fees for servicesLn 2g$50
Gifts and grantsLn 1h$22
Money outPt IX
$13K
Ln 25
Programscol B$13K
Owns and owesPt X
$306K
net assets · Ln 32
Cash and savingsLn 1–2$10K
Total assetsLn 16$306K
LiabilitiesLn 26$0
PeoplePt VI, VII
14
listed · VII A
PaidVII A0
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$22
Fees for servicesLn 2g$50
Investment incomeLn 3$17K
Total revenueLn 12$18K
Assets in detailPt X, end of year
CashLn 1$10K
Cash and savings togetherLn 1–2$10K
InvestmentsLn 11–13$297K
Total assetsLn 16$306K
LiabilitiesLn 26$0
Net assetsLn 32$306K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$10K$10K
InvestmentsLn 11–13$282K$297K
Total assetsLn 16$292K$306K
LiabilitiesLn 26$0$0
Net assetsLn 32$292K$306K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$6K$6K
Office expensesLn 13$244$244
Conferences, conventions and meetingsLn 19$6K$6K
InsuranceLn 23$258$258
Total functional expensesLn 25$13K$13K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $18K$13K$5K$306K 990 PDF
FY2024 $11K$11K−$123$292K 990 PDF
FY2023 $13K$13K−$382$245K 990 PDF
FY2022 $14K$14K$29$237K 990 PDF
FY2021 $11K$14K−$3K$263K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $17,501 across 6 lines filed
VIII-1b Membership dues$18
VIII-1f All other contributions, gifts and grants$4
VIII-1h Total contributions, gifts and grants$22
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $50$50
VIII-3 Investment incomeRelated to mission $17,429$17,429
VIII-12 Total revenueRelated to mission $17,479$17,501
Part IX · Statement of functional expenses $12,561 across 4 lines filed
IX-11c Accounting feesPrograms $6,000$6,000
IX-13 Office expensesPrograms $244$244
IX-19 Conferences, conventions and meetingsPrograms $6,059$6,059
IX-23 InsurancePrograms $258$258
IX-25 Total functional expensesPrograms $12,561 · Management $0 · Fundraising $0$12,561
Part X · Balance sheet $306,432 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $10,154$9,665
X-11 Publicly traded securitiesStart of year $281,929$296,767
X-16 Total assetsStart of year $292,083$306,432
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $292,083$306,432
X-32 Total net assets or fund balancesStart of year $292,083$306,432
X-33 Total liabilities and net assetsStart of year $292,083$306,432
Part XI · Reconciliation of net assets $306,432 net assets at year end
XI-1 Total revenue$17,501
XI-2 Total expenses$12,561
XI-3 Revenue less expenses$4,940
XI-4 Net assets at start of year$292,083
XI-5 Net unrealized gains (losses) on investments$9,409
XI-10 Net assets at end of year$306,432

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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