Black River Center for Learning FY2020 filing

Tax-deductible

Carlsbad, NM501(c)(3)Recreation & SportsEIN 85-0467786Revenue $256K in FY2020

On file with the IRSbrclcarlsbad.org1159 Black River Village Rd, 88220-9407 · Carlsbad, NMTax-exempt since Aug 2001Publicly supported — 509(a)(2)

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Our mission is:1.to enliven diverse groups with full-service hospitality 2.to offer quality programs and professional program support which generates community interaction within a common Learning environment 3.to help guests deepen their respect for the sacred in this unique desert environment, and in all people 4.to enable guests to leave Black River refreshed and empowered.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $396K a year · 50% of revenue · last 5 filings
Fine: a surplus in 4 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
<1 mo
of spending, in cash
Worth a look: 0.7 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$23K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
20
of 20 voting members
Looks good: 20 of 20 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$256K
Spent
$240K
To programs
100%
Net assets
$1.4M
By yearFY2020–FY2024
Revenue
$256K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$256K
FY2021$390K
FY2022$446K
FY2023$447K
FY2024$2.4M
Expenses
$240K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$240K
FY2021$273K
FY2022$378K
FY2023$565K
FY2024$535K
Net assets
$1.4M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$1.4M
FY2021$1.5M
FY2022$1.5M
FY2023$1.5M
FY2024$3.4M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 2001.

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% · $240K

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

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Who runs it and what they're paid

19 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
Executive Director
$0Pt VII · Sec A
Executive Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Tara Pyeatt’s $5K as Treasurer is at the 1st percentile of top reported officer pay among 1843 $1–10M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2022FY2021
Don Chilcutt—$57,500
Tara Pyeatt$5,332$4,502

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 Black River Center for Learning 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 15aNo

Programs and updates

Enlivens diverse groups with hospitality, quality programs, and desert experiences, fostering respect and empowerment.

Questions for Black River Center for Learning

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Provided by the organization

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1 program · $240K · in their own filed words · FY2020
01

Rental of facilities for conferences, camps and meetings

$240Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2022
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$256K
Ln 12
Other incomeLn 4–11$175K
Gifts and grantsLn 1h$55K
Fees for servicesLn 2g$25K
Money outPt IX
$240K
Ln 25
Programscol B$240K
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$15K
Total assetsLn 16$1.4M
LiabilitiesLn 26$23K
PeoplePt VI, VII
19
listed · VII A
PaidVII A0
Voting boardVI 1a20
IndependentVI 1b20
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$55K
Fees for servicesLn 2g$25K
Other incomeLn 4–11$175K
Total revenueLn 12$256K
Assets in detailPt X, end of year
CashLn 1$15K
Cash and savings togetherLn 1–2$15K
InvestmentsLn 11–13$588K
Land, buildings, equipmentLn 10c$773K
Total assetsLn 16$1.4M
LiabilitiesLn 26$23K
Net assetsLn 32$1.4M
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
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 FY20End FY20
Cash and savingsLn 1–2$3K$15K
InvestmentsLn 11–13$564K$588K
Land, buildings, equipmentLn 10c$763K$773K
Total assetsLn 16$1.3M$1.4M
LiabilitiesLn 26$18K$23K
Net assetsLn 32$1.3M$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$73K$73K
Payroll taxesLn 10$6K$6K
Accounting feesLn 11c$7K$7K
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$779$779
Conferences, conventions and meetingsLn 19$850$850
Depreciation, depletion and amortizationLn 22$34K$34K
InsuranceLn 23$25K$25K
Other expenses (24a–d)Ln 24$88K$88K
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$240K$240K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $2.4M$535K$1.9M$3.4M 990 PDF
FY2023 $447K$565K−$119K$1.5M 990 PDF
FY2022 $446K$378K$67K$1.5M 990 PDF
FY2021 $390K$273K$117K$1.5M 990 PDF
FY2020 Viewing $256K$240K$16K$1.4M 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 FY2020 990 (6 parts)
Part I · Summary $255,842 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $6,742$55,318
I-9 Program service revenuePrior year $161,079$25,032
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $102,249$175,492
I-12 Total revenuePrior year $270,070$255,842
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $124,028$79,145
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $259,535$160,813
I-18 Total expensesPrior year $383,563$239,958
I-19 Revenue less expensesPrior year −$113,493$15,884
Part VI · Governance 20 of 20 board members independent, 4 to look at
VI-1a Voting members of the governing body20
VI-1b Independent voting members20
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $255,842 across 7 lines filed
VIII-1f All other contributions, gifts and grants$55,318
VIII-1h Total contributions, gifts and grants$55,318
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $25,032$25,032
VIII-5 RoyaltiesExcluded from tax $161,457$161,457
VIII-6 Net rental income or lossExcluded from tax $14,020$14,020
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $15$15
VIII-12 Total revenueRelated to mission $25,047 · Unrelated business $0 · Excluded from tax $175,477$255,842
Part IX · Statement of functional expenses $239,958 across 10 lines filed
IX-7 Other salaries and wagesPrograms $73,390$73,390
IX-10 Payroll taxesPrograms $5,755$5,755
IX-11c Accounting feesPrograms $6,525$6,525
IX-12 Advertising and promotionPrograms $3,095$3,095
IX-13 Office expensesPrograms $779$779
IX-19 Conferences, conventions and meetingsPrograms $850$850
IX-22 Depreciation, depletion and amortizationPrograms $34,391$34,391
IX-23 InsurancePrograms $25,032$25,032
IX-24 Other expenses (24a–d)Programs $88,286$88,286
IX-24e All other expensesPrograms $1,855$1,855
IX-25 Total functional expensesPrograms $239,958 · Management $0 · Fundraising $0$239,958
Part X · Balance sheet $1,374,990 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $3,435$14,586
X-10c Land, buildings and equipment, netStart of year $762,937$772,533
X-11 Publicly traded securitiesStart of year $564,014$587,871
X-16 Total assetsStart of year $1,330,386$1,374,990
X-25 Other liabilitiesStart of year $18,372$23,179
X-26 Total liabilitiesStart of year $18,372$23,179
X-32 Total net assets or fund balancesStart of year $1,312,014$1,351,811
X-33 Total liabilities and net assetsStart of year $1,330,386$1,374,990
Part XI · Reconciliation of net assets $1,351,811 net assets at year end
XI-1 Total revenue$255,842
XI-2 Total expenses$239,958
XI-3 Revenue less expenses$15,884
XI-4 Net assets at start of year$1,312,014
XI-5 Net unrealized gains (losses) on investments$23,913
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,351,811

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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