Civic Intelligence

Duluth Graduate Medical Education Council Inc.

990 • Fiscal year 2017 • EIN 23-7456795

Jul 01, 2016 to Jun 30, 2017 • Filed on Oct 30, 2017

330 North 8th Avenue EastDuluth, MN 55805

(218) 723-1112

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

62nd percentile

0.28x

Higher debt load relative to assets than 62% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

58th percentile

0.24x

Higher debt load relative to revenue than 58% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

68th percentile

10%

Higher net margin than 68% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

20th percentile

$0

Higher top officer pay than 20% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

91st percentile

43%

Faster asset growth than 91% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

39th percentile

1.1%

Faster revenue growth than 39% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$6,259,036

Up $1,891,937 (+43%) from 2016

Net Assets

Up

$4,489,213

Up $1,857,867 (+71%) from 2016

Liabilities

Up

$1,769,823

Up $34,070 (+2.0%) from 2016

Revenue

Up

$7,441,236

Up $83,867 (+1.1%) from 2016

Expenses

Up

$6,669,017

Up $11,256 (+0.2%) from 2016

Net Income

Up

$772,219

Up $72,611 (+10%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $2,862,673Liabilities 2011: $2,155,476Net Assets 2011: $707,1972011Assets 2012: $3,222,981Liabilities 2012: $2,104,838Net Assets 2012: $1,118,1432012Assets 2013: $3,103,751Liabilities 2013: $1,994,676Net Assets 2013: $1,109,0752013Assets 2014: $3,002,206Liabilities 2014: $1,763,580Net Assets 2014: $1,238,6262014Assets 2015: $3,634,547Liabilities 2015: $1,704,820Net Assets 2015: $1,929,7272015Assets 2016: $4,367,099Liabilities 2016: $1,735,753Net Assets 2016: $2,631,3462016Assets 2017: $6,259,036Liabilities 2017: $1,769,823Net Assets 2017: $4,489,2132017Assets 2018: $6,475,406Liabilities 2018: $1,919,549Net Assets 2018: $4,555,8572018Assets 2019: $5,606,409Liabilities 2019: $1,099,590Net Assets 2019: $4,506,8192019Assets 2020: $6,078,042Liabilities 2020: $1,480,613Net Assets 2020: $4,597,4292020Assets 2021: $4,925,667Liabilities 2021: $634,183Net Assets 2021: $4,291,4842021Assets 2022: $4,803,601Liabilities 2022: $579,888Net Assets 2022: $4,223,7132022Assets 2023: $4,677,451Liabilities 2023: $641,661Net Assets 2023: $4,035,7902023Assets 2024: $5,242,017Liabilities 2024: $589,076Net Assets 2024: $4,652,9412024Assets 2025: $7,203,773Liabilities 2025: $914,963Net Assets 2025: $6,288,8102025

Highlighted filing

2017

Assets$6,259,036
Liabilities$1,769,823
Net Assets$4,489,213

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2011: $6,745,3442011Expenses 2012: $6,538,1082012Expenses 2013: $6,716,9932013Revenue 2014: $6,898,917Expenses 2014: $6,820,777Net Income 2014: $78,1402014Revenue 2015: $7,302,770Expenses 2015: $6,585,437Net Income 2015: $717,3332015Revenue 2016: $7,357,369Expenses 2016: $6,657,761Net Income 2016: $699,6082016Revenue 2017: $7,441,236Expenses 2017: $6,669,017Net Income 2017: $772,2192017Revenue 2018: $7,291,538Expenses 2018: $7,203,252Net Income 2018: $88,2862018Revenue 2019: $7,491,615Expenses 2019: $7,598,955Net Income 2019: -$107,3402019Revenue 2020: $7,717,216Expenses 2020: $7,660,862Net Income 2020: $56,3542020Revenue 2021: $7,417,125Expenses 2021: $7,735,119Net Income 2021: -$317,9942021Revenue 2022: $7,733,024Expenses 2022: $7,607,573Net Income 2022: $125,4512022Revenue 2023: $7,900,832Expenses 2023: $8,053,109Net Income 2023: -$152,2772023Revenue 2024: $8,229,257Expenses 2024: $7,678,485Net Income 2024: $550,7722024Revenue 2025: $9,934,485Expenses 2025: $8,313,601Net Income 2025: $1,620,8842025

Highlighted filing

2017

Revenue$7,441,236
Expenses$6,669,017
Net Income$772,219
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Oct 30, 2017
Return Version
2016v3.0
Gross Receipts
$7,733,794
Mission and Program Overview

Mission

Provide a medical residency program, in conjunction with the university of minnesota, and supported by essentia health systems and st. Luke's hospital of duluth, for the training of family medicine physicians in association with that program, the organization operates a primary care family medicine clinic serving the duluth area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,103,867$2,383,435▲ $279,568
Land, Buildings, and Equipment, Net$844,475$1,335,236▲ $490,761
Prepaid Expenses and Deferred Charges$53,206$1,119,187▲ $1,065,981
Investments in Publicly Traded Securities$929,873$945,455▲ $15,582
Accounts Receivable$283,068$328,239▲ $45,171
Pledges and Grants Receivable$133,419$130,860▼ $2,559
Inventories for Sale or Use$19,191$16,624▼ $2,567
Total Assets$4,367,099$6,259,036▲ $1,891,937
Liabilities
Accounts Payable and Accrued Expenses$1,735,753$1,769,823▲ $34,070
Total Liabilities$1,735,753$1,769,823▲ $34,070
Net Assets / Fund Balance
Unrestricted Net Assets$2,619,501$3,425,649▲ $806,148
Temporarily Rstr Net Assets$11,845$1,063,564▲ $1,051,719
Total Net Assets Fund Balance$2,631,346$4,489,213▲ $1,857,867
Total Liabilities and Net Assets / Fund Balance$4,367,099$6,259,036▲ $1,891,937

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$202,448$2,512,527$2,714,975
Leasehold Improvements$666,671$642,493$1,309,164
Other Land Buildings$466,117-$466,117
Compensation and Service Providers

Board Members and Trustees

NameTitle
John StrangeChairman
Dan NikcevichVice- Chairm
Hugh RenierBoard Member
Paula TermuhlenBoard Member
Katherine DeanAdministrato
Gary PetersonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,094,992
Program Service Revenue
$2,313,514
Investment Income
$18,729
Other Revenue
$14,001
All Other Contributions
$5,094,992
Change in Net Assets
$772,219

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,220,280
Revenue Not Reported on Financial Statements
$220,956
Revenue Not Reported on Form 990
$532,946
Other Revenue Adjustments
$220,956
Total Revenue per Audited Statements
$7,753,226
Total Revenue per Form 990
$7,441,236
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,669,017
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$5,305,500$386,019-$5,691,519
Occupancy$221,419$16,666-$238,085
Other Expenses$166,180$12,507-$178,687
Depreciation Depletion$88,177--$88,177
Office Expenses$30,371$2,286-$32,657
Fees for Services Accounting-$12,435-$12,435
Advertising$11,186--$11,186
Interest$2,970$224-$3,194
Fees for Services Legal-$1,732-$1,732
Total Functional Expenses$6,237,148$431,869$0$6,669,017

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,965,085
Total Expenses per Form 990$6,669,017
Expenses per Audited Statements$6,448,061
Expenses Not Reported on Form 990$517,024
Expenses Not Reported on Financial Statements$220,956
Other Expense Adjustments$220,956
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

Management delegated to essentia health systems

Form 990, Page 6, Part VI, Line 11B

Reviewed and discussed at board meeting

Form 990, Page 6, Part VI, Line 12C

Annual disclosure of compliance with conflict of interest policy

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request

Filing and Contact Details

Filer

Filer Name
Duluth Graduate Medical Education
EIN
23-7456795
Phone
2187231112
Address
330 NORTH 8TH AVENUE EAST, DULUTH, MN 55805
Doing Business As
Duluth Family Medicine Clinic

Signing Officer

Name
Katherine Dean
Title
Administrator
Phone
2187231112
Signed
2017-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katherine Dean
Formed
1974
Legal Domicile
Mn
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Esterbrooks Scott Signorelli Etal Ltd
Address
302 W SUPERIOR ST STE200, DULUTH, MN 55802
Preparer
Michael a Pederson
Phone
2187276846
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Provide a medical residency program, in conjunction with the university of minnesota, and supported by essentia health systems and st. Luke's hospital of duluth, for the training of family medicine physicians in association with that program, the organization operates a primary care family medicine clinic serving the duluth area.

Form 990, Part XI, Line 9

Bad debt netted in financial statements -220,956 bad debt netted in financial statements 220,956

Financial Statement Notes

Schedule D, Page 3, Part X

The organization has analyzed tax positions taken for filing with the internal revenue service and all state jurisdictions where it operates. As of june 30, 2017 and 2016, the organization had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The organization is no longer subject to u.s. Federal or state examinations by tax authorities generally for fiscal tax years before 2014.

Schedule D, Page 4, Part XI, Line 4B

Bad debt netted in financial statements 220,956

Schedule D, Page 4, Part XII, Line 4B

Bad debt netted in financial statements 220,956

Raw XML Appendix397 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. AS OF JUNE 30, 2017 AND 2016, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE EXAMINATIONS BY TAX AUTHORITIES GENERALLY FOR FISCAL TAX YEARS BEFORE 2014.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1BAD DEBT NETTED IN FINANCIAL STATEMENTS 220,956
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2BAD DEBT NETTED IN FINANCIAL STATEMENTS 220,956
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 4B
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDE A MEDICAL RESIDENCY PROGRAM, IN CONJUNCTION WITH THE UNIVERSITY OF MINNESOTA, AND SUPPORTED BY ESSENTIA HEALTH SYSTEMS AND ST. LUKE'S HOSPITAL OF DULUTH, FOR THE TRAINING OF FAMILY MEDICINE PHYSICIANS IN ASSOCIATION WITH THAT PROGRAM, THE ORGANIZATION OPERATES A PRIMARY CARE FAMILY MEDICINE CLINIC SERVING THE DULUTH AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT DELEGATED TO ESSENTIA HEALTH SYSTEMS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED AND DISCUSSED AT BOARD MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUAL DISCLOSURE OF COMPLIANCE WITH CONFLICT OF INTEREST POLICY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BAD DEBT NETTED IN FINANCIAL STATEMENTS -220,956 BAD DEBT NETTED IN FINANCIAL STATEMENTS 220,956
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06237148
IRS990/TotalFunctionalExpensesGrp/TotalAmt06669017
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt07441236
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04367099
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ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHERINE DEAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02187231112
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DULUTH GRADUATE MEDICAL EDUCATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COUNCIL INC
ReturnHeader/Filer/BusinessNameControlTxt0DULU
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ReturnHeader/Filer/PhoneNum02187231112
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0ABEC5CC228D3DD28035680563E119C2CEDD34F4F
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId082FEF9DE48B3EECCD086AECF5AEC12DF7F201F4C
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411414667
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ESTERBROOKS SCOTT SIGNORELLI ETAL LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0302 W SUPERIOR ST STE200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DULUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055802
ReturnHeader/PreparerPersonGrp/PhoneNum02187276846
ReturnHeader/PreparerPersonGrp/PreparationDt02017-10-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL A PEDERSON
ReturnHeader/ReturnTs02017-10-31T12:29:29-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.20$0.91$6.29$9.93$8.31$1.62
2024Detailed filing. Detailed filing data is available for this year.$5.24$0.59$4.65$8.23$7.68$0.55
2023Detailed filing. Detailed filing data is available for this year.$4.68$0.64$4.04$7.90$8.05$0.15
2022Detailed filing. Detailed filing data is available for this year.$4.80$0.58$4.22$7.73$7.61$0.13
2021Detailed filing. Detailed filing data is available for this year.$4.93$0.63$4.29$7.42$7.74$0.32
2020Detailed filing. Detailed filing data is available for this year.$6.08$1.48$4.60$7.72$7.66$0.06
2019Detailed filing. Detailed filing data is available for this year.$5.61$1.10$4.51$7.49$7.60$0.11
2018Detailed filing. Detailed filing data is available for this year.$6.48$1.92$4.56$7.29$7.20$0.09
2017Detailed filing. Detailed filing data is available for this year.$6.26$1.77$4.49$7.44$6.67$0.77
2016Detailed filing. Detailed filing data is available for this year.$4.37$1.74$2.63$7.36$6.66$0.70
2015Detailed filing. Detailed filing data is available for this year.$3.63$1.70$1.93$7.30$6.59$0.72
2014Detailed filing. Detailed filing data is available for this year.$3.00$1.76$1.24$6.90$6.82$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.10$1.99$1.11$6.72
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.22$2.10$1.12$6.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.86$2.16$0.71$6.75