Civic Intelligence

Northfield School District Health Reimbursement Arrangement Plan

990 • Fiscal year 2023 • EIN 32-0168478

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 01, 2024

Organization ProfileN/A
201 Orchard St SNorthfield, MN 55057

(713) 744-3804

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

43rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2023

Net Margin

61st percentile

9.4%

Higher net margin than 61% of similar nonprofits.

2023 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

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

2023 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2023

Asset Growth

51st percentile

5.8%

Faster asset growth than 51% of similar nonprofits.

2023 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

17th percentile

-14%

Faster revenue growth than 17% of similar nonprofits.

2023 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Up

$1,808,224

Up $98,937 (+5.8%) from 2022

Net Assets

Up

$1,808,224

Up $98,937 (+5.8%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue43rd percentileNet Margin61st percentile

Revenue

Down

$630,233

Down $106,235 (-14%) from 2022

Expenses

Up

$571,033

Up $11,236 (+2.0%) from 2022

Net Income

Down

$59,200

Down $117,471 (-66%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth51st percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $727,178Liabilities 2010: $0Net Assets 2010: $727,1782010Assets 2012: $958,303Liabilities 2012: $0Net Assets 2012: $958,3032012Assets 2013: $1,083,394Liabilities 2013: $0Net Assets 2013: $1,083,3942013Assets 2014: $1,116,456Liabilities 2014: $0Net Assets 2014: $1,116,4562014Assets 2015: $937,370Liabilities 2015: $0Net Assets 2015: $937,3702015Assets 2016: $1,048,227Liabilities 2016: $0Net Assets 2016: $1,048,2272016Assets 2017: $1,201,393Liabilities 2017: $0Net Assets 2017: $1,201,3932017Assets 2018: $1,358,987Liabilities 2018: $0Net Assets 2018: $1,358,9872018Assets 2019: $1,305,697Liabilities 2019: $0Net Assets 2019: $1,305,6972019Assets 2020: $1,381,558Liabilities 2020: $0Net Assets 2020: $1,381,5582020Assets 2021: $1,498,997Liabilities 2021: $0Net Assets 2021: $1,498,9972021Assets 2022: $1,709,287Liabilities 2022: $0Net Assets 2022: $1,709,2872022Assets 2023: $1,808,224Liabilities 2023: $0Net Assets 2023: $1,808,2242023Assets 2024: $1,909,693Liabilities 2024: $0Net Assets 2024: $1,909,6932024

Highlighted filing

2023

Assets$1,808,224
Liabilities$0
Net Assets$1,808,224
Open 2023 Filing

Operations Trend

Revenue Growth17th percentile

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

$1.0M$500K$0-$500KExpenses 2010: $271,6372010Expenses 2012: $349,2492012Revenue 2013: $474,342Expenses 2013: $349,251Net Income 2013: $125,0912013Revenue 2014: $392,151Expenses 2014: $359,089Net Income 2014: $33,0622014Revenue 2015: $146,115Expenses 2015: $325,201Net Income 2015: -$179,0862015Revenue 2016: $423,971Expenses 2016: $313,114Net Income 2016: $110,8572016Revenue 2017: $492,518Expenses 2017: $339,352Net Income 2017: $153,1662017Revenue 2018: $530,478Expenses 2018: $372,884Net Income 2018: $157,5942018Revenue 2019: $396,669Expenses 2019: $450,341Net Income 2019: -$53,6722019Revenue 2020: $488,573Expenses 2020: $413,458Net Income 2020: $75,1152020Revenue 2021: $647,937Expenses 2021: $531,243Net Income 2021: $116,6942021Revenue 2022: $736,468Expenses 2022: $559,797Net Income 2022: $176,6712022Revenue 2023: $630,233Expenses 2023: $571,033Net Income 2023: $59,2002023Revenue 2024: $612,518Expenses 2024: $558,224Net Income 2024: $54,2942024

Highlighted filing

2023

Revenue$630,233
Expenses$571,033
Net Income$59,200
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 1, 2024
Return Version
2023v5.1
Gross Receipts
$1,221,767
Mission and Program Overview

Mission

The purpose of the plan is to provide certain empolyees with an opportunity to receive reimburement for certain health care expenses.

The purpose of the plan is to provide certain employees with an opportunity to receive reimbursement for certain health care expenses.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,709,287$1,808,224▲ $98,937
Cap Stk Tr Prin Current Funds$1,709,287$1,808,224▲ $98,937
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,709,287$1,808,224▲ $98,937
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,709,287$1,808,224▲ $98,937
Total Liabilities and Net Assets / Fund Balance$1,709,287$1,808,224▲ $98,937
Compensation and Service Providers
Top Officer Pay53rd percentile

Board Members and Trustees

NameTitle
Hand Benefit Trust CoTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$622,917
Investment Income
$7,316
Other Revenue
$0
Change in Net Assets
$59,200
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$25,222
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
Benefits to Members$545,811--$545,811
Fees for Service Investment Mgmnt Fees-$17,049-$17,049
Fees for Services Other-$8,173-$8,173
Total Functional Expenses$545,811$25,222$0$571,033
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Line 11B

“Organization's process to review form 990 the entity filing this form 990 is a health reimbursement account (HRA), organized under section 501 (C) (9) of the internal revenue code. The organization is governed by a trustee, a plan administrator, and the governing body of the Northfield School District. The Trustee is responsible for preparing and reviewing any tax filings.”

Part VI, Line 19

“Governing documents disclosure explanation the entity does not have governing documents, a conflict of interest policy, or financial statements that are available to the public.”

Filing and Contact Details

Filer

Filer Name
Northfield School District
EIN
32-0168478
In Care Of
% NORTHFIELD SCHOOL DISTRICT
Address
201 Orchard St S, Northfield, MN 55057

Signing Officer

Name
Molly Viesselman
Title
HR Director
Phone
7137443804
Signed
2024-11-01

Organization Details

Principal Officer
Bpas
Formed
2005
Legal Domicile
Mn
Voting Board Members
1
Independent Board Members
1
Employees
0
Raw XML Appendix309 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing documents disclosure explanation the entity does not have governing documents, a conflict of interest policy, or financial statements that are available to the public.
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0820 Gessner Rd Ste 1250
IRS990/USAddress/CityNm0Houston
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd077024
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Molly Viesselman
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0HR Director
ReturnHeader/BusinessOfficerGrp/PhoneNum07137443804
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Northfield School District
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Health Reimbursement Arrangement Plan
ReturnHeader/Filer/BusinessNameControlTxt0NFSD
ReturnHeader/Filer/EIN0320168478
ReturnHeader/Filer/InCareOfNm0% NORTHFIELD SCHOOL DISTRICT
ReturnHeader/Filer/USAddress/AddressLine1Txt0201 Orchard St S
ReturnHeader/Filer/USAddress/CityNm0Northfield
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055057
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/ReturnTs02024-11-01T11:53:34-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,808,224
Liabilities
$0
Net assets
$1,808,224
Revenue
$630,233
Expenses
$571,033
Net income
$59,200
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.91$0.00$1.91$0.61$0.56$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.81$0.00$1.81$0.63$0.57$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.71$0.00$1.71$0.74$0.56$0.18
2021Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$0.65$0.53$0.12
2020Detailed filing. Detailed filing data is available for this year.$1.38$0.00$1.38$0.49$0.41$0.08
2019Detailed filing. Detailed filing data is available for this year.$1.31$0.00$1.31$0.40$0.45$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.36$0.00$1.36$0.53$0.37$0.16
2017Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$0.49$0.34$0.15
2016Detailed filing. Detailed filing data is available for this year.$1.05$0.00$1.05$0.42$0.31$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.15$0.33$0.18
2014Detailed filing. Detailed filing data is available for this year.$1.12$0.00$1.12$0.39$0.36$0.03
2013Detailed filing. Detailed filing data is available for this year.$1.08$0.00$1.08$0.47$0.35$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.00$0.96$0.35
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.00$0.73$0.27