Civic Intelligence

Solid Ground

990 • Fiscal year 2014 • EIN 36-3578158

Jan 01, 2014 to Dec 31, 2014 • Filed on Apr 30, 2015

3521 Century Avenue NorthWhite Bear Lake, MN 55110

(651) 773-8401

Siviq Scores

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

Liabilities / Assets

35th percentile

0.04x

Higher debt load relative to assets than 35% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

31st percentile

0.04x

Higher debt load relative to revenue than 31% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

77th percentile

19%

Higher net margin than 77% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

58th percentile

$76,751

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

84th percentile

24%

Faster asset growth than 84% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

65th percentile

11%

Faster revenue growth than 65% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$1,474,958

Up $289,543 (+24%) from 2013

Net Assets

Up

$1,421,930

Up $282,475 (+25%) from 2013

Liabilities

Up

$53,028

Up $7,068 (+15%) from 2013

Revenue

Up

$1,358,180

Up $131,671 (+11%) from 2013

Expenses

Up

$1,104,928

Up $20,428 (+1.9%) from 2013

Net Income

Up

$253,252

Up $111,243 (+78%) from 2013

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2013: $1,185,415Liabilities 2013: $45,960Net Assets 2013: $1,139,4552013Assets 2014: $1,474,958Liabilities 2014: $53,028Net Assets 2014: $1,421,9302014Assets 2015: $1,625,421Liabilities 2015: $59,213Net Assets 2015: $1,566,2082015Assets 2016: $1,857,822Liabilities 2016: $51,748Net Assets 2016: $1,806,0742016Assets 2017: $2,191,738Liabilities 2017: $61,547Net Assets 2017: $2,130,1912017Assets 2018: $2,304,883Liabilities 2018: $51,443Net Assets 2018: $2,253,4402018Assets 2019: $2,544,837Liabilities 2019: $72,527Net Assets 2019: $2,472,3102019Assets 2020: $4,337,649Liabilities 2020: $63,601Net Assets 2020: $4,274,0482020Assets 2021: $4,930,887Liabilities 2021: $234,508Net Assets 2021: $4,696,3792021Assets 2022: $8,192,789Liabilities 2022: $2,858,609Net Assets 2022: $5,334,1802022Assets 2024: $11,028,239Liabilities 2024: $2,689,302Net Assets 2024: $8,338,9372024

Highlighted filing

2014

Assets$1,474,958
Liabilities$53,028
Net Assets$1,421,930

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0Revenue 2013: $1,226,509Expenses 2013: $1,084,500Net Income 2013: $142,0092013Revenue 2014: $1,358,180Expenses 2014: $1,104,928Net Income 2014: $253,2522014Revenue 2015: $1,345,747Expenses 2015: $1,201,469Net Income 2015: $144,2782015Revenue 2016: $1,576,613Expenses 2016: $1,336,747Net Income 2016: $239,8662016Revenue 2017: $1,695,332Expenses 2017: $1,371,215Net Income 2017: $324,1172017Revenue 2018: $1,652,563Expenses 2018: $1,479,290Net Income 2018: $173,2732018Revenue 2019: $1,769,705Expenses 2019: $1,616,035Net Income 2019: $153,6702019Revenue 2020: $3,500,868Expenses 2020: $1,741,958Net Income 2020: $1,758,9102020Revenue 2021: $2,474,334Expenses 2021: $2,060,964Net Income 2021: $413,3702021Revenue 2022: $3,243,287Expenses 2022: $3,234,328Net Income 2022: $8,9592022Revenue 2024: $7,953,332Expenses 2024: $5,365,101Net Income 2024: $2,588,2312024

Highlighted filing

2014

Revenue$1,358,180
Expenses$1,104,928
Net Income$253,252
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Apr 30, 2015
Return Version
2014v5.0
Gross Receipts
$1,617,028
Mission and Program Overview

Mission

The mission of Solid Ground is to prevent and end homelessness for families with children in the communities we serve through housing, resources and opportunity.

Prevent and end homelessness for families with children through housing, resources and opportunity

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$877,058$1,204,218▲ $327,160
Accounts Receivable$52,564$98,283▲ $45,719
Pledges and Grants Receivable$161,949$87,684▼ $74,265
Savings and Temporary Cash Investments$64,966$47,146▼ $17,820
Land, Buildings, and Equipment, Net$23,027$36,384▲ $13,357
Prepaid Expenses and Deferred Charges$5,851$1,243▼ $4,608
Total Assets$1,185,415$1,474,958▲ $289,543
Liabilities
Accounts Payable and Accrued Expenses$45,960$53,028▲ $7,068
Total Liabilities$45,960$53,028▲ $7,068
Net Assets / Fund Balance
Unrestricted Net Assets$771,344$885,153▲ $113,809
Temporarily Rstr Net Assets$368,111$536,777▲ $168,666
Total Net Assets Fund Balance$1,139,455$1,421,930▲ $282,475
Total Liabilities and Net Assets / Fund Balance$1,185,415$1,474,958▲ $289,543

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$32,051$72,117$104,168
Other Land Buildings$4,333$15,667$20,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Trisha Cummins-kauffmanExecutive DiFT$76,751$76,751

Board Members and Trustees

NameTitle
Claudia SwendseidChair
Molly JungbauerVice Chair
Brenda FerrellBoard Member
Corrine KroehlerBoard Member
Deb JonesBoard Member
Ernest JohnsonBoard Member
Faye SharpeBoard Member
Jane NicholsonBoard Member
Jessica ZupferBoard Member
John TengwallBoard Member
Mary BergerBoard Member
Nancy MuellerBoard Member
Shirlynn LachapelleBoard Member
Kathryn Ahlgren BrekkeSecretary
William SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,275,358
Program Service Revenue
$31,636
Investment Income
$63,733
Other Revenue
$-12,547
All Other Contributions
$692,534
Change in Net Assets
$253,252

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,358,180
Revenue Not Reported on Form 990
$86,650
Total Revenue per Audited Statements
$1,444,830
Total Revenue per Form 990
$1,358,180
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$764,123
Other Expenses$340,805
Total Fundraising Expense$80,041
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$524,873$12,568$40,554$577,995
Current Officers, Directors, Trustees, and Key Employees$50,579$7,781$19,453$77,813
Payroll Taxes$49,974$1,713$4,975$56,662
Other Employee Benefits$48,455$1,229$1,969$51,653
Fees for Services Other$36,029$7,612$4,259$47,900
Office Expenses$24,903$1,461$3,936$30,300
Fees for Services Accounting$22,237$2,601$2,135$26,973
Other Expenses$17,829--$17,829
All Other Expenses$11,314$177$1,391$12,882
Travel$11,148$48$299$11,495
Insurance$9,869$263$800$10,932
Depreciation Depletion$3,512$6,752-$10,264
Occupancy$5,698$81$270$6,049
Total Functional Expenses$982,601$42,286$80,041$1,104,928

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,154,261
Expenses per Audited Statements$1,104,928
Total Expenses per Form 990$1,104,928
Expenses Not Reported on Form 990$49,333
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$19,087
Fundraising Gross Income$6,540
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Every Family Ne$79,110-$1,230-
25th Anniversar$124,801$6,540$5,127$1,413
Total Events$203,911$6,540$19,087$-12,547
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
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Form 990 will posted for the board's review for one week prior to filing to allow time for questions and comments. The board treasurer will sign form 990 following the comment period.

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

Directors and officers annually sign a statement that certifies their adherence to the agency's conflict of interest policy.

Form 990, Page 6, Part VI, Line 15A

The executive director is reviewed annually by the entire board of directors via written survey. The board chair is responsible for overseeing the process, compiling the surveys and writing the final evaluation. The executive director also completes a written self-assessment; supporting documents include the prior year audited financial statements and year-end report. The executive committee (chair, vice chair, treasurer and secretary)then meet with the executive director to review the evaluation and determine compensation. Compensation guidelines are set using the minnesota council of nonprofits salary survey.

Form 990, Page 6, Part VI, Line 15B

Key employees are reviewed annually by the employee's supervisor (the executive director). The employee is asked to complete a written self- assessment as part of the process. Compensation guidelines are determined using the minnesota council of nonprofits salary survey.

Form 990, Page 6, Part VI, Line 19

Financial statements and other documents can be found on the agency's own website as well as the websites of the charities review council and guidestar. Copies are also made available upon request.

Filing and Contact Details

Filer

Filer Name
Solid Ground
EIN
36-3578158
Phone
6517738401
Address
3521 CENTURY AVENUE NORTH, WHITE BEAR LAKE, MN 55110

Signing Officer

Name
William Smith
Title
Treasurer
Phone
6517738401
Signed
2015-04-30

Organization Details

Principal Officer
Trisha Kauffman
Formed
1987
Legal Domicile
Mn
Voting Board Members
15
Independent Board Members
15
Employees
24
Volunteers
459

Preparer

Firm
Harrington Langer & Associates
Address
563 PHALEN BLVD, SAINT PAUL, MN 55130
Preparer
Nichole Fairbanks
Phone
6514811128
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Homesafe is a new housing program designed to move families quickly and safely from shelter into housing in the community. Homesafe provides scattered-site housing in suburban ramsey and washington counties and serves about 20 families annually. Families receive supportive services and monthly rental assistance, based on unit size and time in program, for 12- 18 months.

Form 990, Part XI, Line 9

Special events 19,087 special events -19,087

Form 990, Part XI, Line 9

2013 accrual adjustment for bonuses was not posted 0 to 990 8,094

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

SPECIAL EVENTS 19,087

Schedule D, Page 4, Part XII, Line 2D

SPECIAL EVENTS 19,087

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IRS990/ProgSrvcAccomActy2Grp/Desc0EAST METRO PLACE II PROVIDES 14 UNITS OF PERMANENT SUPPORTIVE HOUSING, CO- LOCATED AT THE WHITE BEAR LAKE CAMPUS. SEVEN UNITS SERVE FAMILIES WITH HISTORIES OF LONG-TERM HOMELESSNESS. ALL 14 FAMILIES ALSO RECEIVE RENTAL ASSISTANCE, AFTER-SCHOOL TUTORING AND OTHER SUPPORT SERVICES. EAST METRO PLACE II HOUSES ABOUT 80 ADULTS AND CHILDREN ANNUALLY.
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IRS990/ProgSrvcAccomActy3Grp/Desc0HOME AGAIN PROVIDES 15 UNITS OF SCATTERED-SITE HOUSING IN WASHINGTON COUNTY. FAMILIES RECEIVE IN-HOME SERVICES AND A MONTHLY RENTAL SUBSIDY OF 400. THE HOUSING PROGRAM SERVES 80 ADULTS AND CHILDREN EACH YEAR.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0HOMESAFE IS A NEW HOUSING PROGRAM DESIGNED TO MOVE FAMILIES QUICKLY AND SAFELY FROM SHELTER INTO HOUSING IN THE COMMUNITY. HOMESAFE PROVIDES SCATTERED-SITE HOUSING IN SUBURBAN RAMSEY AND WASHINGTON COUNTIES AND SERVES ABOUT 20 FAMILIES ANNUALLY. FAMILIES RECEIVE SUPPORTIVE SERVICES AND MONTHLY RENTAL ASSISTANCE, BASED ON UNIT SIZE AND TIME IN PROGRAM, FOR 12- 18 MONTHS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SPECIAL EVENTS 19,087
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SPECIAL EVENTS 19,087
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
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