Civic Intelligence

Solid Ground

990 • Fiscal year 2016 • EIN 36-3578158

Jan 01, 2016 to Dec 31, 2016 • Filed on May 18, 2017

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

34th percentile

0.03x

Higher debt load relative to assets than 34% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

30th percentile

0.03x

Higher debt load relative to revenue than 30% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

76th percentile

15%

Higher net margin than 76% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

67th percentile

$96,514

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

77th percentile

14%

Faster asset growth than 77% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

74th percentile

17%

Faster revenue growth than 74% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,857,822

Up $232,401 (+14%) from 2015

Net Assets

Up

$1,806,074

Up $239,866 (+15%) from 2015

Liabilities

Down

$51,748

Down $7,465 (-13%) from 2015

Revenue

Up

$1,576,613

Up $230,866 (+17%) from 2015

Expenses

Up

$1,336,747

Up $135,278 (+11%) from 2015

Net Income

Up

$239,866

Up $95,588 (+66%) from 2015

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

2016

Assets$1,857,822
Liabilities$51,748
Net Assets$1,806,074

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

2016

Revenue$1,576,613
Expenses$1,336,747
Net Income$239,866
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 18, 2017
Return Version
2016v3.0
Gross Receipts
$1,606,471
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.

To prevent and end homelessness for families with children through housing, resources and opportunity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,262,842$1,384,484▲ $121,642
Savings and Temporary Cash Investments$89,823$194,502▲ $104,679
Pledges and Grants Receivable$95,275$163,049▲ $67,774
Land, Buildings, and Equipment, Net$65,055$60,846▼ $4,209
Accounts Receivable$105,788$41,706▼ $64,082
Prepaid Expenses and Deferred Charges$6,638$13,235▲ $6,597
Total Assets$1,625,421$1,857,822▲ $232,401
Liabilities
Accounts Payable and Accrued Expenses$59,213$51,748▼ $7,465
Total Liabilities$59,213$51,748▼ $7,465
Net Assets / Fund Balance
Unrestricted Net Assets$1,372,536$1,526,661▲ $154,125
Temporarily Rstr Net Assets$193,672$279,413▲ $85,741
Total Net Assets Fund Balance$1,566,208$1,806,074▲ $239,866
Total Liabilities and Net Assets / Fund Balance$1,625,421$1,857,822▲ $232,401

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$60,846$110,689$171,535
Other Land Buildings-$20,000$20,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$250,000$97,226▲ $22,277-$355,767
2015-$250,000--$250,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Trisha Cummins-kauffmanExecutive DiFT$93,703$2,811$96,514

Board Members and Trustees

NameTitle
Claudia SwendseidChair
Molly JungbauerVice Chair
Brenda FarrellBoard Member
Deb JonesBoard Member
Debra HansonBoard Member
Erika PerraultBoard Member
Ernest JohnsonBoard Member
Jane NicholsonBoard Member
Joyce NoralsBoard Member
Mary BergerBoard Member
Mary Jo DetersBoard Member
Shirlynn LachapelleBoard Member
Kathryn Ahlgren BrekkeSecretary
Corrine KroehlerTreasurer
William SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,460,078
Program Service Revenue
$44,995
Investment Income
$94,153
Other Revenue
$-22,613
All Other Contributions
$657,993
Change in Net Assets
$239,866

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Commercial1$75,260Estimated Retail
Securities Publicly Traded1$20,031Stock Exchange
Other Non Cash Contri Table1$8,391Estimated Retail
Other Non Cash Contri Table1$3,070Estimated Retail
Total Noncash Contributions4$106,752-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,576,613
Total Revenue per Audited Statements
$1,576,613
Total Revenue per Form 990
$1,576,613
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$892,055
Other Expenses$444,692
Total Fundraising Expense$96,914
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$599,177-$47,207$646,384
Current Officers, Directors, Trustees, and Key Employees$51,548$25,663$19,303$96,514
Other Employee Benefits$71,260$9,472$2,668$83,400
Occupancy$78,989$57$207$79,253
Payroll Taxes$48,082$1,900$4,877$54,859
Fees for Services Other$31,463$4,235$10,606$46,304
Office Expenses$32,706$414$4,403$37,523
Depreciation Depletion-$21,100-$21,100
All Other Expenses$10,815-$5,000$15,815
Travel$14,226$44$348$14,618
Other Expenses$12,829--$12,829
Information Technology$11,468$138$596$12,202
Insurance$10,846$193$850$11,889
Pension Plan Contributions$10,898--$10,898
Fees for Services Accounting$6,392$103$495$6,990
Conferences and Meetings$4,283$35$354$4,672
Fees for Services Management$2,500--$2,500
Total Functional Expenses$1,176,479$63,354$96,914$1,336,747

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,336,747
Total Expenses per Audited Statements$1,336,747
Total Expenses per Form 990$1,336,747
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$29,858
Fundraising Gross Income$7,245
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Every Family Ne$104,294-$536-
Fall Gala$185,992$7,245$15,731$-8,486
Total Events$290,286$7,245$29,858$-22,613
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
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 is 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
Corrine Kroehler
Title
Treasurer
Phone
6517738401
Signed
2017-05-18

Organization Details

Principal Officer
Trisha Cummins-kauffman
Formed
1987
Legal Domicile
Mn
Voting Board Members
15
Independent Board Members
15
Employees
24
Volunteers
578

Preparer

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

Additional Explanations

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

Homesafe provides 12-15 units of scattered site transitional housing a suburban ramsey and washington counties. Families receive monthly rental assistance, based on unit size and time in program, as well as supportive services for 12 to 18 months. While they work to regain stability and increase their income. The homesafe program serves about 80 adults and children annually. New homefront program opened in august 2016, offering 10 units of supportive houising forhomeless verterans and their families. All units receive rental assistance to make the housing very affrordable for lower income families. Onsite services are provided to help veterans and their family members acheive housing stability and work toward life goals such as advancing their education, securing gainful employment and improving their health. Homefront serves about 30 adults and children annually.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Grant back to the organization donated contributions.

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IRS990/InsuranceGrp/FundraisingAmt0850
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IRS990/MissionDesc0TO PREVENT AND END HOMELESSNESS FOR FAMILIES WITH CHILDREN THROUGH HOUSING, RESOURCES AND OPPORTUNITY.
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt02668
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09472
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt071260
IRS990/OtherEmployeeBenefitsGrp/TotalAmt083400
IRS990/OtherExpensesGrp/Desc0LEASING SUBSIDIES
IRS990/OtherExpensesGrp/Desc1LOAN LOSS RESERVE
IRS990/OtherExpensesGrp/Desc2FAMILY ASSISTANCE ACCOUNT
IRS990/OtherExpensesGrp/Desc3FAMILY AND YOUTH ACTIVITI
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IRS990/OtherExpensesGrp/ProgramServicesAmt129020
IRS990/OtherExpensesGrp/ProgramServicesAmt227185
IRS990/OtherExpensesGrp/ProgramServicesAmt312829
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IRS990/OtherExpensesGrp/TotalAmt227185
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01900
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IRS990/PayrollTaxesGrp/TotalAmt054859
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt010898
IRS990/PensionPlanContributionsGrp/TotalAmt010898
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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 AS DESCRIBED ABOVE. EAST METRO PLACE II HOUSES ABOUT 75 ADULTS AND CHILDREN ANNUALLY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0294256
IRS990/ProgSrvcAccomActy3Grp/Desc0HOME AGAIN PROVIDES 10-12 UNITS OF SCATTERED-SITE "RAPID RE-HOUSING" IN WASHINGTON COUNTY. FAMILIES RECEIVE IN IN-HOME SERVICES AND A MONTHLY RENTAL SUBSIDY FOR 6-12 MONTHS WHILE THEY STABILIZE AND WORK TO INCREASE THEIR INCOME. THE HOME AGAIN PROGRAM SERVES ABOUT 80 ADULTS AND CHILDREN EACH YEAR.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0169927
IRS990/ProgSrvcAccomActyOtherGrp/Desc0HOMESAFE PROVIDES 12-15 UNITS OF SCATTERED SITE TRANSITIONAL HOUSING A SUBURBAN RAMSEY AND WASHINGTON COUNTIES. FAMILIES RECEIVE MONTHLY RENTAL ASSISTANCE, BASED ON UNIT SIZE AND TIME IN PROGRAM, AS WELL AS SUPPORTIVE SERVICES FOR 12 TO 18 MONTHS. WHILE THEY WORK TO REGAIN STABILITY AND INCREASE THEIR INCOME. THE HOMESAFE PROGRAM SERVES ABOUT 80 ADULTS AND CHILDREN ANNUALLY. NEW HOMEFRONT PROGRAM OPENED IN AUGUST 2016, OFFERING 10 UNITS OF SUPPORTIVE HOUISING FORHOMELESS VERTERANS AND THEIR FAMILIES. ALL UNITS RECEIVE RENTAL ASSISTANCE TO MAKE THE HOUSING VERY AFFRORDABLE FOR LOWER INCOME FAMILIES. ONSITE SERVICES ARE PROVIDED TO HELP VETERANS AND THEIR FAMILY MEMBERS ACHEIVE HOUSING STABILITY AND WORK TOWARD LIFE GOALS SUCH AS ADVANCING THEIR EDUCATION, SECURING GAINFUL EMPLOYMENT AND IMPROVING THEIR HEALTH. HOMEFRONT SERVES ABOUT 30 ADULTS AND CHILDREN ANNUALLY.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0GRANT BACK TO THE ORGANIZATION DONATED CONTRIBUTIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/TotalBookValueLandBuildingsAmt060846

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