Civic Intelligence

Solid Ground

990 • Fiscal year 2017 • EIN 36-3578158

Jan 01, 2017 to Dec 31, 2017 • Filed on May 25, 2018

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

0.03x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

32nd percentile

0.04x

Higher debt load relative to revenue than 32% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

77th percentile

19%

Higher net margin than 77% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

70th percentile

$102,229

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

79th percentile

18%

Faster asset growth than 79% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

57th percentile

7.5%

Faster revenue growth than 57% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$2,191,738

Up $333,916 (+18%) from 2016

Net Assets

Up

$2,130,191

Up $324,117 (+18%) from 2016

Liabilities

Up

$61,547

Up $9,799 (+19%) from 2016

Revenue

Up

$1,695,332

Up $118,719 (+7.5%) from 2016

Expenses

Up

$1,371,215

Up $34,468 (+2.6%) from 2016

Net Income

Up

$324,117

Up $84,251 (+35%) from 2016

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

2017

Assets$2,191,738
Liabilities$61,547
Net Assets$2,130,191

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

2017

Revenue$1,695,332
Expenses$1,371,215
Net Income$324,117
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 25, 2018
Return Version
2017v2.3
Gross Receipts
$1,742,888
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$1,384,484$1,503,179▲ $118,695
Pledges and Grants Receivable$163,775$268,543▲ $104,768
Savings and Temporary Cash Investments$194,502$175,862▼ $18,640
Land, Buildings, and Equipment, Net$60,846$155,177▲ $94,331
Accounts Receivable$40,980$60,900▲ $19,920
Prepaid Expenses and Deferred Charges$13,235$28,077▲ $14,842
Total Assets$1,857,822$2,191,738▲ $333,916
Liabilities
Accounts Payable and Accrued Expenses$51,748$61,547▲ $9,799
Total Liabilities$51,748$61,547▲ $9,799
Net Assets / Fund Balance
Unrestricted Net Assets$1,526,661$1,815,149▲ $288,488
Temporarily Rstr Net Assets$279,413$315,042▲ $35,629
Total Net Assets Fund Balance$1,806,074$2,130,191▲ $324,117
Total Liabilities and Net Assets / Fund Balance$1,857,822$2,191,738▲ $333,916

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$34,106$129,042$163,148
Leasehold Improvements$121,071$9,138$130,209
Other Land Buildings-$20,000$20,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$355,767$13,604▲ $57,920-$408,637
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$98,160$4,069$102,229

Board Members and Trustees

NameTitle
Molly JungbauerChair
Mary BergerVice Chair
Deb JonesBoard Member
Debra HansonBoard Member
Erika PerraultBoard Member
Jesse MasonBoard Member
Jim HansenBoard Member
Joyce NoralsBoard Member
Mary Jo DetersBoard Member
Nancy VersteeghBoard Member
Patty CurticeBoard Member
Shirlynn LachapelleBoard Member
Tom LydonBoard Member
Kathryn Ahlgren BrekkeSecretary
Jeff AndersonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,549,904
Program Service Revenue
$53,722
Investment Income
$131,542
Other Revenue
$-39,836
All Other Contributions
$868,260
Change in Net Assets
$324,117

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Commercial3$75,260Estimated Retail
Other Non Cash Contri Table2$9,000Estimated Retail
Total Noncash Contributions5$84,260-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,695,332
Total Revenue per Audited Statements
$1,695,332
Total Revenue per Form 990
$1,695,332
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$946,244
Other Expenses$424,971
Total Fundraising Expense$102,857
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$625,909$20,247$48,777$694,933
Current Officers, Directors, Trustees, and Key Employees$66,449$15,334$20,446$102,229
Other Employee Benefits$68,628$3,745$5,103$77,476
Occupancy$75,260--$75,260
Payroll Taxes$51,212$2,623$5,140$58,975
Fees for Services Management$29,777$7,483$9,741$47,001
Office Expenses$38,976$217$367$39,560
All Other Expenses$20,869$222$9,644$30,735
Depreciation Depletion-$27,490-$27,490
Other Expenses$14,744$9$44$14,797
Travel$13,413$22$316$13,751
Information Technology$12,119$373$970$13,462
Pension Plan Contributions$12,022$94$515$12,631
Insurance$10,373$332$728$11,433
Fees for Services Accounting$6,361$210$419$6,990
Conferences and Meetings$1,703$41$647$2,391
Total Functional Expenses$1,189,916$78,442$102,857$1,371,215

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,371,215
Total Expenses per Audited Statements$1,371,215
Total Expenses per Form 990$1,371,215
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$47,556
Fundraising Gross Income$7,720
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Every Family Ne$113,708-$7,377-
Fall Gala$133,617$7,720$22,944$-15,224
Total Events$247,325$7,720$47,556$-39,836
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 and outcomes. The executive committee (chair, vice chair, treasurer and secretary) reviews the evaluation and determines compensation. The chair then meets with the executive director to complete the evaluation process. Compensation guidelines are set using the most recent 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 most recent 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
Jeff Anderson
Title
Treasurer
Phone
6517738401
Signed
2018-05-25

Organization Details

Principal Officer
Trisha Cummins-kauffman
Formed
1987
Legal Domicile
Mn
Voting Board Members
15
Independent Board Members
15
Employees
26
Volunteers
687

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 in 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. The homefront program opened in august 2016, offering 10 units of supportive housing for formerly homeless veterans and their families. All units receive rental assistance to make the housing very affordable for lower income families. Onsite services are provided to help veterans and their family members achieve 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/MissionDesc0TO PREVENT AND END HOMELESSNESS FOR FAMILIES WITH CHILDREN THROUGH HOUSING, RESOURCES AND OPPORTUNITY.
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IRS990/Organization501c3Ind0X
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IRS990/OtherExpensesGrp/Desc2LOAN LOSS RESERVE
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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 AND SEVEN UNITS SERVE FAMILIES WITH DISABILITIES. 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/ExpenseAmt0310152
IRS990/ProgSrvcAccomActy3Grp/Desc0HOME AGAIN PROVIDES 10-12 UNITS OF SCATTERED-SITE "RAPID RE-HOUSING" IN WASHINGTON COUNTY. FAMILIES RECEIVE IN-HOUSE 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 70 ADULTS AND CHILDREN EACH YEAR.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0167450
IRS990/ProgSrvcAccomActyOtherGrp/Desc0HOMESAFE PROVIDES 12-15 UNITS OF SCATTERED SITE TRANSITIONAL HOUSING IN 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. THE HOMEFRONT PROGRAM OPENED IN AUGUST 2016, OFFERING 10 UNITS OF SUPPORTIVE HOUSING FOR FORMERLY HOMELESS VETERANS AND THEIR FAMILIES. ALL UNITS RECEIVE RENTAL ASSISTANCE TO MAKE THE HOUSING VERY AFFORDABLE FOR LOWER INCOME FAMILIES. ONSITE SERVICES ARE PROVIDED TO HELP VETERANS AND THEIR FAMILY MEMBERS ACHIEVE 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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