Civic Intelligence

Solid Ground

990 • Fiscal year 2018 • EIN 36-3578158

Jan 01, 2018 to Dec 31, 2018 • Filed on Apr 17, 2019

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

33rd percentile

0.02x

Higher debt load relative to assets than 33% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

31st percentile

0.03x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

67th percentile

10%

Higher net margin than 67% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

72nd percentile

$108,739

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

63rd percentile

5.2%

Faster asset growth than 63% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

33rd percentile

-2.5%

Faster revenue growth than 33% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$2,304,883

Up $113,145 (+5.2%) from 2017

Net Assets

Up

$2,253,440

Up $123,249 (+5.8%) from 2017

Liabilities

Down

$51,443

Down $10,104 (-16%) from 2017

Revenue

Down

$1,652,563

Down $42,769 (-2.5%) from 2017

Expenses

Up

$1,479,290

Up $108,075 (+7.9%) from 2017

Net Income

Down

$173,273

Down $150,844 (-47%) from 2017

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

2018

Assets$2,304,883
Liabilities$51,443
Net Assets$2,253,440

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

2018

Revenue$1,652,563
Expenses$1,479,290
Net Income$173,273
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Apr 17, 2019
Return Version
2018v3.1
Gross Receipts
$1,687,198
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$1,503,179$1,563,989▲ $60,810
Pledges and Grants Receivable$268,543$269,891▲ $1,348
Land, Buildings, and Equipment, Net$155,177$208,031▲ $52,854
Savings and Temporary Cash Investments$175,862$174,251▼ $1,611
Accounts Receivable$60,900$64,112▲ $3,212
Prepaid Expenses and Deferred Charges$28,077$24,609▼ $3,468
Total Assets$2,191,738$2,304,883▲ $113,145
Liabilities
Accounts Payable and Accrued Expenses$61,547$51,443▼ $10,104
Total Liabilities$61,547$51,443▼ $10,104
Net Assets / Fund Balance
Unrestricted Net Assets$1,815,149$1,914,227▲ $99,078
Temporarily Rstr Net Assets$315,042$339,213▲ $24,171
Total Net Assets Fund Balance$2,130,191$2,253,440▲ $123,249
Total Liabilities and Net Assets / Fund Balance$2,191,738$2,304,883▲ $113,145

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$120,885$146,736$267,621
Leasehold Improvements$87,146$43,063$130,209
Other Land Buildings-$20,000$20,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$408,637$14,752▼ $17,559-$385,431
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$105,604$3,135$108,739

Board Members and Trustees

NameTitle
Mary BergerChair
Patty CurticeVice Chair
Alice Roberts-davisBoard Member
Deb JonesBoard Member
Debra HansonBoard Member
Jesse MasonBoard Member
Jim HansenBoard Member
Joyce NoralsBoard Member
Mary Jo DetersBoard Member
Mary PuncocharBoard Member
Nancy VersteeghBoard Member
Shirlynn LachapelleBoard Member
Tom LydonBoard Member
Erika PerraultSecretary
Jeff AndersonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,547,314
Program Service Revenue
$55,964
Investment Income
$77,400
Other Revenue
$-28,115
All Other Contributions
$605,360
Change in Net Assets
$173,273

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,652,563
Revenue Not Reported on Form 990
$25,486
Total Revenue per Audited Statements
$1,678,049
Total Revenue per Form 990
$1,652,563
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,058,934
Other Expenses$420,356
Total Fundraising Expense$109,213
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$714,080$23,639$52,578$790,297
Current Officers, Directors, Trustees, and Key Employees$70,680$16,311$21,748$108,739
Other Employee Benefits$73,913$1,622$3,878$79,413
Payroll Taxes$57,603$2,950$5,493$66,046
Information Technology$32,807$6,237$16,061$55,105
Depreciation Depletion-$51,619-$51,619
Office Expenses$38,406$741$4,238$43,385
Insurance$22,308$735$1,470$24,513
Other Expenses$24,497$2$5$24,504
Travel$18,687$56$390$19,133
Pension Plan Contributions$13,790$214$435$14,439
Occupancy$11,760$210$419$12,389
Fees for Services Accounting$6,360$210$420$6,990
Conferences and Meetings$6,299$9$177$6,485
Fees for Services Management$4,795$60$120$4,975
All Other Expenses$2,219$52$1,781$4,052
Total Functional Expenses$1,265,410$104,667$109,213$1,479,290

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,554,800
Expenses per Audited Statements$1,479,290
Total Expenses per Form 990$1,479,290
Expenses Not Reported on Form 990$75,510
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$34,635
Fundraising Gross Income$6,520
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Breakfast$262,974-$3,990-
Fall Gala$136,022$6,520$16,101$-9,581
Total Events$398,996$6,520$34,635$-28,115
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
2019-04-17

Organization Details

Principal Officer
Trisha Cummins-kauffman
Formed
1987
Legal Domicile
Mn
Voting Board Members
15
Independent Board Members
15
Employees
29
Volunteers
583

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 2

Solid ground launched a new program in late 2018 called homework starts with home. Homework starts with home is a collaboration with several partners in the community, and solid ground serves as the primary housing provider and fiscal agent for the program. This new effort works with four local school districts to move homeless families quickly out of housing instability and into stable housing so that children's learning is not disrupted.

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/Desc0EAST METRO PLACE PROVIDES 20 UNITS OF TRANSITIONAL HOUSING FOR HOMELESS FAMILIES WITH CHILDREN AND IS LOCATED NEAR CENTURY COLLEGE IN WHITE BEAR LAKE. ALL UNITS RECEIVE RENTAL ASSISTANCE TO MAKE THE HOUSING AFFORDABLE TO VERY LOW INCOME FAMILIES. ADULTS RECEIVE A WIDE RANGE OF SERVICES, INCLUDING CASE MANAGEMENT, DIALECTICAL BEHAVIOR THERAPY (DBT) SKILLS TRAINING, BUDGETING, TENANT TRAINING, REFERRAL TO MENTAL/CHEMICAL HEALTH SERVICES, EMPLOYMENT SERVICES AND EDUCATIONAL SUPPORTS. EAST METRO PLACE ALSO HOSTS THE LEARNING & ENRICHMENT PROGRAM; AN AFTER-SCHOOL TUTORING PROGRAM FOR STUDENTS IN GRADE K-8. AN ONSITE SUMMER CAMP IS ALSO AVAILABLE FOR THIS AGE GROUP. EAST METRO PLACE HOUSES APPROXIMATELY 125 ADULTS AND CHILDREN ANNUALLY.
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IRS990/MissionDesc0TO PREVENT AND END HOMELESSNESS FOR FAMILIES WITH CHILDREN THROUGH HOUSING, RESOURCES AND OPPORTUNITY.
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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 SERVE FAMILIES WITH DISABILITIES. ALL 14 FAMILIES RECEIVE RENTAL ASSISTANCE AND SUPPORTIVE SERVICES AS DESCRIBED ABOVE. EAST METRO PLACE II HOUSES APPROXIMATELY 75 ADULTS AND CHILDREN ANNUALLY.
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IRS990/ProgSrvcAccomActy3Grp/Desc0HOMEAGAIN PROVIDES 10-12 UNITS OF SCATTERED SITE "RAPID REHOUSING" FOR FAMILIES EXPERIENCING HOMELESSNESS IN WASHINGTON COUNTY. FAMILIES RECEIVE IN-HOME SERVICES AND A MONTHLY RENTAL SUBSIDY FOR 6-12 MONTHS WHILE THEY STABILIZE AND WORK TO INCREASE THEIR INCOME. THE HOMEAGAIN PROGRAM SERVES ABOUT 50 ADULTS AND CHILDREN ANNUALLY WITH HOUSING AND HOUSING SEARCH SERVICES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0202871
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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