Civic Intelligence

Solid Ground

990 • Fiscal year 2022 • EIN 36-3578158

Jan 01, 2022 to Dec 31, 2022 • Filed on Aug 16, 2023

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

72nd percentile

0.35x

Higher debt load relative to assets than 72% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

82nd percentile

0.88x

Higher debt load relative to revenue than 82% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

34th percentile

0.3%

Higher net margin than 34% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

59th percentile

$142,506

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

92nd percentile

66%

Faster asset growth than 92% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

77th percentile

31%

Faster revenue growth than 77% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Up

$8,192,789

Up $3,261,902 (+66%) from 2021

Net Assets

Up

$5,334,180

Up $637,801 (+14%) from 2021

Liabilities

Up

$2,858,609

Up $2,624,101 (+1119%) from 2021

Revenue

Up

$3,243,287

Up $768,953 (+31%) from 2021

Expenses

Up

$3,234,328

Up $1,173,364 (+57%) from 2021

Net Income

Down

$8,959

Down $404,411 (-98%) from 2021

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

2022

Assets$8,192,789
Liabilities$2,858,609
Net Assets$5,334,180

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

2022

Revenue$3,243,287
Expenses$3,234,328
Net Income$8,959
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 16, 2023
Return Version
2022v5.0
Gross Receipts
$3,280,268
Mission and Program Overview

Mission

To prevent and end homelessness for families with children in our communities through housing resources and opportunity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$85,821$3,389,836▲ $3,304,015
Investments in Publicly Traded Securities$3,889,610$3,386,349▼ $503,261
Savings and Temporary Cash Investments$225,923$728,776▲ $502,853
Pledges and Grants Receivable$598,860$482,201▼ $116,659
Prepaid Expenses and Deferred Charges$111,509$135,170▲ $23,661
Accounts Receivable$19,164$12,915▼ $6,249
Total Assets$4,930,887$8,192,789▲ $3,261,902
Other Assets Total-$57,542-
Liabilities
Mortgage Notes Payable Secured by Investment Property-$1,783,155-
Other Liabilities-$761,671-
Accounts Payable and Accrued Expenses$82,508$199,784▲ $117,276
Grants Payable$152,000$113,999▼ $38,001
Total Liabilities$234,508$2,858,609▲ $2,624,101
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,911,274$4,178,796▲ $267,522
Net Assets With Donor Restrictions$785,105$1,155,384▲ $370,279
Total Net Assets Fund Balance$4,696,379$5,334,180▲ $637,801
Total Liabilities and Net Assets / Fund Balance$4,930,887$8,192,789▲ $3,261,902

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,414,833$1,533,382$3,948,215
Equipment$225,777$556,387$782,164
Land$577,500-$577,500
Other Land Buildings$110,777$98,826$209,603
Leasehold Improvements$60,949$45,677$106,626

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$567,070$20,000▼ $51,774-$530,363
2021$474,182-▲ $99,126-$567,070
2020$439,345-▲ $40,555-$474,182
2019$385,431$15,648▲ $59,961-$439,345
2018$408,637$14,752▼ $17,559-$385,431
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Trisha Cummins-kauffmanExecutive DiFT$142,506$142,506

Board Members and Trustees

NameTitle
Sarah MeekChair
Jeff AndersonPast Chair
Lynnette BeckerVice Chair/t
Amy BrenengenBoard Member
Briana JoynerBoard Member
Carrie CunningtonBoard Member
Janeen VogelaarBoard Member
John TedescoBoard Member
Mark HougeBoard Member
Michael ByrdBoard Member
Mithra Irani RamaleyBoard Member
Patty CurticeBoard Member
Renae Oswald AndersonBoard Member
Shannon Swanson-arendBoard Member
Tom BrownBoard Member
Alice Roberts-davisSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,600,365
Program Service Revenue
$602,749
Investment Income
$3,900
Other Revenue
$36,273
All Other Contributions
$1,244,864
Change in Net Assets
$8,959

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,243,287
Revenue Not Reported on Form 990
$-136,614
Total Revenue per Audited Statements
$3,106,673
Total Revenue per Form 990
$3,243,287
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,716,753
Other Expenses$1,517,575
Total Fundraising Expense$295,278
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,154,904$30,396$167,025$1,352,325
Occupancy$480,717$1,452$3,062$485,231
Fees for Services Other$133,047$6,249$27,501$166,797
Depreciation Depletion$160,851$298$2,093$163,242
Current Officers, Directors, Trustees, and Key Employees$71,626$28,649$42,974$143,249
Payroll Taxes$95,557$4,261$15,619$115,437
Other Employee Benefits$68,607$2,338$17,056$88,001
Insurance$62,134$1,694$3,568$67,396
Office Expenses$23,267$695$4,901$28,863
Information Technology$22,925$724$1,603$25,252
Interest$18,504--$18,504
Pension Plan Contributions$16,781$251$709$17,741
Other Expenses$14,670$454$979$16,103
All Other Expenses$14,903$84$174$15,161
Travel$13,187$214$1,070$14,471
Total Functional Expenses$2,861,278$77,772$295,278$3,234,328

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,325,564
Expenses per Audited Statements$3,234,328
Total Expenses per Form 990$3,234,328
Expenses Not Reported on Form 990$91,236
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$53,255
Fundraising Direct Expenses$36,981
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Every Family Ne$290,676$39,955-$39,955
Fall Gala$213,041$13,300$14,510$-1,210
Total Events$503,717$53,255$36,981$16,274
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Insurance Deposit$359,133
Deferred Interest$315,219
Operating Lease$47,312
Tenant Security Deposits$43,539
Prepaid Rent$4,699
Unamortized Debt Issuance Costs$-8,231
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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 be reviewed by the finance committee and then will be posted on the board's secure website for one week prior to filing to allow for 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
Lynnette Becker
Title
Vice Chair/treasurer
Phone
6517738401
Signed
2023-08-16

Organization Details

Principal Officer
Trisha Cummins-kauffman
Formed
1987
Legal Domicile
Mn
Voting Board Members
13
Independent Board Members
13
Employees
38

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

Homefront provides 10 units of permanent supportive housing for military veterans and their families who have experienced long-term homelessness. Residents receive income-based rental assistance and in-home supportive services designed to help them achieve housing stability, improve their health and increase their income. Homefront housed 37 adults and children in 2022. Home2stay provides time-limited housing for families experiencing homelessness, as well as prevention assistance for those at risk of eviction. Home2stay served 155 adults and children in 2022.

Form 990, Part XI, Line 9

Eliminate inter-co debt 525,000 eliminate inter-co def interest 435,884 distribution to former members -104,192 total 856,692 effective 1/1/22 solid ground was assigned 100% of the partnership interest in emp limited partnership. Upon consolidation the notes payable & deferred interest owed to solid ground by emp limited partnership were eliminated.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Grant back to the organization donated contributions.

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IRS990/ProgSrvcAccomActy2Grp/Desc0HOMEAGAIN AND HOMESAFE PROVIDE SCATTERED SITE, TIME-LIMITED HOUSING FOR FAMILIES EXPERIENCING HOMELESSNESS IN WASHINGTON AND RAMSEY COUNTIES. FAMILIES RECEIVE IN-HOME SERVICES AND A MONTHLY RENTAL SUBSIDY OF 12-36 MONTHS WHILE THEY STABILIZE AND WORK TO INCREASE THEIR INCOME. THE HOMEAGAIN AND HOMESAFE PROGRAMS SERVED 109 ADULTS AND CHILDREN IN 2022 WITH HOUSING AND HOUSING SEARCH SERVICES.
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IRS990/ProgSrvcAccomActy3Grp/Desc0HOMEWORK STARTS WITH HOME PROVIDES PREVENTION ASSISTANCE AND REHOUSING SERVICES TO HELP PREVENT AND END HOMELESSNESS FOR FAMILIES WITH PREK-12 GRADE STUDENTS IN SUBURBAN RAMSEY AND WASHINGTON COUNTY SCHOOL DISTRICTS. FAMILIES RECEIVE FINANCIAL ASSISTANCE TO MAKE HOUSING MORE AFFORDABLE TO THEM, AND SERVICES TO HELP THEM ACHIEVE STABILITY AND WORK TOWARD INDEPENDENT HOUSING. CHILDREN ALSO RECEIVE ACADEMIC AND OTHER SUPPORTS TO HELP THEM ACHIEVE SCHOOL SUCCESS. IN 2022, HSWH PROVIDED 134 ADULTS AND CHILDREN WITH RAPID REHOUSING, PREVENTION ASSISTANCE AND HOUSING STABILIZATION SERVICES.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0HOMEFRONT PROVIDES 10 UNITS OF PERMANENT SUPPORTIVE HOUSING FOR MILITARY VETERANS AND THEIR FAMILIES WHO HAVE EXPERIENCED LONG-TERM HOMELESSNESS. RESIDENTS RECEIVE INCOME-BASED RENTAL ASSISTANCE AND IN-HOME SUPPORTIVE SERVICES DESIGNED TO HELP THEM ACHIEVE HOUSING STABILITY, IMPROVE THEIR HEALTH AND INCREASE THEIR INCOME. HOMEFRONT HOUSED 37 ADULTS AND CHILDREN IN 2022. HOME2STAY PROVIDES TIME-LIMITED HOUSING FOR FAMILIES EXPERIENCING HOMELESSNESS, AS WELL AS PREVENTION ASSISTANCE FOR THOSE AT RISK OF EVICTION. HOME2STAY SERVED 155 ADULTS AND CHILDREN IN 2022.
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