Civic Intelligence

Eau Claire Area Hmong Mutual Assist Association Inc.

990 • Fiscal year 2013 • EIN 39-1429763

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 15, 2014

423 Wisconsin StreetEau Claire, WI 54703

(715) 832-8420

Siviq Scores

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

Liabilities / Assets

84th percentile

0.70x

Higher debt load relative to assets than 84% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

92nd percentile

3.02x

Higher debt load relative to revenue than 92% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

70th percentile

12%

Higher net margin than 70% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

45th percentile

$34,915

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 14.5% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

90th percentile

40%

Faster asset growth than 90% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$1,039,086

Up $294,616 (+40%) from 2012

Net Assets

Up

$312,870

Up $34,042 (+12%) from 2012

Liabilities

Up

$726,216

Up $260,574 (+56%) from 2012

Revenue

$240,810

No earlier filing loaded for comparison.

Expenses

Up

$210,812

Up $31,832 (+18%) from 2012

Net Income

$29,998

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $594,618Liabilities 2010: $361,971Net Assets 2010: $232,6472010Assets 2011: $610,607Liabilities 2011: $349,924Net Assets 2011: $260,6832011Assets 2012: $744,470Liabilities 2012: $465,642Net Assets 2012: $278,8282012Assets 2013: $1,039,086Liabilities 2013: $726,216Net Assets 2013: $312,8702013Assets 2014: $1,057,257Liabilities 2014: $756,815Net Assets 2014: $300,4422014Assets 2015: $1,098,224Liabilities 2015: $739,375Net Assets 2015: $358,8492015Assets 2016: $1,061,911Liabilities 2016: $734,996Net Assets 2016: $326,9152016Assets 2017: $1,480,194Liabilities 2017: $1,098,788Net Assets 2017: $381,4062017Assets 2018: $1,453,436Liabilities 2018: $940,034Net Assets 2018: $513,4022018Assets 2019: $2,129,413Liabilities 2019: $1,440,440Net Assets 2019: $688,9732019Assets 2020: $2,159,256Liabilities 2020: $1,407,772Net Assets 2020: $751,4842020Assets 2021: $2,357,543Liabilities 2021: $1,611,789Net Assets 2021: $745,7542021Assets 2022: $2,389,921Liabilities 2022: $1,614,887Net Assets 2022: $775,0342022Assets 2023: $2,661,326Liabilities 2023: $1,667,265Net Assets 2023: $994,0612023Assets 2024: $3,062,355Liabilities 2024: $1,644,462Net Assets 2024: $1,417,8932024

Highlighted filing

2013

Assets$1,039,086
Liabilities$726,216
Net Assets$312,870

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $224,6422010Expenses 2011: $224,1462011Expenses 2012: $178,9802012Revenue 2013: $240,810Expenses 2013: $210,812Net Income 2013: $29,9982013Revenue 2014: $272,917Expenses 2014: $286,011Net Income 2014: -$13,0942014Revenue 2015: $331,552Expenses 2015: $273,145Net Income 2015: $58,4072015Revenue 2016: $367,567Expenses 2016: $399,501Net Income 2016: -$31,9342016Revenue 2017: $622,625Expenses 2017: $571,382Net Income 2017: $51,2432017Revenue 2018: $781,673Expenses 2018: $649,677Net Income 2018: $131,9962018Revenue 2019: $834,380Expenses 2019: $658,809Net Income 2019: $175,5712019Revenue 2020: $680,556Expenses 2020: $618,045Net Income 2020: $62,5112020Revenue 2021: $647,094Expenses 2021: $652,824Net Income 2021: -$5,7302021Revenue 2022: $930,634Expenses 2022: $901,354Net Income 2022: $29,2802022Revenue 2023: $1,362,363Expenses 2023: $1,176,133Net Income 2023: $186,2302023Revenue 2024: $1,327,594Expenses 2024: $1,063,566Net Income 2024: $264,0282024

Highlighted filing

2013

Revenue$240,810
Expenses$210,812
Net Income$29,998
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 15, 2014
Return Version
2013v3.0
Gross Receipts
$240,810
Mission and Program Overview

Mission

The eau claire area hmong mutual assistance association, inc. (ecahmaa) strives to assist southeast asian families to become socially and economically self-sufficient.

The ecahmaa strives to assist southeast asian families to become socially and economically self-sufficient.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$549,698$817,113▲ $267,415
Cash and Non-Interest-Bearing Accounts$109,719$138,289▲ $28,570
Investments in Publicly Traded Securities$22,123$27,232▲ $5,109
Accounts Receivable$26,245$21,393▼ $4,852
Savings and Temporary Cash Investments$22,161$17,478▼ $4,683
Pledges and Grants Receivable$8,350$8,350→ $0
Prepaid Expenses and Deferred Charges$6,174$8,203▲ $2,029
Intangible Assets-$1,028-
Total Assets$744,470$1,039,086▲ $294,616
Liabilities
Mortgage Notes Payable Secured by Investment Property$445,655$682,745▲ $237,090
Accounts Payable and Accrued Expenses$19,987$43,471▲ $23,484
Total Liabilities$465,642$726,216▲ $260,574
Net Assets / Fund Balance
Unrestricted Net Assets$260,406$301,725▲ $41,319
Temporarily Rstr Net Assets$18,422$11,145▼ $7,277
Total Net Assets Fund Balance$278,828$312,870▲ $34,042
Total Liabilities and Net Assets / Fund Balance$744,470$1,039,086▲ $294,616

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$703,681$159,853$863,534
Land$99,847-$99,847
Equipment$13,585$715$14,300
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Pa ThaoExecutive DirectorFT$34,915$34,915

Board Members and Trustees

NameTitle
John C LorPresident
Brian SchwahnVice President
Donald MowryDirector
John Walee XiongDirector
Jupiter HerDirector
Nhia Chou LeeDirector
Nhia YangDirector
Pao XiongDirector
Sou VangDirector
Tou Bertronic LeeDirector
Nancy CoffeySecretary
Mai XiongTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$82,088
Program Service Revenue
$125,491
Investment Income
$1,117
Other Revenue
$32,114
All Other Contributions
$65,388
Change in Net Assets
$29,998
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$107,843
Salaries, Compensation, and Employee Benefits$102,969
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$49,593$7,002-$56,595
Current Officers, Directors, Trustees, and Key Employees$30,595$4,320-$34,915
Depreciation Depletion$21,022$1,791-$22,813
Office Expenses$10,181$4,638-$14,819
Payroll Taxes$10,098$1,361-$11,459
Fees for Services Accounting$8,643$1,464-$10,107
Travel$6,492$1,033-$7,525
Occupancy$5,658$885-$6,543
Insurance$4,951$761-$5,712
Conferences and Meetings$3,671$272-$3,943
All Other Expenses$2,175$1,334-$3,509
Interest$2,708--$2,708
Other Expenses$2,660$72-$2,660
Total Functional Expenses$185,879$24,933$0$210,812
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Yes
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, Part VI, Section B, Line 11

The 990 is reviewed prior to signing

Form 990, Part VI, Section B, Line 12C

Conflicts are disclosed annually

Form 990, Part VI, Section B, Line 15

The compensation of the executive director is determined by the board of directors based on their experience and job performance

Form 990, Part VI, Section C, Line 19

The organization makes it's 990, governing documents, and financial statements available to the public at their office upon request. Copies of prior year 990s are also available on guidestar.org

Filing and Contact Details

Filer

EIN
39-1429763
Phone
7158328420

Signing Officer

Name
Pa Thao
Title
Executive Director
Phone
7158328420
Signed
2014-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pa Thao
Formed
1989
Legal Domicile
Wi
Voting Board Members
12
Independent Board Members
12
Employees
10
Volunteers
150

Preparer

Preparer
Cory Wiese
Phone
7158521100
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization has evaluated its tax positions and determined it has no uncertain tax positions as of december 31, 2013.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/TotalAmt24086
IRS990/OtherExpensesGrp/TotalAmt32660
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt07002
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt049593
IRS990/OtherSalariesAndWagesGrp/TotalAmt056595
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01361
IRS990/PayrollTaxesGrp/ProgramServicesAmt010098
IRS990/PayrollTaxesGrp/TotalAmt011459
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt08350
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt08350
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06174
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08203
IRS990/PrincipalOfficerNm0PA THAO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624200
IRS990/ProgramServiceRevenueGrp/BusinessCd1624200
IRS990/ProgramServiceRevenueGrp/BusinessCd2624200
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1TRANSLATION SERVICES
IRS990/ProgramServiceRevenueGrp/Desc2OUTREACH EVENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt067835
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt128994
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt228662
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt067835
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt128994
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt228662
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt037740
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0706
IRS990/PYOtherExpensesAmt080401
IRS990/PYOtherRevenueAmt041479
IRS990/PYProgramServiceRevenueAmt0115325
IRS990/PYRevenuesLessExpensesAmt016270
IRS990/PYSalariesCompEmpBnftPaidAmt098579
IRS990/PYTotalExpensesAmt0178980
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0195250
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt029998
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt032114
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0157605
IRS990/SavingsAndTempCashInvstGrp/BOYAmt022161
IRS990/SavingsAndTempCashInvstGrp/EOYAmt017478
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0149923
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0121977
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0166223
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0142911
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt075934
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0656968
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01117
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0706
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0627
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0623
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt031
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03104
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0666287
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt02870
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt04610
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0-194
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt016623
IRS990ScheduleA/OtherIncome170Grp/TotalAmt023909
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportPY170Pct00.74480
IRS990ScheduleA/PublicSupportTotal170Amt0498028
IRS990ScheduleA/SubstantialContributorsTotAmt0158940
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0149923
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0142911
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt075934
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0703681
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0159853
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0863534
IRS990ScheduleD/EquipmentGrp/BookValueAmt013585
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0715
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt014300
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt099847
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt099847
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS AND DETERMINED IT HAS NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2013.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0817113
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED PRIOR TO SIGNING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICTS ARE DISCLOSED ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD OF DIRECTORS BASED ON THEIR EXPERIENCE AND JOB PERFORMANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES IT'S 990, GOVERNING DOCUMENTS, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AT THEIR OFFICE UPON REQUEST. COPIES OF PRIOR YEAR 990S ARE ALSO AVAILABLE ON GUIDESTAR.ORG
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt018422
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt011145
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0744470
IRS990/TotalAssetsEOYAmt01039086
IRS990/TotalAssetsGrp/BOYAmt0744470
IRS990/TotalAssetsGrp/EOYAmt01039086
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt082088
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0185879
IRS990/TotalFunctionalExpensesGrp/TotalAmt0210812

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.06$1.64$1.42$1.33$1.06$0.26
2023Detailed filing. Detailed filing data is available for this year.$2.66$1.67$0.99$1.36$1.18$0.19
2022Detailed filing. Detailed filing data is available for this year.$2.39$1.61$0.78$0.93$0.90$0.03
2021Detailed filing. Detailed filing data is available for this year.$2.36$1.61$0.75$0.65$0.65$0.01
2020Detailed filing. Detailed filing data is available for this year.$2.16$1.41$0.75$0.68$0.62$0.06
2019Detailed filing. Detailed filing data is available for this year.$2.13$1.44$0.69$0.83$0.66$0.18
2018Detailed filing. Detailed filing data is available for this year.$1.45$0.94$0.51$0.78$0.65$0.13
2017Detailed filing. Detailed filing data is available for this year.$1.48$1.10$0.38$0.62$0.57$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.06$0.73$0.33$0.37$0.40$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.10$0.74$0.36$0.33$0.27$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.06$0.76$0.30$0.27$0.29$0.01
2013Detailed filing. Detailed filing data is available for this year.$1.04$0.73$0.31$0.24$0.21$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.47$0.28$0.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.35$0.26$0.22
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.36$0.23$0.22