Civic Intelligence

Community Homestead Incorporated

EIN 39-1856920 • 501(c)3 • Osceola, WI

Profile

To establish and maintain a community in which individuals live and work together so that disabled people may reach their fullest human potential. The purpose shall include: providing life and vocational training and education of developmentally and/or societally disabled people, providing residential care through an extended family life where each individual, disabled or otherwise, shares in the responsibility and benefits of interdependent living, and/or promoting the wider integration and well being of people with developmental and/or societal disabilities through vocational, cultural and social outreach.

501 280th StreetOsceola, WI 54020

www.communityhomestead.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

35th percentile

0.01x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

42nd percentile

0.04x

Higher debt load relative to revenue than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

86th percentile

41%

Higher net margin than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

44th percentile

$25,200

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

77th percentile

18%

Faster asset growth than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

71st percentile

25%

Faster revenue growth than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,874,382

Up $577,761 (+18%) from 2023

Liabilities

Up

$55,407

Up $13,936 (+34%) from 2023

Net Assets

Up

$3,818,975

Up $563,825 (+17%) from 2023

Revenue

Up

$1,348,979

Up $266,450 (+25%) from 2023

Expenses

Up

$789,163

Up $10,719 (+1.4%) from 2023

Net Income

Up

$559,816

Up $255,731 (+84%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,641,308Liabilities 2010: $99,863Net Assets 2010: $1,541,4452010Assets 2011: $1,966,510Liabilities 2011: $342,285Net Assets 2011: $1,624,2252011Assets 2012: $1,982,181Liabilities 2012: $232,523Net Assets 2012: $1,749,6582012Assets 2013: $2,043,313Liabilities 2013: $103,561Net Assets 2013: $1,939,7522013Assets 2014: $2,058,645Liabilities 2014: $23,060Net Assets 2014: $2,035,5852014Assets 2015: $2,135,553Liabilities 2015: $22,706Net Assets 2015: $2,112,8472015Assets 2016: $2,301,983Liabilities 2016: $44,886Net Assets 2016: $2,257,0972016Assets 2017: $2,436,911Liabilities 2017: $155,529Net Assets 2017: $2,281,3822017Assets 2018: $2,785,439Liabilities 2018: $408,679Net Assets 2018: $2,376,7602018Assets 2019: $2,897,082Liabilities 2019: $450,694Net Assets 2019: $2,446,3882019Assets 2020: $2,937,522Liabilities 2020: $429,896Net Assets 2020: $2,507,6262020Assets 2021: $3,101,979Liabilities 2021: $352,165Net Assets 2021: $2,749,8142021Assets 2022: $3,076,102Liabilities 2022: $125,037Net Assets 2022: $2,951,0652022Assets 2023: $3,296,621Liabilities 2023: $41,471Net Assets 2023: $3,255,1502023Assets 2024: $3,874,382Liabilities 2024: $55,407Net Assets 2024: $3,818,9752024

Highlighted filing

2024

Assets$3,874,382
Liabilities$55,407
Net Assets$3,818,975

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0Expenses 2010: $723,8342010Expenses 2011: $621,2712011Expenses 2012: $728,4072012Revenue 2013: $848,728Expenses 2013: $684,229Net Income 2013: $164,4992013Revenue 2014: $844,198Expenses 2014: $748,365Net Income 2014: $95,8332014Revenue 2015: $825,697Expenses 2015: $748,435Net Income 2015: $77,2622015Revenue 2016: $851,479Expenses 2016: $707,229Net Income 2016: $144,2502016Revenue 2017: $761,571Expenses 2017: $737,286Net Income 2017: $24,2852017Revenue 2018: $899,895Expenses 2018: $804,517Net Income 2018: $95,3782018Revenue 2019: $933,104Expenses 2019: $873,476Net Income 2019: $59,6282019Revenue 2020: $840,441Expenses 2020: $789,203Net Income 2020: $51,2382020Revenue 2021: $998,198Expenses 2021: $756,010Net Income 2021: $242,1882021Revenue 2022: $978,229Expenses 2022: $776,978Net Income 2022: $201,2512022Revenue 2023: $1,082,529Expenses 2023: $778,444Net Income 2023: $304,0852023Revenue 2024: $1,348,979Expenses 2024: $789,163Net Income 2024: $559,8162024

Highlighted filing

2024

Revenue$1,348,979
Expenses$789,163
Net Income$559,816

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.87$0.06$3.82$1.35$0.79$0.56
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.30$0.04$3.26$1.08$0.78$0.30
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.08$0.13$2.95$0.98$0.78$0.20
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.10$0.35$2.75$1.00$0.76$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.94$0.43$2.51$0.84$0.79$0.05
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.90$0.45$2.45$0.93$0.87$0.06
2018Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.79$0.41$2.38$0.90$0.80$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.44$0.16$2.28$0.76$0.74$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.30$0.04$2.26$0.85$0.71$0.14
2015Detailed filing. Detailed filing data is available for this year.$2.14$0.02$2.11$0.83$0.75$0.08
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.06$0.02$2.04$0.84$0.75$0.10
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.04$0.10$1.94$0.85$0.68$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.98$0.23$1.75$0.73
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.97$0.34$1.62$0.62
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.10$1.54$0.72
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 16, 2025
Return Version
2024v5.0
Gross Receipts
$1,348,979
Mission and Program Overview

Mission

To establish and maintain a community in which individuals live and work together so that disabled people may reach their fullest human potential. The purpose shall include: providing life and vocational training and education of developmentally and/or societally disabled people, providing residential care through an extended family life where each individual, disabled or otherwise, shares in the responsibility and benefits of interdependent living, and/or promoting the wider integration and well being of people with developmental and/or societal disabilities through vocational, cultural and social outreach.

Community members have diverse developmental abilities and disabilities. Our co-operative life enables everyone to flourish so that, together, we are a very able community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,955,307$2,023,281▲ $67,974
Savings and Temporary Cash Investments$914,316$941,176▲ $26,860
Cash and Non-Interest-Bearing Accounts$153,353$345,233▲ $191,880
Accounts Receivable$136,324$132,437▼ $3,887
Investments Program Related$102,144$120,496▲ $18,352
Prepaid Expenses and Deferred Charges$15,177$19,754▲ $4,577
Total Assets$3,296,621$3,874,382▲ $577,761
Other Assets Total$20,000$292,005▲ $272,005
Liabilities
Accounts Payable and Accrued Expenses$41,471$55,407▲ $13,936
Total Liabilities$41,471$55,407▲ $13,936
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,639,448$3,118,559▲ $479,111
Net Assets With Donor Restrictions$615,702$700,416▲ $84,714
Total Net Assets Fund Balance$3,255,150$3,818,975▲ $563,825
Total Liabilities and Net Assets / Fund Balance$3,296,621$3,874,382▲ $577,761

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,295,216$1,058,028$2,353,244
Equipment$117,553$495,430$612,983
Land$585,084-$585,084
Other Land Buildings$25,428$2,269$27,697
Other Assets Org$292,005--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$35,958$22,000▲ $4,932-$62,261
2023$13,504$19,250▲ $3,536-$35,958
2022-$14,000▼ $496-$13,504
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Chelsea WagnerDirectorFT$25,200$25,200
Richard ElmquistDirectorFT$22,709$22,709
Adrian WerthmannDirectorFT$21,595$21,595
Eric WittDirectorFT$13,373$13,373

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$340,685
Program Service Revenue
$981,182
Investment Income
$26,866
Other Revenue
$246
All Other Contributions
$340,685
Change in Net Assets
$559,816

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,348,979
Revenue Not Reported on Form 990
$4,009
Total Revenue per Audited Statements
$1,352,988
Total Revenue per Form 990
$1,348,979
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$789,163
Total Fundraising Expense$5,242
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$249,051--$249,051
Depreciation Depletion$86,663$16,507-$103,170
Insurance$73,470$10,019-$83,489
Office Expenses$10,641$26,700$5,242$42,583
Fees for Services Accounting-$14,674-$14,674
Other Expenses$116,428$6,606-$6,606
Information Technology-$2,688-$2,688
Travel-$364-$364
Total Functional Expenses$706,363$77,558$5,242$789,163

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$789,163
Total Expenses per Audited Statements$789,163
Total Expenses per Form 990$789,163
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
No
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
No
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 2

Christine elmquist richard elmquist director director spouse

Form 990, Page 6, Part VI, Line 11B

A copy of the tax return was provided to the organization for review by the officers and board members prior to being filed.

Form 990, Page 6, Part VI, Line 15A

The board of directors annually review any employee performance and compensation package.

Form 990, Page 6, Part VI, Line 15B

The board of directors annually review any employee performance and compensation package.

Form 990, Page 6, Part VI, Line 19

It is the policy of community homestead inc to make its governing documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Community Homestead Inc
EIN
39-1856920
Phone
7152942692
Address
501 280TH STREET, OSCEOLA, WI 54020

Signing Officer

Name
Sean Cummings
Title
President
Phone
7152942692
Signed
2025-09-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sean Cummings
Formed
1995
Legal Domicile
Wi
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
24

Preparer

Firm
Carlsonsv Llp
Address
505 HWY 169 N SUITE 100, PLYMOUTH, MN 55441
Preparer
Matt Guyer CPA
Phone
7635429633
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To establish and maintain a community in which individuals live and work together so that disabled people may reach their fullest human potential. The purpose shall include: providing life and vocational training and education of developmentally and/or societally disabled people, providing residential care through an extended family life where each individual, disabled or otherwise, shares in the responsibility and benefits of interdependent living, and/or promoting the wider integration and well being of people with developmental and/or societal disabilities through vocational, cultural and social outreach.

Form 990, Page 1, Part I, Line 6

Volunteers assist with the organization's ongoing activities, outings and other community events.

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

Life sharing - each member of the community is also a member of a life sharing house which operates as an extended family. Within each household, each member contributes the abilities they have and receives the care they need. Each member learns independent life skills such as food preparation and personal care as they take their place in the warmth of the "family". Life sharing also insures the personal development and cultural interests of each person. As a community, plays, outings, festive occasions, and family visits are taken care of in this manner, regardless of the person's participation in the activities. We raised chickens, baked bread, made furniture, created crafts for sale at craft fairs and through our catalogue, cooked, ate, sang, laughed, danced, canoed, hiked and had fun together. At community homestead, adults with special needs live in extended family households. Some households include children. Each member of the house contributed his/her individual talents and so contributed to the harmony and smooth running of the home. Having the opportunity to help as well as to accept help emphasizes the value of us all. There are presently six households. Each household varies in its style and character, reflecting the personalities of its residents. Warmth and care for one another is common to all the households as is the stress upon a rhythm of life. Everyone has his/her own daily schedule, tailored to meet tastes and needs. Daily activities include garden, farm, woodshop, crafts, baking, cooking, housework, volunteer work in town, and part-time jobs.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The organization's endowment consist of an individual fund established by donors to provide annual funding for specific activities and general operations.

Schedule D, Page 3, Part X

Community homestead is organized as a wisconsin nonprofit corporation and has been recognized by the irs as exempt from federal income taxes under irc section 501(a) as an organization described in irc section 501(c)(3), qualifies for the charitable contribution deduction, and has been determined not to be a private foundation. The organization is annually required to file a return of organization exempt from income tax (form 990) with the irs. In addition, the organization is subject to income tax on net income that is derived from business activities that are unrelated to its exempt purpose. Community homestead has determined that it is not subject to unrelated business income tax and has not filed an exempt organization business income tax return (form 990-t) with the irs.

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IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S ENDOWMENT CONSIST OF AN INDIVIDUAL FUND ESTABLISHED BY DONORS TO PROVIDE ANNUAL FUNDING FOR SPECIFIC ACTIVITIES AND GENERAL OPERATIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COMMUNITY HOMESTEAD IS ORGANIZED AS A WISCONSIN NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE IRS AS EXEMPT FROM FEDERAL INCOME TAXES UNDER IRC SECTION 501(A) AS AN ORGANIZATION DESCRIBED IN IRC SECTION 501(C)(3), QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION, AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION. THE ORGANIZATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ORGANIZATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. COMMUNITY HOMESTEAD HAS DETERMINED THAT IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO ESTABLISH AND MAINTAIN A COMMUNITY IN WHICH INDIVIDUALS LIVE AND WORK TOGETHER SO THAT DISABLED PEOPLE MAY REACH THEIR FULLEST HUMAN POTENTIAL. THE PURPOSE SHALL INCLUDE: PROVIDING LIFE AND VOCATIONAL TRAINING AND EDUCATION OF DEVELOPMENTALLY AND/OR SOCIETALLY DISABLED PEOPLE, PROVIDING RESIDENTIAL CARE THROUGH AN EXTENDED FAMILY LIFE WHERE EACH INDIVIDUAL, DISABLED OR OTHERWISE, SHARES IN THE RESPONSIBILITY AND BENEFITS OF INTERDEPENDENT LIVING, AND/OR PROMOTING THE WIDER INTEGRATION AND WELL BEING OF PEOPLE WITH DEVELOPMENTAL AND/OR SOCIETAL DISABILITIES THROUGH VOCATIONAL, CULTURAL AND SOCIAL OUTREACH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOLUNTEERS ASSIST WITH THE ORGANIZATION'S ONGOING ACTIVITIES, OUTINGS AND OTHER COMMUNITY EVENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LIFE SHARING - EACH MEMBER OF THE COMMUNITY IS ALSO A MEMBER OF A LIFE SHARING HOUSE WHICH OPERATES AS AN EXTENDED FAMILY. WITHIN EACH HOUSEHOLD, EACH MEMBER CONTRIBUTES THE ABILITIES THEY HAVE AND RECEIVES THE CARE THEY NEED. EACH MEMBER LEARNS INDEPENDENT LIFE SKILLS SUCH AS FOOD PREPARATION AND PERSONAL CARE AS THEY TAKE THEIR PLACE IN THE WARMTH OF THE "FAMILY". LIFE SHARING ALSO INSURES THE PERSONAL DEVELOPMENT AND CULTURAL INTERESTS OF EACH PERSON. AS A COMMUNITY, PLAYS, OUTINGS, FESTIVE OCCASIONS, AND FAMILY VISITS ARE TAKEN CARE OF IN THIS MANNER, REGARDLESS OF THE PERSON'S PARTICIPATION IN THE ACTIVITIES. WE RAISED CHICKENS, BAKED BREAD, MADE FURNITURE, CREATED CRAFTS FOR SALE AT CRAFT FAIRS AND THROUGH OUR CATALOGUE, COOKED, ATE, SANG, LAUGHED, DANCED, CANOED, HIKED AND HAD FUN TOGETHER. AT COMMUNITY HOMESTEAD, ADULTS WITH SPECIAL NEEDS LIVE IN EXTENDED FAMILY HOUSEHOLDS. SOME HOUSEHOLDS INCLUDE CHILDREN. EACH MEMBER OF THE HOUSE CONTRIBUTED HIS/HER INDIVIDUAL TALENTS AND SO CONTRIBUTED TO THE HARMONY AND SMOOTH RUNNING OF THE HOME. HAVING THE OPPORTUNITY TO HELP AS WELL AS TO ACCEPT HELP EMPHASIZES THE VALUE OF US ALL. THERE ARE PRESENTLY SIX HOUSEHOLDS. EACH HOUSEHOLD VARIES IN ITS STYLE AND CHARACTER, REFLECTING THE PERSONALITIES OF ITS RESIDENTS. WARMTH AND CARE FOR ONE ANOTHER IS COMMON TO ALL THE HOUSEHOLDS AS IS THE STRESS UPON A RHYTHM OF LIFE. EVERYONE HAS HIS/HER OWN DAILY SCHEDULE, TAILORED TO MEET TASTES AND NEEDS. DAILY ACTIVITIES INCLUDE GARDEN, FARM, WOODSHOP, CRAFTS, BAKING, COOKING, HOUSEWORK, VOLUNTEER WORK IN TOWN, AND PART-TIME JOBS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CHRISTINE ELMQUIST RICHARD ELMQUIST DIRECTOR DIRECTOR SPOUSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A COPY OF THE TAX RETURN WAS PROVIDED TO THE ORGANIZATION FOR REVIEW BY THE OFFICERS AND BOARD MEMBERS PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS ANNUALLY REVIEW ANY EMPLOYEE PERFORMANCE AND COMPENSATION PACKAGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF DIRECTORS ANNUALLY REVIEW ANY EMPLOYEE PERFORMANCE AND COMPENSATION PACKAGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7IT IS THE POLICY OF COMMUNITY HOMESTEAD INC TO MAKE ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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