Civic Intelligence

Citizens League

990 • Fiscal year 2019 • EIN 41-0722696

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 25, 2020

400 North Robert Street No 1820St Paul, MN 55101

(651) 293-0575

Siviq Scores

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

Liabilities / Assets

68th percentile

0.14x

Higher debt load relative to assets than 68% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

67th percentile

0.10x

Higher debt load relative to revenue than 67% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

8th percentile

-37%

Higher net margin than 8% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

94th percentile

$146,327

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 17.8% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

5th percentile

-33%

Faster asset growth than 5% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

7th percentile

-41%

Faster revenue growth than 7% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$566,712

Down $282,693 (-33%) from 2018

Net Assets

Down

$487,750

Down $307,068 (-39%) from 2018

Liabilities

Up

$78,962

Up $24,375 (+45%) from 2018

Revenue

Down

$821,482

Down $567,525 (-41%) from 2018

Expenses

Down

$1,128,550

Down $21,299 (-1.9%) from 2018

Net Income

Down

-$307,068

Down $546,226 (-228%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $680,969Liabilities 2010: $235,141Net Assets 2010: $445,8282010Assets 2011: $767,555Liabilities 2011: $195,584Net Assets 2011: $571,9712011Assets 2012: $512,143Liabilities 2012: $156,426Net Assets 2012: $355,7172012Assets 2013: $322,455Liabilities 2013: $89,551Net Assets 2013: $232,9042013Assets 2014: $231,961Liabilities 2014: $72,193Net Assets 2014: $159,7682014Assets 2015: $433,267Liabilities 2015: $54,049Net Assets 2015: $379,2182015Assets 2016: $742,019Liabilities 2016: $37,133Net Assets 2016: $704,8862016Assets 2017: $627,734Liabilities 2017: $72,074Net Assets 2017: $555,6602017Assets 2018: $849,405Liabilities 2018: $54,587Net Assets 2018: $794,8182018Assets 2019: $566,712Liabilities 2019: $78,962Net Assets 2019: $487,7502019Assets 2020: $938,119Liabilities 2020: $201,729Net Assets 2020: $736,3902020Assets 2021: $906,075Liabilities 2021: $277,380Net Assets 2021: $628,6952021Assets 2022: $974,362Liabilities 2022: $287,722Net Assets 2022: $686,6402022Assets 2023: $903,871Liabilities 2023: $269,450Net Assets 2023: $634,4212023Assets 2024: $679,486Liabilities 2024: $254,778Net Assets 2024: $424,7082024

Highlighted filing

2019

Assets$566,712
Liabilities$78,962
Net Assets$487,750

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $1,264,514Expenses 2010: $1,026,068Net Income 2010: $238,4462010Revenue 2011: $1,243,234Expenses 2011: $1,117,091Net Income 2011: $126,1432011Revenue 2012: $862,077Expenses 2012: $1,078,331Net Income 2012: -$216,2542012Revenue 2013: $855,830Expenses 2013: $978,643Net Income 2013: -$122,8132013Revenue 2014: $825,029Expenses 2014: $898,165Net Income 2014: -$73,1362014Revenue 2015: $1,050,866Expenses 2015: $831,416Net Income 2015: $219,4502015Revenue 2016: $1,232,694Expenses 2016: $907,025Net Income 2016: $325,6692016Revenue 2017: $936,604Expenses 2017: $1,085,830Net Income 2017: -$149,2262017Revenue 2018: $1,389,007Expenses 2018: $1,149,849Net Income 2018: $239,1582018Revenue 2019: $821,482Expenses 2019: $1,128,550Net Income 2019: -$307,0682019Revenue 2020: $1,183,457Expenses 2020: $934,810Net Income 2020: $248,6472020Revenue 2021: $958,282Expenses 2021: $1,065,977Net Income 2021: -$107,6952021Revenue 2022: $1,002,041Expenses 2022: $944,096Net Income 2022: $57,9452022Revenue 2023: $1,008,688Expenses 2023: $1,060,907Net Income 2023: -$52,2192023Revenue 2024: $768,838Expenses 2024: $978,551Net Income 2024: -$209,7132024

Highlighted filing

2019

Revenue$821,482
Expenses$1,128,550
Net Income-$307,068
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 25, 2020
Return Version
2019v5.1
Gross Receipts
$821,482
Mission and Program Overview

Mission

Build civic imagination and capacity in minnesota by framing & proposing solutions to public policy problems, developing civic leaders in all generations who can govern for the common good & organizing the individual & institutional relationships necessary to achieve these goals.

Build civic imagination & capacity for purpose of effecting change in minnesota public policy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$237,955$285,956▲ $48,001
Pledges and Grants Receivable$145,909$133,309▼ $12,600
Cash and Non-Interest-Bearing Accounts$422,701$86,027▼ $336,674
Prepaid Expenses and Deferred Charges$14,051$20,065▲ $6,014
Land, Buildings, and Equipment, Net$7,865$17,393▲ $9,528
Total Assets$849,405$566,712▼ $282,693
Other Assets Total$20,924$23,962▲ $3,038
Liabilities
Accounts Payable and Accrued Expenses$50,651$41,186▼ $9,465
Deferred Revenue-$35,515-
Other Liabilities$3,936$2,261▼ $1,675
Total Liabilities$54,587$78,962▲ $24,375
Net Assets / Fund Balance
Net Assets With Donor Restrictions$615,329$279,278▼ $336,051
Net Assets Without Donor Restrictions$179,489$208,472▲ $28,983
Total Net Assets Fund Balance$794,818$487,750▼ $307,068
Total Liabilities and Net Assets / Fund Balance$849,405$566,712▼ $282,693

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,935$133,065$137,000
Leasehold Improvements$13,458$3,542$17,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Pahoua HoffmanExecutive DirectorFT$124,625$21,702$146,327

Board Members and Trustees

NameTitle
Cyndi LesherChair
Susan HammelPast President
Aaron PearsonVice Chair
Bob ButterbrodtBoard Member
Cullen SheehanBoard Member
Damon ShoholmBoard Member
Elizabeth CampbellBoard Member
Heidi LarsonBoard Member
Jim NikolaiBoard Member
John KnappBoard Member
Kurt ZellersBoard Member
Laura Monn GinsburgBoard Member
Nadia ElnagdyBoard Member
Paula PrahlBoard Member
Rob LongendykeBoard Member
Scott HietpasBoard Member
Patrick BornSecretary
Christine SearsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$736,033
Program Service Revenue
$74,907
Investment Income
$10,542
Other Revenue
$0
All Other Contributions
$541,499
Change in Net Assets
$-307,068

Audited Revenue Reconciliation

Revenue per Audited Statements
$821,482
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$14,971
Total Revenue per Audited Statements
$836,453
Total Revenue per Form 990
$821,482
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$565,305
Other Expenses$563,245
Total Fundraising Expense$177,790
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$237,289$7,940$95,298$340,527
Fees for Services Other$299,978$12,082$4,224$316,284
Current Officers, Directors, Trustees, and Key Employees$115,160$14,339$16,828$146,327
Other Employee Benefits$25,077$667$11,032$36,776
Payroll Taxes$24,154$1,487$8,091$33,732
Fees for Services Accounting-$33,443-$33,443
Occupancy$21,456$2,189$6,319$29,964
Office Expenses$4,091$1,273$21,700$27,064
Information Technology$12,420$3,420$4,061$19,901
Conferences and Meetings$10,798$6,401$597$17,796
Other Expenses$4,882$331$4,684$9,897
Pension Plan Contributions$5,405$136$2,402$7,943
Travel$7,328$239$224$7,791
Depreciation Depletion$5,351$1,792$329$7,472
Interest$308$103$19$430
Total Functional Expenses$862,308$88,452$177,790$1,128,550

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,143,521
Expenses per Audited Statements$1,128,550
Total Expenses per Form 990$1,128,550
Expenses Not Reported on Form 990$14,971
Expenses Not Reported on Financial Statements$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease Obligation$2,261
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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, Part VI, Section A, Line 1

The executive committee consists of the immediate past chair, chair, vice chair, secretary, treasurer, the chairs of any standing committees, up to three directors designated by the chair and the executive director, as a non-voting member. Its principal responsibilities are to plan, coordinate and integrate programs to achieve the citizens leagues strategic commitments.

Form 990, Part VI, Section A, Line 6

Any person who satisfies membership criteria shall be eligible for membership and may become a member by submitting a membership form in which the individual attests to meeting the membership qualifications and provides contact information including a mailing address. Members consist of individuals, households and student/communities. Individual membership shall consist of persons who subscribe to the purposes of the citizens league and who pay the annual membership dues established by the board of directors. Household membership shall consist of multiple members within one household, including spouses and partners, who jointly subscribe to the purposes of the citizens league and who pay dues established by the board of directors. Each member of an immediate family shall be entitled to all of the privileges of a membership.

Form 990, Part VI, Section A, Line 7A

Members elect the board of directors at the annual election.

Form 990, Part VI, Section B, Line 11B

The form 990 and schedules are reviewed by the executive director and provided electronically to the board of directors for their review and comment before being filed with the irs.

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

Board members, directors, officers, employees and study committee chairs who can influence the actions of the citizens league are all required to submit a conflict of interest form each year. Disclosure in the organization should be made to the executive director (or if he/she is the one with the conflict, then to the board chair). Disclosure involving directors should be made to the board chair (or if he/she is the one with the conflict, then to the board vice-chair). The board, or a duly constituted committee thereof, shall determine whether a conflict exists and in the case of an existing conflict, whether the contemplated transaction may be authorized as just, fair and reasonable to the citizens league. The decision of the board or a duly constituted committee thereof on these matters will rest in their sole discretion. All proceedings are documented in the meeting minutes.

Form 990, Part VI, Section B, Line 15

As part of each year's annual budget, funds may be set aside for employee base pay adjustments and performance base pay increases. The distribution of these funds in the following year will be based on their availability, the approval of the board and the performance of the individual staff member toward achieving their individual work plan goals. Staff base pay will be benchmarked periodically against industry-specific information in minnesota, e.g. The minnesota nonprofit salary and benefits survey by the minnesota council of nonprofits. This process will take into account the actual work requirements of each position, the citizens league position within the market range and the expertise of the individual employee. Performance based pay increases, based on the achievement of work plan objectives and board or executive committee approval of a budget for these uses may accompany the employee evaluation and review. This process is completed each year as part of the annual review process.

Form 990, Part VI, Section C, Line 19

Citizens league financial statements, budget reports and bylaws are available via the organization's website. The conflict of interest policy is available upon request.

Filing and Contact Details

Filer

Filer Name
Citizens League
EIN
41-0722696
Phone
6512930575
Address
400 NORTH ROBERT STREET NO 1820, ST PAUL, MN 55101

Signing Officer

Name
Laura Monn Ginsburg
Title
Interim Executive Director
Phone
9522399150
Signed
2020-06-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laura Monn Ginsburg
Formed
1952
Legal Domicile
Mn
Voting Board Members
19
Independent Board Members
19
Employees
16
Volunteers
100

Preparer

Firm
Cliftonlarsonallen Llp
Address
220 S 6TH STREET SUITE 300, MINNEAPOLIS, MN 55402
Preparer
Deirdre Hodgson
Phone
6123764500
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 6

The citizens league depends on our individual and organizational members to inform our policy work, advance our outreach and engagement efforts and help create opportunities for all matters of policy to be discussed and informed in diverse places. Our members and volunteers host events and community gatherings, provide expertise on policy issues and help us engage with people from all walks of life. Our working committees are all led by members who commit to leadership roles. The policy recommendations we develop are all informed by individual members who volunteer to lead issue-specific projects and who bring access to their networks in order to grapple with issues and help implement solutions.

Form 990, Part IX, Line 11G

Other contracted services: program service expenses 299,978. Management and general expenses 12,082. Fundraising expenses 4,224. Total expenses 316,284.

Financial Statement Notes

PART X, LINE 2:

The internal revenue service has determined that citizens league is exempt from federal income tax under section 501(c)(3) of the internal revenue code. Citizens league is also exempt from state income taxes. However, any unrelated income may be subject to taxation. The organization follows the accounting standards for contingencies in evaluating uncertain tax positions. This guidance prescribes recognition threshold principles for the financial statement recognition of tax positions taken on a tax return that are not certain to be realized. No liability has been recognized by the organization for uncertain tax positions as of december 31, 2019 and 2018.

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IRS990/Desc0IN 2019, WE CONTINUED OUR WORK ON FINDING WAYS TO UNCOVER AND ENACT POLICY INITIATIVES THAT PROMOTE THE WELL-BEING OF THE STATE OF MINNESOTA, AND TO INVOLVE DIVERSE POPULATIONS IN ISSUES THAT HAVE AN IMPACT ON THEM. THE CAPITOL PATHWAYS PROGRAM WAS CREATED TO STRENGTHEN MINNESOTA GOVERNMENT BY MAKING IT MORE REPRESENTATIVE OF THE STATE'S POPULATION. DESPITE GROWING DIVERSITY THROUGHOUT MINNESOTA, PEOPLE OF COLOR ARE LARGELY ABSENT FROM LEGISLATIVE DECISION MAKING IN THE STATE. THE PROGRAM PLACES STUDENTS OF COLOR WITH ORGANIZATIONS WORKING AT THE STATE CAPITOL TO GIVE STUDENTS A HANDS-ON LEGISLATIVE EXPERIENCE DURING THE ACTIVE SESSION.
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IRS990/LocalChaptersInd00
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IRS990/MembersOrStockholdersInd01
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0BUILD CIVIC IMAGINATION AND CAPACITY IN MINNESOTA BY FRAMING & PROPOSING SOLUTIONS TO PUBLIC POLICY PROBLEMS, DEVELOPING CIVIC LEADERS IN ALL GENERATIONS WHO CAN GOVERN FOR THE COMMON GOOD & ORGANIZING THE INDIVIDUAL & INSTITUTIONAL RELATIONSHIPS NECESSARY TO ACHIEVE THESE GOALS.
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IRS990ScheduleA/TotalSupportAmt05157301
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.68$0.25$0.42$0.77$0.98$0.21
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.27$0.63$1.01$1.06$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.97$0.29$0.69$1.00$0.94$0.06
2021Detailed filing. Detailed filing data is available for this year.$0.91$0.28$0.63$0.96$1.07$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.94$0.20$0.74$1.18$0.93$0.25
2019Detailed filing. Detailed filing data is available for this year.$0.57$0.08$0.49$0.82$1.13$0.31
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.05$0.79$1.39$1.15$0.24
2017Detailed filing. Detailed filing data is available for this year.$0.63$0.07$0.56$0.94$1.09$0.15
2016Detailed filing. Detailed filing data is available for this year.$0.74$0.04$0.70$1.23$0.91$0.33
2015Detailed filing. Detailed filing data is available for this year.$0.43$0.05$0.38$1.05$0.83$0.22
2014Detailed filing. Detailed filing data is available for this year.$0.23$0.07$0.16$0.83$0.90$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.32$0.09$0.23$0.86$0.98$0.12
2012Summary only. Only limited summary data is available for this year.$0.51$0.16$0.36$0.86$1.08$0.22
2011Summary only. Only limited summary data is available for this year.$0.77$0.20$0.57$1.24$1.12$0.13
2010Summary only. Only limited summary data is available for this year.$0.68$0.24$0.45$1.26$1.03$0.24
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)3 • $500k-$1M nonprofits