Civic Intelligence

Tuff Memorial Home

990 • Fiscal year 2018 • EIN 41-0836940

Oct 01, 2017 to Sep 30, 2018 • Filed on Feb 04, 2019

505 East 4th StHills, MN 56138

(507) 962-3275

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.05x

Higher debt load relative to assets than 32% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

30th percentile

0.07x

Higher debt load relative to revenue than 30% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

67th percentile

11%

Higher net margin than 67% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

20th percentile

$0

Higher top officer pay than 20% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

68th percentile

7.4%

Faster asset growth than 68% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

47th percentile

2.8%

Faster revenue growth than 47% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Up

$5,952,244

Up $411,385 (+7.4%) from 2017

Net Assets

Up

$5,657,643

Up $434,486 (+8.3%) from 2017

Liabilities

Down

$294,601

Down $23,101 (-7.3%) from 2017

Revenue

Up

$4,144,370

Up $114,640 (+2.8%) from 2017

Expenses

Down

$3,707,959

Down $109,340 (-2.9%) from 2017

Net Income

Up

$436,411

Up $223,980 (+105%) from 2017

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $4,674,017Liabilities 2010: $319,126Net Assets 2010: $4,354,8912010Assets 2011: $4,788,140Liabilities 2011: $340,785Net Assets 2011: $4,447,3552011Assets 2012: $4,919,824Liabilities 2012: $344,481Net Assets 2012: $4,575,3432012Assets 2013: $4,870,257Liabilities 2013: $371,524Net Assets 2013: $4,498,7332013Assets 2014: $5,139,277Liabilities 2014: $451,763Net Assets 2014: $4,687,5142014Assets 2015: $5,075,703Liabilities 2015: $330,525Net Assets 2015: $4,745,1782015Assets 2016: $5,476,276Liabilities 2016: $470,794Net Assets 2016: $5,005,4822016Assets 2017: $5,540,859Liabilities 2017: $317,702Net Assets 2017: $5,223,1572017Assets 2018: $5,952,244Liabilities 2018: $294,601Net Assets 2018: $5,657,6432018Assets 2019: $6,137,213Liabilities 2019: $324,780Net Assets 2019: $5,812,4332019Assets 2020: $6,360,937Liabilities 2020: $305,803Net Assets 2020: $6,055,1342020Assets 2021: $6,185,771Liabilities 2021: $330,621Net Assets 2021: $5,855,1502021Assets 2022: $5,925,777Liabilities 2022: $362,057Net Assets 2022: $5,563,7202022Assets 2023: $6,168,321Liabilities 2023: $502,402Net Assets 2023: $5,665,9192023Assets 2024: $6,329,932Liabilities 2024: $341,643Net Assets 2024: $5,988,2892024

Highlighted filing

2018

Assets$5,952,244
Liabilities$294,601
Net Assets$5,657,643

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,488,9632010Revenue 2011: $3,623,511Expenses 2011: $3,524,310Net Income 2011: $99,2012011Revenue 2012: $3,546,543Expenses 2012: $3,421,459Net Income 2012: $125,0842012Revenue 2013: $3,367,035Expenses 2013: $3,459,214Net Income 2013: -$92,1792013Revenue 2014: $3,600,962Expenses 2014: $3,409,664Net Income 2014: $191,2982014Revenue 2015: $3,517,620Expenses 2015: $3,452,131Net Income 2015: $65,4892015Revenue 2016: $3,933,219Expenses 2016: $3,679,049Net Income 2016: $254,1702016Revenue 2017: $4,029,730Expenses 2017: $3,817,299Net Income 2017: $212,4312017Revenue 2018: $4,144,370Expenses 2018: $3,707,959Net Income 2018: $436,4112018Revenue 2019: $3,920,526Expenses 2019: $3,761,525Net Income 2019: $159,0012019Revenue 2020: $4,147,216Expenses 2020: $3,903,976Net Income 2020: $243,2402020Revenue 2021: $3,910,303Expenses 2021: $4,123,354Net Income 2021: -$213,0512021Revenue 2022: $4,111,625Expenses 2022: $4,379,275Net Income 2022: -$267,6502022Revenue 2023: $4,181,038Expenses 2023: $4,203,680Net Income 2023: -$22,6422023Revenue 2024: $5,242,281Expenses 2024: $5,035,104Net Income 2024: $207,1772024

Highlighted filing

2018

Revenue$4,144,370
Expenses$3,707,959
Net Income$436,411
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Feb 4, 2019
Return Version
2017v2.3
Gross Receipts
$4,146,437
Mission and Program Overview

Mission

The primary goal of tuff memorial home is to provide a christian home, in a safe environment, that rehabilitates physically and psychosocially, shows a concern for the quality of life, and allows the residents to excercise those human rights that contribute to the dignity of the individual.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,759,362$2,813,570▲ $54,208
Savings and Temporary Cash Investments$2,086,637$1,853,599▼ $233,038
Cash and Non-Interest-Bearing Accounts$454,633$977,896▲ $523,263
Accounts Receivable$166,424$231,925▲ $65,501
Prepaid Expenses and Deferred Charges$46,584$48,723▲ $2,139
Inventories for Sale or Use$27,219$26,531▼ $688
Total Assets$5,540,859$5,952,244▲ $411,385
Liabilities
Other Liabilities$261,724$206,452▼ $55,272
Accounts Payable and Accrued Expenses$55,978$88,149▲ $32,171
Total Liabilities$317,702$294,601▼ $23,101
Net Assets / Fund Balance
Unrestricted Net Assets$5,223,157$5,657,643▲ $434,486
Total Net Assets Fund Balance$5,223,157$5,657,643▲ $434,486
Total Liabilities and Net Assets / Fund Balance$5,540,859$5,952,244▲ $411,385

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,577,046$2,041,400$3,618,446
Equipment$1,122,252$1,487,680$2,609,932
Land$114,272-$114,272
Compensation and Service Providers

Board Members and Trustees

NameTitle
Greg SpathPresident
Allan TopBoard Member
Casey WestphalBoard Member
Cathy BryanBoard Member
Linda HengeveldBoard Member
Val SaarloosBoard Member
Jo Ellen BensonSecretary
Brenda BeyerTreasurer
Tracy GayerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,045,995
Investment Income
$35,804
Other Revenue
$62,571
Change in Net Assets
$436,411

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,144,370
Revenue Not Reported on Form 990
$-1,925
Total Revenue per Audited Statements
$4,142,445
Total Revenue per Form 990
$4,144,370
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,542,681
Other Expenses$1,165,278
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,924,913$147,306-$2,072,219
Other Employee Benefits$293,449--$293,449
Depreciation Depletion$194,621--$194,621
All Other Expenses$147,980$14,321-$162,301
Payroll Taxes$150,376--$150,376
Other Expenses$140,750$9,049-$140,750
Insurance-$44,390-$44,390
Pension Plan Contributions$26,637--$26,637
Fees for Services Accounting-$23,233-$23,233
Advertising-$9,992-$9,992
Conferences and Meetings$6,037$2,755-$8,792
Travel-$5,743-$5,743
Interest$1,891--$1,891
Total Functional Expenses$3,451,170$256,789$0$3,707,959

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,707,959
Total Expenses per Audited Statements$3,707,959
Total Expenses per Form 990$3,707,959
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
Accrued Liabilities$166,954
Security Deposits$39,498
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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 11B

Reviewed by board members

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

The board sets the salary for the administrator through an annual evaluation and review.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Tuff Memorial Home
EIN
41-0836940
Phone
5079623275
Address
505 EAST 4TH ST, HILLS, MN 56138

Signing Officer

Name
Eli Ripley
Title
Administrator
Phone
5079623275
Signed
2019-02-04

Organization Details

Principal Officer
Eli Ripley
Formed
1985
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
8
Employees
138
Volunteers
25

Preparer

Firm
Drealan Kvilhaug Hoefker & Co Pa
Address
909 FOURTH AVENUE SUITE A, WORTHINGTON, MN 56187-2326
Preparer
Ellen K Hoefker Mbacpa
Phone
5073764151
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The primary goal of tuff memorial home is to provide a christian home, in a safe environment, that rehabilitates physically and psychosocially, shows a concern for the quality of life, and allows the residents to excercise those human rights that contribute to the dignity of the individual.

Raw XML Appendix377 raw XML fields

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/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01662493
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11602899
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2702147
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt369350
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt49106
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt024953
IRS990/PYOtherExpensesAmt01147747
IRS990/PYOtherRevenueAmt0-12198
IRS990/PYProgramServiceRevenueAmt04016975
IRS990/PYRevenuesLessExpensesAmt0212431
IRS990/PYSalariesCompEmpBnftPaidAmt02669552
IRS990/PYTotalExpensesAmt03817299
IRS990/PYTotalRevenueAmt04029730
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0436411
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt04045995
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02086637
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01853599
IRS990ScheduleA/ChurchInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01577046
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02041400
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03618446
IRS990ScheduleD/EquipmentGrp/BookValueAmt01122252
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01487680
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02609932
IRS990ScheduleD/ExpensesSubtotalAmt03707959
IRS990ScheduleD/LandGrp/BookValueAmt0114272
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0114272
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-1925
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0166954
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt139498
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SECURITY DEPOSITS
IRS990ScheduleD/RevenueNotReportedAmt0-1925
IRS990ScheduleD/RevenueSubtotalAmt04144370
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02813570
IRS990ScheduleD/TotalExpensesPerForm990Amt03707959
IRS990ScheduleD/TotalLiabilityAmt0206452
IRS990ScheduleD/TotalRevenuePerForm990Amt04144370
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04142445
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03707959
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRIMARY GOAL OF TUFF MEMORIAL HOME IS TO PROVIDE A CHRISTIAN HOME, IN A SAFE ENVIRONMENT, THAT REHABILITATES PHYSICALLY AND PSYCHOSOCIALLY, SHOWS A CONCERN FOR THE QUALITY OF LIFE, AND ALLOWS THE RESIDENTS TO EXCERCISE THOSE HUMAN RIGHTS THAT CONTRIBUTE TO THE DIGNITY OF THE INDIVIDUAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY BOARD MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD SETS THE SALARY FOR THE ADMINISTRATOR THROUGH AN ANNUAL EVALUATION AND REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05540859
IRS990/TotalAssetsEOYAmt05952244
IRS990/TotalAssetsGrp/BOYAmt05540859
IRS990/TotalAssetsGrp/EOYAmt05952244
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt0138
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0256789
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03451170
IRS990/TotalFunctionalExpensesGrp/TotalAmt03707959
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0317702
IRS990/TotalLiabilitiesEOYAmt0294601
IRS990/TotalLiabilitiesGrp/BOYAmt0317702
IRS990/TotalLiabilitiesGrp/EOYAmt0294601
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05223157
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05657643
IRS990/TotalProgramServiceExpensesAmt03451170
IRS990/TotalProgramServiceRevenueAmt04045995
IRS990/TotalRevenueGrp/ExclusionAmt0177661
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03966709
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04144370
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05540859
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05952244
IRS990/TravelGrp/ManagementAndGeneralAmt05743
IRS990/TravelGrp/TotalAmt05743
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt05223157
IRS990/UnrestrictedNetAssetsGrp/EOYAmt05657643
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ELI RIPLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05079623275
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-02-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TUFF MEMORIAL HOME
ReturnHeader/Filer/BusinessNameControlTxt0TUFF
ReturnHeader/Filer/EIN0410836940
ReturnHeader/Filer/PhoneNum05079623275
ReturnHeader/Filer/USAddress/AddressLine1Txt0505 EAST 4TH ST
ReturnHeader/Filer/USAddress/CityNm0HILLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056138
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId01388D009F02C1283D190410046824FD329B94606
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId01388D009F02C1283D190410046824FD329B94606
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.76.173.14
ReturnHeader/FilingSecurityInformation/IPDt02019-02-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm011:05:47
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411735717
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DREALAN KVILHAUG HOEFKER & CO PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0909 FOURTH AVENUE SUITE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WORTHINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0561872326
ReturnHeader/PreparerPersonGrp/PhoneNum05073764151
ReturnHeader/PreparerPersonGrp/PreparationDt02019-02-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ELLEN K HOEFKER MBACPA
ReturnHeader/ReturnTs02019-02-13T11:05:47-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-10-01
ReturnHeader/TaxPeriodEndDt02018-09-30
ReturnHeader/TaxYr02017

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.33$0.34$5.99$5.24$5.04$0.21
2023Detailed filing. Detailed filing data is available for this year.$6.17$0.50$5.67$4.18$4.20$0.02
2022Detailed filing. Detailed filing data is available for this year.$5.93$0.36$5.56$4.11$4.38$0.27
2021Detailed filing. Detailed filing data is available for this year.$6.19$0.33$5.86$3.91$4.12$0.21
2020Detailed filing. Detailed filing data is available for this year.$6.36$0.31$6.06$4.15$3.90$0.24
2019Detailed filing. Detailed filing data is available for this year.$6.14$0.32$5.81$3.92$3.76$0.16
2018Detailed filing. Detailed filing data is available for this year.$5.95$0.29$5.66$4.14$3.71$0.44
2017Detailed filing. Detailed filing data is available for this year.$5.54$0.32$5.22$4.03$3.82$0.21
2016Detailed filing. Detailed filing data is available for this year.$5.48$0.47$5.01$3.93$3.68$0.25
2015Detailed filing. Detailed filing data is available for this year.$5.08$0.33$4.75$3.52$3.45$0.07
2014Detailed filing. Detailed filing data is available for this year.$5.14$0.45$4.69$3.60$3.41$0.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.87$0.37$4.50$3.37$3.46$0.09
2012Summary only. Only limited summary data is available for this year.$4.92$0.34$4.58$3.55$3.42$0.13
2011Summary only. Only limited summary data is available for this year.$4.79$0.34$4.45$3.62$3.52$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.67$0.32$4.35$3.49