Civic Intelligence

Grant County Dac Inc

EIN 41-0904958 • 501(c)3 • Hoffman, MN

Profile

The organization provides day training and habilitation services for adults with intellectual & developmental disabilities in a person centered planning manner to enhance their life experience.

106 7th Street NHoffman, MN 56339
Siviq Scores

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

Liabilities / Assets

66th percentile

0.09x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

66th percentile

0.08x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

30th percentile

-5.4%

Higher net margin than 30% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

30th percentile

-3.5%

Faster asset growth than 30% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

27th percentile

-7.5%

Faster revenue growth than 27% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$636,670

Down $23,383 (-3.5%) from 2017

Liabilities

Up

$59,987

Up $19,385 (+48%) from 2017

Net Assets

Down

$576,683

Down $42,768 (-6.9%) from 2017

Revenue

Down

$793,388

Down $63,961 (-7.5%) from 2017

Expenses

Down

$835,906

Down $22,565 (-2.6%) from 2017

Net Income

Down

-$42,518

Down $41,396 (-3689%) from 2017

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $675,895Liabilities 2011: $59,186Net Assets 2011: $616,7092011Assets 2012: $689,958Liabilities 2012: $48,431Net Assets 2012: $641,5272012Assets 2013: $686,921Liabilities 2013: $47,278Net Assets 2013: $639,6432013Assets 2014: $648,967Liabilities 2014: $55,647Net Assets 2014: $593,3202014Assets 2015: $662,185Liabilities 2015: $44,908Net Assets 2015: $617,2772015Assets 2016: $672,544Liabilities 2016: $51,971Net Assets 2016: $620,5732016Assets 2017: $660,053Liabilities 2017: $40,602Net Assets 2017: $619,4512017Assets 2018: $636,670Liabilities 2018: $59,987Net Assets 2018: $576,6832018

Highlighted filing

2018

Assets$636,670
Liabilities$59,987
Net Assets$576,683

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $941,638Expenses 2011: $885,909Net Income 2011: $55,7292011Expenses 2012: $892,6192012Revenue 2013: $885,688Expenses 2013: $887,572Net Income 2013: -$1,8842013Revenue 2014: $860,817Expenses 2014: $907,140Net Income 2014: -$46,3232014Revenue 2015: $859,119Expenses 2015: $835,162Net Income 2015: $23,9572015Revenue 2016: $855,874Expenses 2016: $852,578Net Income 2016: $3,2962016Revenue 2017: $857,349Expenses 2017: $858,471Net Income 2017: -$1,1222017Revenue 2018: $793,388Expenses 2018: $835,906Net Income 2018: -$42,5182018

Highlighted filing

2018

Revenue$793,388
Expenses$835,906
Net Income-$42,518

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 9, 2019
Return Version
2018v3.1
Gross Receipts
$793,388
Mission and Program Overview

Mission

The organization provides training and habilitation services for persons with developmental disabilities. Services are geared towards employment in the community based upon their individual needs.

The organization provides day training and habilitation services for adults with intellectual & developmental disabilities in a person centered planning manner to enhance their life experience.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$513,429$531,214▲ $17,785
Cash and Non-Interest-Bearing Accounts$78,368$59,928▼ $18,440
Accounts Receivable$44,606$23,191▼ $21,415
Prepaid Expenses and Deferred Charges$10,789$10,133▼ $656
Total Assets$660,053$636,670▼ $23,383
Other Assets Total$12,861$12,204▼ $657
Liabilities
Accounts Payable and Accrued Expenses$34,681$34,197▼ $484
Other Liabilities$5,921$25,790▲ $19,869
Total Liabilities$40,602$59,987▲ $19,385
Net Assets / Fund Balance
Unrestricted Net Assets$614,055$576,683▼ $37,372
Temporarily Rstr Net Assets$5,396--
Total Net Assets Fund Balance$619,451$576,683▼ $42,768
Total Liabilities and Net Assets / Fund Balance$660,053$636,670▼ $23,383

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$469,976$389,471$859,447
Equipment$47,417$138,716$186,133
Other Land Buildings$7,321$5,335$12,656
Land$6,500-$6,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Todd NelsonExecutive DiFT$77,832$2,890$80,722

Board Members and Trustees

NameTitle
Jennes SwensonPresident
Gary AmundsonDirector
Kathy HuemoellerDirector
Keith SwansonCounty Commi
Wanda SaurerTreasurer
Bob JohnsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$597,314
Program Service Revenue
$195,824
Investment Income
$250
Other Revenue
$0
All Other Contributions
$120
Change in Net Assets
$-42,518

Audited Revenue Reconciliation

Revenue per Audited Statements
$793,388
Total Revenue per Audited Statements
$793,388
Total Revenue per Form 990
$793,388
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$583,091
Other Expenses$252,815
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$414,180$73,910-$488,090
Comp Disqual Persons$40,361$40,361-$80,722
Travel$62,903$635-$63,538
Occupancy$59,890$2,627-$62,517
Depreciation Depletion$37,387$3,865-$41,252
Office Expenses$17,802$1,059-$18,861
Insurance$9,815$6,068-$15,883
Other Employee Benefits$11,216$3,063-$14,279
Fees for Services Accounting-$14,028-$14,028
All Other Expenses$1,719$5,360-$7,079
Other Expenses$2,786$3,413-$2,786
Interest$316$14-$330
Advertising$212--$212
Total Functional Expenses$681,503$154,403$0$835,906

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$835,906
Total Expenses per Audited Statements$835,906
Total Expenses per Form 990$835,906
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
Mortgages$25,790
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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, Page 6, Part VI, Line 11B

Return is presented to the board for approval before filing.

Form 990, Page 6, Part VI, Line 12C

The staff annually reviews their copy of the conflict of interest policy a nd has the opportunity to bring forth anything that they believe is a conflict of interest. To date, no such conflicts have been brought forward. If any conflicts did arise, the dac's board would consult legal advice.

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

The dac uses a salary survey prepared by mndaca and the mn hab coalition to base wages in all areas of staff compensation. The surveys are done every two years and the dac compares based on years of experience, job description, and any other relevant factors the wages paid to employees.

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

The dac uses a salary survey prepared by mndaca and the mn hab coalition to base wages in all areas of staff compensation. The surveys are done every two years and the dac compares based on years of experience, job description, and any other relevant factors the wages paid to employees.

Form 990, Page 6, Part VI, Line 19

It is the dac's policy that governing documents, any and all policies are available along with financial statements to anyone with a reasonable request for such records.

Filing and Contact Details

Filer

Filer Name
Grant County Dac Inc
EIN
41-0904958
Phone
3209862923
Address
106 7TH STREET N, HOFFMAN, MN 56339

Signing Officer

Name
Todd Nelson
Title
Executive Director
Phone
3209862923
Signed
2019-07-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd Nelson
Formed
1966
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
6
Employees
64

Preparer

Firm
Carlsonsv Llp
Address
2450 COLLEGE WAY, FERGUS FALLS, MN 56537
Preparer
Matt Guyer CPA
Phone
2187393267
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from federal income tax under section 501(c)(3) of the internal revenue code and similar state provisions, though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the code. The organization has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. The organization has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SIMILAR STATE PROVISIONS, THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. THE ORGANIZATION HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RETURN IS PRESENTED TO THE BOARD FOR APPROVAL BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE STAFF ANNUALLY REVIEWS THEIR COPY OF THE CONFLICT OF INTEREST POLICY A ND HAS THE OPPORTUNITY TO BRING FORTH ANYTHING THAT THEY BELIEVE IS A CONFLICT OF INTEREST. TO DATE, NO SUCH CONFLICTS HAVE BEEN BROUGHT FORWARD. IF ANY CONFLICTS DID ARISE, THE DAC'S BOARD WOULD CONSULT LEGAL ADVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DAC USES A SALARY SURVEY PREPARED BY MNDACA AND THE MN HAB COALITION TO BASE WAGES IN ALL AREAS OF STAFF COMPENSATION. THE SURVEYS ARE DONE EVERY TWO YEARS AND THE DAC COMPARES BASED ON YEARS OF EXPERIENCE, JOB DESCRIPTION, AND ANY OTHER RELEVANT FACTORS THE WAGES PAID TO EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DAC USES A SALARY SURVEY PREPARED BY MNDACA AND THE MN HAB COALITION TO BASE WAGES IN ALL AREAS OF STAFF COMPENSATION. THE SURVEYS ARE DONE EVERY TWO YEARS AND THE DAC COMPARES BASED ON YEARS OF EXPERIENCE, JOB DESCRIPTION, AND ANY OTHER RELEVANT FACTORS THE WAGES PAID TO EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IT IS THE DAC'S POLICY THAT GOVERNING DOCUMENTS, ANY AND ALL POLICIES ARE AVAILABLE ALONG WITH FINANCIAL STATEMENTS TO ANYONE WITH A REASONABLE REQUEST FOR SUCH RECORDS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BusinessOfficerGrp/PhoneNum03209862923
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ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GRANT COUNTY DAC INC
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02450 COLLEGE WAY

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