Civic Intelligence

Le Sueur County Developmental Ser Inc

990 • Fiscal year 2013 • EIN 41-0909092

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 08, 2014

Organization ProfileNA
519 W Paquin Street PO Box 47Owatonna, MN 56096

(507) 362-8560

Siviq Scores

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

Liabilities / Assets

50th percentile

0.12x

Higher debt load relative to assets than 50% of similar nonprofits.

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

Liabilities / Revenue

36th percentile

0.05x

Higher debt load relative to revenue than 36% of similar nonprofits.

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

Net Margin

49th percentile

2.3%

Higher net margin than 49% of similar nonprofits.

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

Top Officer Pay

58th percentile

$67,126

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

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

Asset Growth

66th percentile

7.7%

Faster asset growth than 66% 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

Balance Sheet
Liabilities / Assets50th percentile

Assets

Up

$562,992

Up $40,177 (+7.7%) from 2012

Net Assets

Up

$497,950

Up $29,868 (+6.4%) from 2012

Liabilities

Up

$65,042

Up $10,309 (+19%) from 2012

Revenue And Expenses
Liabilities / Revenue36th percentileNet Margin49th percentile

Revenue

$1,302,603

No earlier filing loaded for comparison.

Expenses

Up

$1,272,735

Up $78,114 (+6.5%) from 2012

Net Income

$29,868

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth66th percentile

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

$800K$600K$400K$200K$0Assets 2010: $572,546Liabilities 2010: $30,575Net Assets 2010: $541,9712010Assets 2011: $558,534Liabilities 2011: $35,176Net Assets 2011: $523,3582011Assets 2012: $522,815Liabilities 2012: $54,733Net Assets 2012: $468,0822012Assets 2013: $562,992Liabilities 2013: $65,042Net Assets 2013: $497,9502013Assets 2014: $539,020Liabilities 2014: $62,420Net Assets 2014: $476,6002014Assets 2015: $720,958Liabilities 2015: $136,867Net Assets 2015: $584,0912015Assets 2016: $626,065Liabilities 2016: $99,086Net Assets 2016: $526,9792016Assets 2017: $527,032Liabilities 2017: $85,117Net Assets 2017: $441,9152017Assets 2018: $421,098Liabilities 2018: $53,560Net Assets 2018: $367,5382018Assets 2019: $414,001Liabilities 2019: $60,538Net Assets 2019: $353,4632019Assets 2020: $265,945Liabilities 2020: $160,391Net Assets 2020: $105,5542020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2013

Assets$562,992
Liabilities$65,042
Net Assets$497,950
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $989,2522010Expenses 2011: $1,037,7882011Expenses 2012: $1,194,6212012Revenue 2013: $1,302,603Expenses 2013: $1,272,735Net Income 2013: $29,8682013Revenue 2014: $1,277,011Expenses 2014: $1,298,361Net Income 2014: -$21,3502014Revenue 2015: $1,392,883Expenses 2015: $1,285,392Net Income 2015: $107,4912015Revenue 2016: $1,293,220Expenses 2016: $1,350,332Net Income 2016: -$57,1122016Revenue 2017: $1,212,669Expenses 2017: $1,297,733Net Income 2017: -$85,0642017Revenue 2018: $1,069,494Expenses 2018: $1,143,871Net Income 2018: -$74,3772018Revenue 2019: $1,080,871Expenses 2019: $1,094,946Net Income 2019: -$14,0752019Revenue 2020: $470,535Expenses 2020: $718,444Net Income 2020: -$247,9092020Revenue 2021: $120,714Expenses 2021: $226,268Net Income 2021: -$105,5542021

Highlighted filing

2013

Revenue$1,302,603
Expenses$1,272,735
Net Income$29,868
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 8, 2014
Return Version
2013v3.0
Gross Receipts
$1,302,603
Mission and Program Overview

Mission

Provide day training to adults with developmental disabilities and serious enduring mental illness.

To provide day training services to adults with developmental disabilities and to those adults with serious and persistant mental illness.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$211,953$311,083▲ $99,130
Cash and Non-Interest-Bearing Accounts$240,365$158,304▼ $82,061
Accounts Receivable$61,471$79,920▲ $18,449
Prepaid Expenses and Deferred Charges$4,106$7,271▲ $3,165
Inventories for Sale or Use$4,920$6,414▲ $1,494
Total Assets$522,815$562,992▲ $40,177
Liabilities
Accounts Payable and Accrued Expenses$54,733$43,510▼ $11,223
Unsecured Notes Loans Payable-$21,532-
Total Liabilities$54,733$65,042▲ $10,309
Net Assets / Fund Balance
Unrestricted Net Assets$468,082$497,950▲ $29,868
Total Net Assets Fund Balance$468,082$497,950▲ $29,868
Total Liabilities and Net Assets / Fund Balance$522,815$562,992▲ $40,177

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$218,327$250,680$469,007
Buildings$82,956$343,678$426,634
Leasehold Improvements$0$41,695$41,695
Land$9,800-$9,800
Compensation and Service Providers
Top Officer Pay58th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Doug ScharfeExecutive DirectorFT$67,126$67,126

Board Members and Trustees

NameTitle
Lucille HelfterChairman
Brent PhillipsonVice Chairman
Ben KniefelDirector
Ellen CaufmanDirector
Lance WetzelDirector
Steve RohlfingDirector
Mary StoffelSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$425
Program Service Revenue
$1,302,056
Investment Income
$122
Other Revenue
$0
All Other Contributions
$425
Change in Net Assets
$29,868

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,302,603
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,302,603
Total Revenue per Form 990
$1,302,603
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$969,204
Other Expenses$303,531
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$633,825$87,178-$721,003
Payroll Taxes$73,524$19,619-$93,143
Pension Plan Contributions$64,529$9,332-$73,861
Current Officers, Directors, Trustees, and Key Employees-$67,126-$67,126
All Other Expenses$35,441$11,049-$46,490
Depreciation Depletion$39,683--$39,683
Other Expenses$15,246--$15,246
Fees for Services Other$15,213--$15,213
Other Employee Benefits-$14,071-$14,071
Payment Travel Entrtnmnt Publicly Ofcl$2,595--$2,595
Travel$2,300--$2,300
Interest$356--$356
Office Expenses$73--$73
Total Functional Expenses$1,064,360$208,375$0$1,272,735

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,272,735
Total Expenses per Audited Statements$1,272,735
Total Expenses per Form 990$1,272,735
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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 form 990 is reviewed by the executive director and bookkeeper and is then presented to the board for approval.”

Form 990, Part VI, Section B, Line 12

“Anyone that violates the policy suffers disciplinary action described under the personnel guidelines.”

Form 990, Part VI, Section B, Line 15A

“The board reviews and determines the compensation of the executive director.”

Form 990, Part VI, Section C, Line 19

“Governing documents, fnancial statements and the conflict of interest policy are available upon request.”

Filing and Contact Details

Filer

EIN
41-0909092
Phone
5073628560

Signing Officer

Name
Doug Scharfe
Title
Director
Phone
5073628560
Signed
2014-08-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Doug Scharfe
Formed
1969
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
7
Employees
95
Volunteers
20

Preparer

Preparer
Bradley Boettcher
Phone
5073868800
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“This process regarding selection of an independent accountant and oversight of the audit has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“Le sueur county developmental services, inc. Is exempt from income taxes under section 501(c)(3) of the internal revenue code. Therefore, no provision for income taxes has been reflected in these financial statements. In addition, the organization has been determined by the internal revenue service not to be a "private foundation" within the meaning of section 509(a) of the internal revenue code. The organization's 2011 through 2013 tax years are open for examination by the irs.”

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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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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt06021
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt011674
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt020332
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02909577
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.34340
IRS990ScheduleA/PublicSupportPY170Pct00.41620
IRS990ScheduleA/PublicSupportTotal170Amt010634
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0425
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01082
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03328
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03569
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02230
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt010634
IRS990ScheduleA/TotalSupportAmt030966
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt082956
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0343678
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0426634
IRS990ScheduleD/EquipmentGrp/BookValueAmt0218327
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0250680
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0469007
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01272735
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt09800
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt09800
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt041695
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt041695
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01302603
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LE SUEUR COUNTY DEVELOPMENTAL SERVICES, INC. IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THESE FINANCIAL STATEMENTS. IN ADDITION, THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION'S 2011 THROUGH 2013 TAX YEARS ARE OPEN FOR EXAMINATION BY THE IRS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0311083
IRS990ScheduleD/TotalExpensesPerForm990Amt01272735
IRS990ScheduleD/TotalRevenuePerForm990Amt01302603
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01302603
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01272735
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND BOOKKEEPER AND IS THEN PRESENTED TO THE BOARD FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANYONE THAT VIOLATES THE POLICY SUFFERS DISCIPLINARY ACTION DESCRIBED UNDER THE PERSONNEL GUIDELINES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS AND DETERMINES THE COMPENSATION OF THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, FNANCIAL STATEMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THIS PROCESS REGARDING SELECTION OF AN INDEPENDENT ACCOUNTANT AND OVERSIGHT OF THE AUDIT HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0522815
IRS990/TotalAssetsEOYAmt0562992
IRS990/TotalAssetsGrp/BOYAmt0522815
IRS990/TotalAssetsGrp/EOYAmt0562992
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0425
IRS990/TotalEmployeeCnt095
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0208375
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01064360
IRS990/TotalFunctionalExpensesGrp/TotalAmt01272735
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt054733
IRS990/TotalLiabilitiesEOYAmt065042
IRS990/TotalLiabilitiesGrp/BOYAmt054733
IRS990/TotalLiabilitiesGrp/EOYAmt065042
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0468082
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0497950
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01064360
IRS990/TotalProgramServiceRevenueAmt01302056
IRS990/TotalReportableCompFromOrgAmt067126
IRS990/TotalRevenueGrp/ExclusionAmt0122
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01302056
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01302603
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0522815
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0562992
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt02300
IRS990/TravelGrp/TotalAmt02300
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0468082
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0497950
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt021532
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10519 W PAQUIN STREET PO BOX 47
IRS990/USAddress/City0WATERVILLE
IRS990/USAddress/State0MN
IRS990/USAddress/ZIPCode056096
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0NA
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DOUG SCHARFE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05073628560
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-08
ReturnHeader/Filer/BusinessName/BusinessNameLine10LE SUEUR COUNTY DEVELOPMENTAL SER INC
ReturnHeader/Filer/BusinessNameControlTxt0LESU
ReturnHeader/Filer/EIN0410909092
ReturnHeader/Filer/PhoneNum05073628560
ReturnHeader/Filer/USAddress/AddressLine10519 W PAQUIN STREET PO BOX 47
ReturnHeader/Filer/USAddress/City0WATERVILLE
ReturnHeader/Filer/USAddress/State0MN
ReturnHeader/Filer/USAddress/ZIPCode056096
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10101 NORTH SECOND ST SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0MANKATO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode056001
ReturnHeader/PreparerPersonGrp/PhoneNum05073868800
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRADLEY BOETTCHER
ReturnHeader/ReturnTs02014-08-12T09:28:58-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01

Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$562,992
Liabilities
$65,042
Net assets
$497,950
Revenue
$1,302,603
Expenses
$1,272,735
Net income
$29,868
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.12$0.23$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.27$0.16$0.11$0.47$0.72$0.25
2019Detailed filing. Detailed filing data is available for this year.$0.41$0.06$0.35$1.08$1.09$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.42$0.05$0.37$1.07$1.14$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.53$0.09$0.44$1.21$1.30$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.63$0.10$0.53$1.29$1.35$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.72$0.14$0.58$1.39$1.29$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.54$0.06$0.48$1.28$1.30$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.56$0.07$0.50$1.30$1.27$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.05$0.47$1.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.04$0.52$1.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.03$0.54$0.99