Civic Intelligence

Le Sueur County Developmental Ser Inc

990 • Fiscal year 2014 • EIN 41-0909092

Jan 01, 2014 to Dec 31, 2014 • Filed on Apr 29, 2015

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

(507) 362-8560

Siviq Scores

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

Liabilities / Assets

51st percentile

0.12x

Higher debt load relative to assets than 51% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

34th percentile

0.05x

Higher debt load relative to revenue than 34% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

34th percentile

-1.7%

Higher net margin than 34% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

53rd percentile

$68,129

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

22nd percentile

-4.3%

Faster asset growth than 22% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

33rd percentile

-2.0%

Faster revenue growth than 33% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets51st percentile

Assets

Down

$539,020

Down $23,972 (-4.3%) from 2013

Net Assets

Down

$476,600

Down $21,350 (-4.3%) from 2013

Liabilities

Down

$62,420

Down $2,622 (-4.0%) from 2013

Revenue And Expenses
Liabilities / Revenue34th percentileNet Margin34th percentile

Revenue

Down

$1,277,011

Down $25,592 (-2.0%) from 2013

Expenses

Up

$1,298,361

Up $25,626 (+2.0%) from 2013

Net Income

Down

-$21,350

Down $51,218 (-171%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth22nd 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

2014

Assets$539,020
Liabilities$62,420
Net Assets$476,600
Open 2014 Filing

Operations Trend

Revenue Growth33rd percentile

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

2014

Revenue$1,277,011
Expenses$1,298,361
Net Income-$21,350
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Apr 29, 2015
Return Version
2014v5.0
Gross Receipts
$1,277,011
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$311,083$252,570▼ $58,513
Cash and Non-Interest-Bearing Accounts$158,304$211,348▲ $53,044
Accounts Receivable$79,920$65,631▼ $14,289
Inventories for Sale or Use$6,414$8,855▲ $2,441
Prepaid Expenses and Deferred Charges$7,271$616▼ $6,655
Total Assets$562,992$539,020▼ $23,972
Liabilities
Accounts Payable and Accrued Expenses$43,510$45,713▲ $2,203
Unsecured Notes Loans Payable$21,532$16,707▼ $4,825
Total Liabilities$65,042$62,420▼ $2,622
Net Assets / Fund Balance
Unrestricted Net Assets$497,950$476,600▼ $21,350
Total Net Assets Fund Balance$497,950$476,600▼ $21,350
Total Liabilities and Net Assets / Fund Balance$562,992$539,020▼ $23,972

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$169,065$289,952$459,017
Buildings$73,705$352,929$426,634
Leasehold Improvements$0$41,695$41,695
Land$9,800-$9,800
Compensation and Service Providers
Top Officer Pay53rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Doug ScharfeExecutive DirectorFT$68,129$68,129

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
$50,127
Program Service Revenue
$1,226,802
Investment Income
$82
Other Revenue
$0
All Other Contributions
$50,127
Change in Net Assets
$-21,350

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,277,011
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,277,011
Total Revenue per Form 990
$1,277,011
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$976,877
Other Expenses$321,484
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$639,068$80,119-$719,187
Payroll Taxes$87,515$19,391-$106,906
Current Officers, Directors, Trustees, and Key Employees-$68,129-$68,129
Pension Plan Contributions$57,662$10,260-$67,922
Depreciation Depletion$58,014--$58,014
All Other Expenses$37,639$11,595-$49,234
Other Expenses$14,735--$14,735
Other Employee Benefits-$14,733-$14,733
Fees for Services Other$13,880--$13,880
Travel$1,613--$1,613
Interest$1,236--$1,236
Conferences and Meetings$1,226--$1,226
Office Expenses$283--$283
Total Functional Expenses$1,094,134$204,227$0$1,298,361

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,298,361
Total Expenses per Audited Statements$1,298,361
Total Expenses per Form 990$1,298,361
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
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

Filer Name
Le Sueur County Developmental Ser Inc
EIN
41-0909092
Phone
5073628560
Address
519 W PAQUIN STREET PO BOX 47, WATERVILLE, MN 56096

Signing Officer

Name
Doug Scharfe
Title
Director
Phone
5073628560
Signed
2015-04-29
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
19
Volunteers
0

Preparer

Firm
Cliftonlarsonallen Llp
Address
101 NORTH SECOND ST SUITE 200, MANKATO, MN 56001-3567
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 2012 through 2014 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/GrossReceiptsRltdActivitiesAmt01905168
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01082
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03328
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03569
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt058531
IRS990ScheduleA/TotalSupportAmt067271
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990/ScheduleBRequiredInd01
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0352929
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0169065
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0289952
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt09800
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
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IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt041695
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
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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 2012 THROUGH 2014 TAX YEARS ARE OPEN FOR EXAMINATION BY THE IRS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990/ScheduleJRequiredInd00
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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
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/USAddress/ZIPCd056096
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IRS990/WebsiteAddressTxt0NA
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DOUG SCHARFE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05073628560
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-04-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LE SUEUR COUNTY DEVELOPMENTAL SER INC
ReturnHeader/Filer/BusinessNameControlTxt0LESU
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ReturnHeader/Filer/PhoneNum05073628560
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0101 NORTH SECOND ST SUITE 200

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$539,020
Liabilities
$62,420
Net assets
$476,600
Revenue
$1,277,011
Expenses
$1,298,361
Net income
-$21,350
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