Civic Intelligence

Le Sueur County Developmental Ser Inc

990 • Fiscal year 2015 • EIN 41-0909092

Jan 01, 2015 to Dec 31, 2015 • Filed on Oct 04, 2016

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

60th percentile

0.19x

Higher debt load relative to assets than 60% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

48th percentile

0.10x

Higher debt load relative to revenue than 48% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

63rd percentile

7.7%

Higher net margin than 63% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

53rd percentile

$68,864

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

87th percentile

34%

Faster asset growth than 87% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

63rd percentile

9.1%

Faster revenue growth than 63% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$720,958

Up $181,938 (+34%) from 2014

Net Assets

Up

$584,091

Up $107,491 (+23%) from 2014

Liabilities

Up

$136,867

Up $74,447 (+119%) from 2014

Revenue

Up

$1,392,883

Up $115,872 (+9.1%) from 2014

Expenses

Down

$1,285,392

Down $12,969 (-1.0%) from 2014

Net Income

Up

$107,491

Up $128,841 (+603%) from 2014

Historical Trend

Balance Sheet Trend

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

2015

Assets$720,958
Liabilities$136,867
Net Assets$584,091

Operations Trend

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

2015

Revenue$1,392,883
Expenses$1,285,392
Net Income$107,491
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Oct 4, 2016
Return Version
2015v2.1
Gross Receipts
$1,392,883
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$252,570$326,468▲ $73,898
Cash and Non-Interest-Bearing Accounts$211,348$243,005▲ $31,657
Accounts Receivable$65,631$91,551▲ $25,920
Pledges and Grants Receivable-$48,170-
Prepaid Expenses and Deferred Charges$616$6,027▲ $5,411
Inventories for Sale or Use$8,855$5,737▼ $3,118
Total Assets$539,020$720,958▲ $181,938
Liabilities
Accounts Payable and Accrued Expenses$45,713$110,654▲ $64,941
Unsecured Notes Loans Payable$16,707$26,213▲ $9,506
Total Liabilities$62,420$136,867▲ $74,447
Net Assets / Fund Balance
Unrestricted Net Assets$476,600$584,091▲ $107,491
Total Net Assets Fund Balance$476,600$584,091▲ $107,491
Total Liabilities and Net Assets / Fund Balance$539,020$720,958▲ $181,938

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$250,466$325,025$575,491
Buildings$66,202$360,432$426,634
Leasehold Improvements$0$41,695$41,695
Land$9,800-$9,800
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Doug ScharfeExecutive DirectorFT$68,864$68,864

Board Members and Trustees

NameTitle
Brent PhillipsonChairman
Lucille HelfterVice Chair
James HansenDirector
Julie MeisterDirector
Lance WetzelDirector
Steve RohlfingDirector
Todd SchwartzDirector
Mary StoffelSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$116,414
Program Service Revenue
$1,275,378
Investment Income
$1,091
Other Revenue
$0
All Other Contributions
$20,933
Change in Net Assets
$107,491

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,392,883
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,392,883
Total Revenue per Form 990
$1,392,883
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$960,731
Other Expenses$324,661
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$640,316$95,985-$736,301
Payroll Taxes$71,093$16,344-$87,437
Current Officers, Directors, Trustees, and Key Employees-$68,864-$68,864
Depreciation Depletion$68,130--$68,130
Other Employee Benefits$58,065$10,064-$68,129
All Other Expenses$34,175$1,174-$35,349
Insurance$18,161--$18,161
Fees for Services Other$14,664--$14,664
Other Expenses$5,847$5,845-$11,692
Office Expenses$4,086$4,086-$8,172
Conferences and Meetings$2,300--$2,300
Travel$1,895--$1,895
Interest$1,061--$1,061
Advertising$89--$89
Total Functional Expenses$1,083,030$202,362$0$1,285,392

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,285,392
Total Expenses per Audited Statements$1,285,392
Total Expenses per Form 990$1,285,392
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
2016-10-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Doug Scharfe
Formed
1969
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
8
Employees
43
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.

Raw XML AppendixShowing 400 of 428 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/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01275378
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0116414
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt050127
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0425
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01082
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03328
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0171376
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt089
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt082
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0122
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0404
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02111
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02808
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01001711
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98390
IRS990ScheduleA/PublicSupportPY170Pct00.87010
IRS990ScheduleA/PublicSupportTotal170Amt0171376
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0116414
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt050127
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0425
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01082
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03328
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0171376
IRS990ScheduleA/TotalSupportAmt0174184
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt066202
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0360432
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0426634
IRS990ScheduleD/EquipmentGrp/BookValueAmt0250466
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0325025
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0575491
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01285392
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt09800
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt09800
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt041695
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt041695
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01392883
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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0326468
IRS990ScheduleD/TotalExpensesPerForm990Amt01285392
IRS990ScheduleD/TotalRevenuePerForm990Amt01392883
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01392883
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01285392
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/TotalAssetsBOYAmt0539020
IRS990/TotalAssetsEOYAmt0720958
IRS990/TotalAssetsGrp/BOYAmt0539020
IRS990/TotalAssetsGrp/EOYAmt0720958
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0116414
IRS990/TotalEmployeeCnt043
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0202362
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01083030
IRS990/TotalFunctionalExpensesGrp/TotalAmt01285392
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt062420
IRS990/TotalLiabilitiesEOYAmt0136867
IRS990/TotalLiabilitiesGrp/BOYAmt062420
IRS990/TotalLiabilitiesGrp/EOYAmt0136867
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0476600
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0584091
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01083030
IRS990/TotalProgramServiceRevenueAmt01275378
IRS990/TotalReportableCompFromOrgAmt068864
IRS990/TotalRevenueGrp/ExclusionAmt01091
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01275378
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01392883
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0539020
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0720958
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01895
IRS990/TravelGrp/TotalAmt01895
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0476600
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0584091
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt016707
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt026213
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0519 W PAQUIN STREET PO BOX 47
IRS990/USAddress/CityNm0WATERVILLE
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056096
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0NA
IRS990/WhistleblowerPolicyInd00

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