Civic Intelligence

Le Sueur County Developmental Ser Inc

990 • Fiscal year 2020 • EIN 41-0909092

Jan 01, 2020 to Dec 31, 2020 • Filed on Sep 20, 2021

Organization ProfileN/A
177 Cedar Cove LnOwatonna, MN 55060

(507) 380-7048

Siviq Scores

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

Liabilities / Assets

87th percentile

0.60x

Higher debt load relative to assets than 87% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

79th percentile

0.34x

Higher debt load relative to revenue than 79% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

8th percentile

-53%

Higher net margin than 8% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

84th percentile

$89,865

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 19.1% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

3rd percentile

-36%

Faster asset growth than 3% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

8th percentile

-56%

Faster revenue growth than 8% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$265,945

Down $148,056 (-36%) from 2019

Net Assets

Down

$105,554

Down $247,909 (-70%) from 2019

Liabilities

Up

$160,391

Up $99,853 (+165%) from 2019

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin8th percentile

Revenue

Down

$470,535

Down $610,336 (-56%) from 2019

Expenses

Down

$718,444

Down $376,502 (-34%) from 2019

Net Income

Down

-$247,909

Down $233,834 (-1661%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth3rd 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

2020

Assets$265,945
Liabilities$160,391
Net Assets$105,554
Open 2020 Filing

Operations Trend

Revenue Growth8th 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

2020

Revenue$470,535
Expenses$718,444
Net Income-$247,909
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Sep 20, 2021
Return Version
2020v4.1
Gross Receipts
$595,568
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$201,321$265,945▲ $64,624
Land, Buildings, and Equipment, Net$142,560$0▼ $142,560
Accounts Receivable$60,831$0▼ $60,831
Prepaid Expenses and Deferred Charges$6,189$0▼ $6,189
Inventories for Sale or Use$3,100$0▼ $3,100
Total Assets$414,001$265,945▼ $148,056
Liabilities
Unsecured Notes Loans Payable$6,394$159,300▲ $152,906
Accounts Payable and Accrued Expenses$54,144$1,091▼ $53,053
Total Liabilities$60,538$160,391▲ $99,853
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$353,463$105,554▼ $247,909
Total Net Assets Fund Balance$353,463$105,554▼ $247,909
Total Liabilities and Net Assets / Fund Balance$414,001$265,945▼ $148,056
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Doug ScharfeExecutive DirectorFT$89,865$89,865
Brent PhillipsonChairPT$2,884$2,884
Todd SchwartzSecretary-$350$350
James HansenDirector-$332$332
Tina TonnDirector-$250$250
Gail PointDirector-$200$200
Terese LibbyDirector-$150$150

Board Members and Trustees

NameTitle
Steve RohlfingVice Chair
Lance WetzelDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$10,366
Program Service Revenue
$240,700
Investment Income
$217,143
Other Revenue
$2,326
All Other Contributions
$10,366
Change in Net Assets
$-247,909
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$579,257
Other Expenses$139,187
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$389,114$1,794-$390,908
Current Officers, Directors, Trustees, and Key Employees-$94,031-$94,031
Payroll Taxes$39,578$9,316-$48,894
Other Employee Benefits$33,650$11,774-$45,424
Fees for Services Other$28,604--$28,604
Depreciation Depletion$20,629--$20,629
All Other Expenses$15,545$490-$16,035
Insurance$13,288--$13,288
Other Expenses$4,874$4,873-$9,747
Office Expenses$787$786-$1,573
Advertising-$1,391-$1,391
Interest$393--$393
Travel$317--$317
Conferences and Meetings$110--$110
Total Functional Expenses$593,989$124,455$0$718,444
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
No
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 A, Line 8B

“The organization has no committees with authority to act on behalf of the board.”

Form 990, Part VI, Section B, Line 11B

“The form 990 is reviewed by the board chair and bookkeeper and is then presented to the board chair for approval.”

Form 990, Part VI, Section B, Line 12

“The conflict of interest policy covered all employees and board members of the organization. Potential conflicts were reviewed at all levels and no conflicts are determined to exists. Conflicts of interest are reviewed annually for executive and mid-management employees, as well as for board members. If an individual had a conflict of interest, then board members were not allowed to participate in voting. The organization documented any proceedings resulting from conflicts of interest in employee records and board meeting minutes. As of november 2020, the only remaining board member was brent phillipson.”

Form 990, Part VI, Section C, Line 19

“Governing documents, financial 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
5073807048
Address
177 CEDAR COVE LN, OWATONNA, MN 55060

Signing Officer

Name
Brent Phillipson
Title
Board Chair
Phone
5073807048
Signed
2021-09-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brent Phillipson
Formed
1969
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
8
Employees
47
Volunteers
2

Preparer

Firm
Cliftonlarsonallen Llp
Address
2689 COMMERCE DRIVE NW SUITE 201, ROCHESTER, MN 55901
Preparer
Katherine Lutzke CPA
Phone
5072802300
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

“The organization ceased activities as of november 2020. The dissolution process has started for the organization and will be compeleted by november 2021.”

FORM 990, PART XII, LINE 2C:

“The organization did not go through an audit for calendar year 2020, a compilation was completed instead.”

Raw XML AppendixShowing 400 of 421 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/PYTotalExpensesAmt01094946
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01080871
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-247909
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0240700
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt010366
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt056541
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt020081
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt068478
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt018384
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0173850
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0126
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0342
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0316
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0123
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0115
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01022
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99420
IRS990ScheduleA/PublicSupportPY170Pct00.99650
IRS990ScheduleA/PublicSupportTotal170Amt0173850
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt010366
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt056541
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt020081
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt068478
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt018384
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0173850
IRS990ScheduleA/TotalSupportAmt0174872
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
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CEASED ACTIVITIES AS OF NOVEMBER 2020. THE DISSOLUTION PROCESS HAS STARTED FOR THE ORGANIZATION AND WILL BE COMPELETED BY NOVEMBER 2021.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS REVIEWED BY THE BOARD CHAIR AND BOOKKEEPER AND IS THEN PRESENTED TO THE BOARD CHAIR FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CONFLICT OF INTEREST POLICY COVERED ALL EMPLOYEES AND BOARD MEMBERS OF THE ORGANIZATION. POTENTIAL CONFLICTS WERE REVIEWED AT ALL LEVELS AND NO CONFLICTS ARE DETERMINED TO EXISTS. CONFLICTS OF INTEREST ARE REVIEWED ANNUALLY FOR EXECUTIVE AND MID-MANAGEMENT EMPLOYEES, AS WELL AS FOR BOARD MEMBERS. IF AN INDIVIDUAL HAD A CONFLICT OF INTEREST, THEN BOARD MEMBERS WERE NOT ALLOWED TO PARTICIPATE IN VOTING. THE ORGANIZATION DOCUMENTED ANY PROCEEDINGS RESULTING FROM CONFLICTS OF INTEREST IN EMPLOYEE RECORDS AND BOARD MEETING MINUTES. AS OF NOVEMBER 2020, THE ONLY REMAINING BOARD MEMBER WAS BRENT PHILLIPSON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION DID NOT GO THROUGH AN AUDIT FOR CALENDAR YEAR 2020, A COMPILATION WAS COMPLETED INSTEAD.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0414001
IRS990/TotalAssetsEOYAmt0265945
IRS990/TotalAssetsGrp/BOYAmt0414001
IRS990/TotalAssetsGrp/EOYAmt0265945
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt010366
IRS990/TotalEmployeeCnt047
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0124455
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0593989
IRS990/TotalFunctionalExpensesGrp/TotalAmt0718444
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt060538
IRS990/TotalLiabilitiesEOYAmt0160391
IRS990/TotalLiabilitiesGrp/BOYAmt060538
IRS990/TotalLiabilitiesGrp/EOYAmt0160391
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0353463
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0105554
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0593989
IRS990/TotalProgramServiceRevenueAmt0240700
IRS990/TotalReportableCompFromOrgAmt094031
IRS990/TotalRevenueGrp/ExclusionAmt0219469
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0240700
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0470535
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0414001
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0265945
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0317
IRS990/TravelGrp/TotalAmt0317
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt06394
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0159300
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0177 CEDAR COVE LN
IRS990/USAddress/CityNm0OWATONNA
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055060
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BRENT PHILLIPSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum05073807048
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-09-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LE SUEUR COUNTY DEVELOPMENTAL SER INC
ReturnHeader/Filer/BusinessNameControlTxt0LESU
ReturnHeader/Filer/EIN0410909092

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$265,945
Liabilities
$160,391
Net assets
$105,554
Revenue
$470,535
Expenses
$718,444
Net income
-$247,909
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