Civic Intelligence

Le Sueur County Developmental Ser Inc

990 • Fiscal year 2019 • EIN 41-0909092

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 02, 2020

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

59th percentile

0.15x

Higher debt load relative to assets than 59% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

42nd percentile

0.06x

Higher debt load relative to revenue than 42% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

35th percentile

-1.3%

Higher net margin than 35% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

54th percentile

$71,462

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

32nd percentile

-1.7%

Faster asset growth than 32% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

42nd percentile

1.1%

Faster revenue growth than 42% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$414,001

Down $7,097 (-1.7%) from 2018

Net Assets

Down

$353,463

Down $14,075 (-3.8%) from 2018

Liabilities

Up

$60,538

Up $6,978 (+13%) from 2018

Revenue And Expenses
Liabilities / Revenue42nd percentileNet Margin35th percentile

Revenue

Up

$1,080,871

Up $11,377 (+1.1%) from 2018

Expenses

Down

$1,094,946

Down $48,925 (-4.3%) from 2018

Net Income

Up

-$14,075

Up $60,302 (+81%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth32nd 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

2019

Assets$414,001
Liabilities$60,538
Net Assets$353,463
Open 2019 Filing

Operations Trend

Revenue Growth42nd 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

2019

Revenue$1,080,871
Expenses$1,094,946
Net Income-$14,075
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 2, 2020
Return Version
2019v5.1
Gross Receipts
$1,080,871
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
Cash and Non-Interest-Bearing Accounts$156,880$201,321▲ $44,441
Land, Buildings, and Equipment, Net$190,780$142,560▼ $48,220
Accounts Receivable$66,784$60,831▼ $5,953
Prepaid Expenses and Deferred Charges-$6,189-
Inventories for Sale or Use$4,154$3,100▼ $1,054
Pledges and Grants Receivable$2,500$0▼ $2,500
Total Assets$421,098$414,001▼ $7,097
Liabilities
Accounts Payable and Accrued Expenses$46,080$54,144▲ $8,064
Unsecured Notes Loans Payable$7,480$6,394▼ $1,086
Total Liabilities$53,560$60,538▲ $6,978
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$367,538$353,463▼ $14,075
Total Net Assets Fund Balance$367,538$353,463▼ $14,075
Total Liabilities and Net Assets / Fund Balance$421,098$414,001▼ $7,097

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$60,602$521,114$581,716
Buildings$72,158$390,628$462,786
Leasehold Improvements$0$41,695$41,695
Land$9,800-$9,800
Compensation and Service Providers
Top Officer Pay54th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Doug ScharfeExecutive DirectorFT$71,462$71,462
Brent PhillipsonChairPT$500$500
Tina TonnDirector-$450$450
Gail PointDirector-$400$400
James HansenDirector-$350$350
Terese LibbyDirector-$200$200
Todd SchwartzSecretary-$50$50

Board Members and Trustees

NameTitle
Steve RohlfingVice Chair
Lance WetzelDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$56,541
Program Service Revenue
$1,023,988
Investment Income
$342
Other Revenue
$0
All Other Contributions
$56,541
Change in Net Assets
$-14,075

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,080,871
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,080,871
Total Revenue per Form 990
$1,080,871
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$844,443
Other Expenses$250,503
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$576,660$75,804-$652,464
Current Officers, Directors, Trustees, and Key Employees-$73,462-$73,462
Other Employee Benefits$46,655$15,452-$62,107
Depreciation Depletion$58,562--$58,562
Payroll Taxes$45,516$10,894-$56,410
Fees for Services Other$18,350--$18,350
Insurance$16,260--$16,260
All Other Expenses$8,046$4,389-$12,435
Other Expenses$8,841--$8,841
Office Expenses$2,342$2,342-$4,684
Conferences and Meetings$2,646--$2,646
Travel$1,677--$1,677
Interest$1,300--$1,300
Advertising$221--$221
Total Functional Expenses$912,603$182,343$0$1,094,946

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,094,946
Total Expenses per Audited Statements$1,094,946
Total Expenses per Form 990$1,094,946
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 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
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 11B

“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
5073807048
Address
177 CEDAR COVE LN, OWATONNA, MN 55060

Signing Officer

Name
Brent Phillipson
Title
Board Chair
Phone
5073807048
Signed
2020-11-02
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
28
Volunteers
5

Preparer

Firm
Cliftonlarsonallen Llp
Address
109 N MAIN STREET SUITE 200, AUSTIN, MN 55912
Preparer
Lindsay Tweeten
Phone
5074347000
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 432 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/ReportProgramRelatedInvstInd00
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt089
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0116414
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IRS990ScheduleA/TotalSupportAmt0280883
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt072158
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0390628
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0462786
IRS990ScheduleD/EquipmentGrp/BookValueAmt060602
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0521114
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0581716
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01094946
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt041695
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt041695
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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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0142560
IRS990ScheduleD/TotalExpensesPerForm990Amt01094946
IRS990ScheduleD/TotalRevenuePerForm990Amt01080871
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01080871
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01094946
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 11B
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
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0912603
IRS990/TotalFunctionalExpensesGrp/TotalAmt01094946
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt053560
IRS990/TotalLiabilitiesGrp/EOYAmt060538
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IRS990/TotalRevenueGrp/ExclusionAmt0342
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01023988
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01080871
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TravelGrp/ProgramServicesAmt01677
IRS990/TravelGrp/TotalAmt01677
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IRS990/UnrelatedBusIncmOverLimitInd00
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IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt06394
IRS990/UponRequestInd0X
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IRS990/USAddress/ZIPCd055060
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BRENT PHILLIPSON

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$414,001
Liabilities
$60,538
Net assets
$353,463
Revenue
$1,080,871
Expenses
$1,094,946
Net income
-$14,075
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