Civic Intelligence

Swift County Developmental Achievement Center Inc.

990 • Fiscal year 2015 • EIN 41-0909889

Jan 01, 2015 to Dec 31, 2015 • Filed on May 09, 2017

2105 Minnesota AveBenson, MN 56215

(320) 843-4201

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Higher debt load relative to assets than 19% of similar nonprofits.

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

Liabilities / Revenue

17th percentile

0.00x

Higher debt load relative to revenue than 17% of similar nonprofits.

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

Net Margin

72nd percentile

13%

Higher net margin than 72% of similar nonprofits.

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

Top Officer Pay

36th percentile

$10,400

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

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

Asset Growth

71st percentile

9.1%

Faster asset growth than 71% of similar nonprofits.

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

Revenue Growth

61st percentile

8.2%

Faster revenue growth than 61% of similar nonprofits.

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

Assets

Up

$1,155,675

Up $96,643 (+9.1%) from 2014

Net Assets

Up

$1,152,648

Up $97,476 (+9.2%) from 2014

Liabilities

Down

$3,027

Down $833 (-22%) from 2014

Revenue

Up

$725,452

Up $55,123 (+8.2%) from 2014

Expenses

Up

$627,976

Up $60,574 (+11%) from 2014

Net Income

Down

$97,476

Down $5,451 (-5.3%) from 2014

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,263,675Liabilities 2011: $459,259Net Assets 2011: $804,4362011Assets 2012: $916,415Liabilities 2012: $5,798Net Assets 2012: $910,6172012Assets 2013: $957,092Liabilities 2013: $4,847Net Assets 2013: $952,2452013Assets 2014: $1,059,032Liabilities 2014: $3,860Net Assets 2014: $1,055,1722014Assets 2015: $1,155,675Liabilities 2015: $3,027Net Assets 2015: $1,152,6482015Assets 2016: $1,210,273Liabilities 2016: $13,696Net Assets 2016: $1,196,5772016Assets 2017: $1,216,485Liabilities 2017: $12,685Net Assets 2017: $1,203,8002017Assets 2018: $1,295,604Liabilities 2018: $5,160Net Assets 2018: $1,290,4442018Assets 2019: $1,329,478Liabilities 2019: $264Net Assets 2019: $1,329,2142019Assets 2020: $1,327,566Liabilities 2020: $327Net Assets 2020: $1,327,2392020Assets 2021: $1,649,427Liabilities 2021: $0Net Assets 2021: $1,649,4272021Assets 2022: $1,874,914Liabilities 2022: $0Net Assets 2022: $1,874,9142022Assets 2023: $1,979,684Liabilities 2023: $0Net Assets 2023: $1,979,6842023Assets 2024: $2,230,899Liabilities 2024: $0Net Assets 2024: $2,230,8992024

Highlighted filing

2015

Assets$1,155,675
Liabilities$3,027
Net Assets$1,152,648

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $603,195Expenses 2011: $528,350Net Income 2011: $74,8452011Revenue 2012: $599,125Expenses 2012: $492,944Net Income 2012: $106,1812012Revenue 2013: $556,388Expenses 2013: $514,760Net Income 2013: $41,6282013Revenue 2014: $670,329Expenses 2014: $567,402Net Income 2014: $102,9272014Revenue 2015: $725,452Expenses 2015: $627,976Net Income 2015: $97,4762015Revenue 2016: $669,318Expenses 2016: $654,112Net Income 2016: $15,2062016Revenue 2017: $627,026Expenses 2017: $619,803Net Income 2017: $7,2232017Revenue 2018: $681,019Expenses 2018: $598,694Net Income 2018: $82,3252018Revenue 2019: $669,618Expenses 2019: $633,506Net Income 2019: $36,1122019Revenue 2020: $665,931Expenses 2020: $667,906Net Income 2020: -$1,9752020Revenue 2021: $804,500Expenses 2021: $578,256Net Income 2021: $226,2442021Revenue 2022: $904,165Expenses 2022: $683,012Net Income 2022: $221,1532022Revenue 2023: $821,698Expenses 2023: $716,928Net Income 2023: $104,7702023Revenue 2024: $1,077,221Expenses 2024: $831,289Net Income 2024: $245,9322024

Highlighted filing

2015

Revenue$725,452
Expenses$627,976
Net Income$97,476
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 9, 2017
Return Version
2015v3.0
Gross Receipts
$727,397
Mission and Program Overview

Mission

Day activities and supported employment of developmentally disabled adults

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$701,590$714,682▲ $13,092
Savings and Temporary Cash Investments$357,359$485,432▲ $128,073
Cash and Non-Interest-Bearing Accounts$83$69▼ $14
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,059,032$1,200,183▲ $141,151
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,626$18,520▲ $14,894
Accounts Payable and Accrued Expenses$234$377▲ $143
Total Liabilities$3,860$18,897▲ $15,037
Net Assets / Fund Balance
Unrestricted Net Assets$1,055,172$1,158,443▲ $103,271
Temporarily Rstr Net Assets-$22,843-
Total Net Assets Fund Balance$1,055,172$1,181,286▲ $126,114
Total Liabilities and Net Assets / Fund Balance$1,059,032$1,200,183▲ $141,151

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$634,585$236,492$871,077
Equipment$62,154$174,774$236,928
Land$15,042-$15,042
Leasehold Improvements$2,901$3,640$6,541
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Lorrie AlsakerDirector$10,400-$10,400
Brent JohnsonDirector-$8,012$8,012

Board Members and Trustees

NameTitle
Gail BrehmerPresident
Richard HansonVice President
Doug AndersonDirector
Edward PedersonDirector
Shelly VerginDirector
Gary WeckwerthSecretary
Mary AmundsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$658,431
Program Service Revenue
$68,665
Investment Income
$273
Other Revenue
$28
All Other Contributions
$482
Change in Net Assets
$83,884
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$496,287
Other Expenses$147,226
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$346,457$38,495-$384,952
Other Employee Benefits$71,286$7,921-$79,207
Depreciation Depletion$47,915$5,324-$53,239
Payroll Taxes$28,915$3,213-$32,128
Occupancy$16,654$1,850-$18,504
Fees for Services Accounting$10,170$1,130-$11,300
Insurance$8,000$889-$8,889
All Other Expenses$5,379$598-$5,977
Other Expenses$3,146$349-$3,495
Office Expenses$2,878$320-$3,198
Fees for Services Other$1,126$125-$1,251
Fees for Services Legal$923$102-$1,025
Advertising$307$34-$341
Interest$29$3-$32
Total Functional Expenses$579,162$64,351$0$643,513
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Copy available at the May board meeting for directors' review

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Copy available at DAC for review

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Copy available for review upon request at Swift County DAC offices.Form 990 filed annually with the Minnesota Secretary of State - chartiable trust filings.

Filing and Contact Details

Filer

Filer Name
Swift County Developmental Achievement
EIN
41-0909889
Phone
3208434201
Address
2105 MINNESOTA AVE, BENSON, MN 56215

Signing Officer

Name
Richard Hanson
Title
Vice President
Signed
2017-05-09
Discuss with paid preparer
Yes

Organization Details

Formed
1967
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
58

Preparer

Firm
Alsaker Tax Service Inc
Address
201 12th St N, Benson, MN 56215
Preparer
Lorrie Alsaker
Phone
3208434266
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

2011 and 2013 under-reported garage and bus grants per audit = $42230

Other Changes In Net Assets Or Fund Balances - Other Increases

Depreciation and lease adjustments = $0

Amended Explanation

Amend to reflect audit of 2015 financial statements

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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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IRS990/OtherExpensesGrp/Desc0Transporation
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IRS990/OtherExpensesGrp/Desc2Supported Employment Expense
IRS990/OtherExpensesGrp/Desc3Staff Training
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02376
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11089
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2533
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3349
IRS990/OtherExpensesGrp/ProgramServicesAmt021382
IRS990/OtherExpensesGrp/ProgramServicesAmt19800
IRS990/OtherExpensesGrp/ProgramServicesAmt24795
IRS990/OtherExpensesGrp/ProgramServicesAmt33146
IRS990/OtherExpensesGrp/TotalAmt023758
IRS990/OtherExpensesGrp/TotalAmt110889
IRS990/OtherExpensesGrp/TotalAmt25328
IRS990/OtherExpensesGrp/TotalAmt33495
IRS990/OtherInd0X
IRS990/OtherRevenueMiscGrp/Desc0Recycled Aluminum Cans
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt028
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt028
IRS990/OtherRevenueTotalAmt028
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt038495
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0346457
IRS990/OtherSalariesAndWagesGrp/TotalAmt0384952
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03213
IRS990/PayrollTaxesGrp/ProgramServicesAmt028915
IRS990/PayrollTaxesGrp/TotalAmt032128
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624310
IRS990/ProgramServiceRevenueGrp/Desc0Supported Employment
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt068665
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt068665
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0611035
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt097
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0148113
IRS990/PYOtherRevenueAmt023
IRS990/PYProgramServiceRevenueAmt059174
IRS990/PYRevenuesLessExpensesAmt0102927
IRS990/PYSalariesCompEmpBnftPaidAmt0419289
IRS990/PYTotalExpensesAmt0567402
IRS990/PYTotalRevenueAmt0670329
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt083884
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt068665
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0357359
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0485432
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0658431
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0611035
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0490330
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0538516
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0539413
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02837725
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt097
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05771
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01697
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03398
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt010963
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99620
IRS990ScheduleA/PublicSupportPY170Pct00.99410
IRS990ScheduleA/PublicSupportTotal170Amt02837725
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0658431
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0611035
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0490330
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0538516
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0539413
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02837725
IRS990ScheduleA/TotalSupportAmt02848688
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0634585
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0236492
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0871077
IRS990ScheduleD/EquipmentGrp/BookValueAmt062154
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0174774
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0236928
IRS990ScheduleD/LandGrp/BookValueAmt015042
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015042
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02901
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03640
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt06541
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0714682
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Copy available at the May board meeting for directors' review
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Copy available at DAC for review
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Copy available for review upon request at Swift County DAC offices.Form 990 filed annually with the Minnesota Secretary of State - chartiable trust filings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt32011 and 2013 under-reported garage and bus grants per audit = $42230
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Depreciation and lease adjustments = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AMEND TO REFLECT AUDIT OF 2015 FINANCIAL STATEMENTS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Amended Explanation
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt022843
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01059032
IRS990/TotalAssetsEOYAmt01200183
IRS990/TotalAssetsGrp/BOYAmt01059032
IRS990/TotalAssetsGrp/EOYAmt01200183
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0658431

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.23$0.00$2.23$1.08$0.83$0.25
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.98$0.00$1.98$0.82$0.72$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$0.00$1.87$0.90$0.68$0.22
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.65$0.00$1.65$0.80$0.58$0.23
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.00$1.33$0.67$0.67$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.33$0.00$1.33$0.67$0.63$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$0.01$1.29$0.68$0.60$0.08
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.01$1.20$0.63$0.62$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.21$0.01$1.20$0.67$0.65$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.15$0.73$0.63$0.10
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.06$0.00$1.06$0.67$0.57$0.10
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.96$0.00$0.95$0.56$0.51$0.04
2012Summary only. Only limited summary data is available for this year.$0.92$0.01$0.91$0.60$0.49$0.11
2011Summary only. Only limited summary data is available for this year.$1.26$0.46$0.80$0.60$0.53$0.07