Civic Intelligence

Sibley County Developmental Achievement Center

990 • Fiscal year 2014 • EIN 41-0956568

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 10, 2015

203 Shamrock DriveArlington, MN 55307

(507) 964-5726

Siviq Scores

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

Liabilities / Assets

45th percentile

0.08x

Higher debt load relative to assets than 45% of similar nonprofits.

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

Liabilities / Revenue

53rd percentile

0.13x

Higher debt load relative to revenue than 53% of similar nonprofits.

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

Net Margin

34th percentile

-1.9%

Higher net margin than 34% of similar nonprofits.

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

Top Officer Pay

34th percentile

$600

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

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

Asset Growth

62nd percentile

5.9%

Faster asset growth than 62% of similar nonprofits.

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

Revenue Growth

7th percentile

-35%

Faster revenue growth than 7% of similar nonprofits.

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

Assets

Up

$1,161,495

Up $64,469 (+5.9%) from 2013

Net Assets

Up

$1,071,807

Up $11,009 (+1.0%) from 2013

Liabilities

Up

$89,688

Up $53,460 (+148%) from 2013

Revenue

Down

$699,224

Down $381,716 (-35%) from 2013

Expenses

Up

$712,215

Up $11,604 (+1.7%) from 2013

Net Income

Down

-$12,991

Down $393,320 (-103%) from 2013

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $632,887Liabilities 2010: $33,075Net Assets 2010: $599,8122010Assets 2011: $637,458Liabilities 2011: $40,432Net Assets 2011: $597,0262011Assets 2012: $718,141Liabilities 2012: $37,667Net Assets 2012: $680,4742012Assets 2013: $1,097,026Liabilities 2013: $36,228Net Assets 2013: $1,060,7982013Assets 2014: $1,161,495Liabilities 2014: $89,688Net Assets 2014: $1,071,8072014Assets 2015: $1,186,816Liabilities 2015: $67,546Net Assets 2015: $1,119,2702015Assets 2016: $1,260,762Liabilities 2016: $84,185Net Assets 2016: $1,176,5772016Assets 2017: $1,277,472Liabilities 2017: $62,399Net Assets 2017: $1,215,0732017Assets 2018: $1,285,518Liabilities 2018: $52,695Net Assets 2018: $1,232,8232018Assets 2019: $1,311,911Liabilities 2019: $59,578Net Assets 2019: $1,252,3332019Assets 2020: $1,250,180Liabilities 2020: $164,723Net Assets 2020: $1,085,4572020Assets 2021: $1,429,405Liabilities 2021: $47,307Net Assets 2021: $1,382,0982021Assets 2022: $1,457,704Liabilities 2022: $45,187Net Assets 2022: $1,412,5172022Assets 2023: $1,782,658Liabilities 2023: $263,017Net Assets 2023: $1,519,6412023Assets 2024: $1,638,344Liabilities 2024: $82,957Net Assets 2024: $1,555,3872024

Highlighted filing

2014

Assets$1,161,495
Liabilities$89,688
Net Assets$1,071,807

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $621,9362010Revenue 2011: $661,580Expenses 2011: $664,379Net Income 2011: -$2,7992011Expenses 2012: $688,2222012Revenue 2013: $1,080,940Expenses 2013: $700,611Net Income 2013: $380,3292013Revenue 2014: $699,224Expenses 2014: $712,215Net Income 2014: -$12,9912014Revenue 2015: $799,525Expenses 2015: $752,062Net Income 2015: $47,4632015Revenue 2016: $876,930Expenses 2016: $819,623Net Income 2016: $57,3072016Revenue 2017: $898,722Expenses 2017: $860,226Net Income 2017: $38,4962017Revenue 2018: $895,520Expenses 2018: $878,485Net Income 2018: $17,0352018Revenue 2019: $918,625Expenses 2019: $899,697Net Income 2019: $18,9282019Revenue 2020: $739,909Expenses 2020: $907,016Net Income 2020: -$167,1072020Revenue 2021: $1,209,161Expenses 2021: $912,660Net Income 2021: $296,5012021Revenue 2022: $1,048,309Expenses 2022: $969,901Net Income 2022: $78,4082022Revenue 2023: $1,133,577Expenses 2023: $1,026,455Net Income 2023: $107,1222023Revenue 2024: $1,254,588Expenses 2024: $1,218,843Net Income 2024: $35,7452024

Highlighted filing

2014

Revenue$699,224
Expenses$712,215
Net Income-$12,991
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 10, 2015
Return Version
2014v5.0
Gross Receipts
$699,224
Mission and Program Overview

Mission

Training & rehabilitation of mentally handicapped

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$701,318$857,915▲ $156,597
Savings and Temporary Cash Investments$305,157$169,068▼ $136,089
Cash and Non-Interest-Bearing Accounts$25,542$80,075▲ $54,533
Inventories for Sale or Use$30,831$32,078▲ $1,247
Accounts Receivable$27,313$13,731▼ $13,582
Prepaid Expenses and Deferred Charges$6,865$8,628▲ $1,763
Total Assets$1,097,026$1,161,495▲ $64,469
Liabilities
Mortgage Notes Payable Secured by Investment Property-$46,062-
Other Liabilities$32,165$39,306▲ $7,141
Accounts Payable and Accrued Expenses$4,063$4,320▲ $257
Total Liabilities$36,228$89,688▲ $53,460
Net Assets / Fund Balance
Unrestricted Net Assets$1,060,798$1,071,807▲ $11,009
Total Net Assets Fund Balance$1,060,798$1,071,807▲ $11,009
Total Liabilities and Net Assets / Fund Balance$1,097,026$1,161,495▲ $64,469

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$624,817$294,725$919,542
Other Land Buildings$25,956$222,343$248,299
Land$182,697-$182,697
Equipment$24,445$137,200$161,645
Compensation and Service Providers

Employees

NameTitleBaseTotal
Linda ReimerTreasurer$600$600
Bill PinskeVice Chair$410$410
Betsy MeskerSecretary$405$405
Eugene GrackChair$400$400
Peggy EvensonDirector$280$280
Sandy PiersonDirector$280$280
Sharon TrimboDirector$280$280
Connie RohdeDirector$240$240
Joe ShimotaDirector$80$80
Revenue and Support

Revenue Composition

Contributions and Grants
$3,096
Program Service Revenue
$692,238
Investment Income
$715
Other Revenue
$3,175
All Other Contributions
$3,096
Change in Net Assets
$-12,991

Audited Revenue Reconciliation

Revenue per Audited Statements
$699,224
Total Revenue per Audited Statements
$699,224
Total Revenue per Form 990
$699,224
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$500,826
Other Expenses$211,389
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$368,095$74,772-$442,867
Depreciation Depletion$37,713$7,724-$45,437
Travel$38,667$1,698-$40,365
Payroll Taxes$28,291$5,795-$34,086
Insurance$24,132$4,943-$29,075
Occupancy$24,026$4,922-$28,948
Other Employee Benefits$17,345$3,553-$20,898
Fees for Services Accounting$15,289$1,724-$17,013
Office Expenses$6,228$1,275-$7,503
Comp Disqual Persons-$2,975-$2,975
Conferences and Meetings$2,119--$2,119
All Other Expenses$1,436--$1,436
Fees for Services Legal-$1,151-$1,151
Other Expenses$1,101--$1,101
Interest$1,097--$1,097
Advertising$1,061--$1,061
Total Functional Expenses$601,683$110,532$0$712,215

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$712,215
Total Expenses per Audited Statements$712,215
Total Expenses per Form 990$712,215
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Wages Payable$24,962
Accrued Pto Payable$13,843
Sales Tax Payable$354
Suta Tax Payable$112
Accrued Interest Payable$35
Caf Plan Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Sibley County Dac Inc
EIN
41-0956568
Phone
5079645726
Address
203 SHAMROCK DRIVE, ARLINGTON, MN 55307

Signing Officer

Name
Mark Pauly
Title
Administrator
Phone
5079645726
Signed
2015-08-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Pauly
Formed
1969
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
8
Employees
64

Preparer

Firm
Arnold a Kahara Ltd
Address
2854 7TH ST N, ST CLOUD, MN 56303
Preparer
Arnold a Kahara CPA
Phone
3202524259
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Community reinvestment grant 24,000

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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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.08$1.56$1.25$1.22$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.78$0.26$1.52$1.13$1.03$0.11
2022Detailed filing. Detailed filing data is available for this year.$1.46$0.05$1.41$1.05$0.97$0.08
2021Detailed filing. Detailed filing data is available for this year.$1.43$0.05$1.38$1.21$0.91$0.30
2020Detailed filing. Detailed filing data is available for this year.$1.25$0.16$1.09$0.74$0.91$0.17
2019Detailed filing. Detailed filing data is available for this year.$1.31$0.06$1.25$0.92$0.90$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.29$0.05$1.23$0.90$0.88$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.28$0.06$1.22$0.90$0.86$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.26$0.08$1.18$0.88$0.82$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.19$0.07$1.12$0.80$0.75$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.16$0.09$1.07$0.70$0.71$0.01
2013Detailed filing. Detailed filing data is available for this year.$1.10$0.04$1.06$1.08$0.70$0.38
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.04$0.68$0.69
2011Summary only. Only limited summary data is available for this year.$0.64$0.04$0.60$0.66$0.66$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.03$0.60$0.62