Civic Intelligence

Step

990 • Fiscal year 2013 • EIN 41-1228493

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 15, 2014

PO Box 206Browerville, MN 56438

(320) 594-6423

Siviq Scores

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

Liabilities / Assets

64th percentile

0.26x

Higher debt load relative to assets than 64% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

53rd percentile

0.13x

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

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

32nd percentile

-2.7%

Higher net margin than 32% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

43rd percentile

$28,399

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

13th percentile

-9.4%

Faster asset growth than 13% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

29th percentile

-4.6%

Faster revenue growth than 29% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2013

Assets

Down

$620,125

Down $64,124 (-9.4%) from 2012

Net Assets

Down

$460,173

Down $33,901 (-6.9%) from 2012

Liabilities

Down

$159,952

Down $30,223 (-16%) from 2012

Revenue

$1,266,001

No earlier filing loaded for comparison.

Expenses

Down

$1,299,902

Down $22,557 (-1.7%) from 2012

Net Income

-$33,901

No earlier filing loaded for comparison.

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 2011: $673,099Liabilities 2011: $223,463Net Assets 2011: $449,6362011Assets 2012: $684,249Liabilities 2012: $190,175Net Assets 2012: $494,0742012Assets 2013: $620,125Liabilities 2013: $159,952Net Assets 2013: $460,1732013Assets 2014: $517,463Liabilities 2014: $124,355Net Assets 2014: $393,1082014Assets 2015: $545,729Liabilities 2015: $100,143Net Assets 2015: $445,5862015Assets 2016: $477,379Liabilities 2016: $85,119Net Assets 2016: $392,2602016Assets 2017: $493,575Liabilities 2017: $130,233Net Assets 2017: $363,3422017Assets 2018: $482,210Liabilities 2018: $123,378Net Assets 2018: $358,8322018Assets 2019: $557,359Liabilities 2019: $196,811Net Assets 2019: $360,5482019Assets 2020: $634,009Liabilities 2020: $289,364Net Assets 2020: $344,6452020Assets 2021: $936,398Liabilities 2021: $165,605Net Assets 2021: $770,7932021Assets 2022: $1,255,025Liabilities 2022: $208,601Net Assets 2022: $1,046,4242022Assets 2023: $1,464,684Liabilities 2023: $162,281Net Assets 2023: $1,302,4032023Assets 2024: $1,860,927Liabilities 2024: $227,127Net Assets 2024: $1,633,8002024

Highlighted filing

2013

Assets$620,125
Liabilities$159,952
Net Assets$460,173

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,392,449Expenses 2011: $1,309,284Net Income 2011: $83,1652011Expenses 2012: $1,322,4592012Revenue 2013: $1,266,001Expenses 2013: $1,299,902Net Income 2013: -$33,9012013Revenue 2014: $1,170,137Expenses 2014: $1,237,202Net Income 2014: -$67,0652014Revenue 2015: $1,183,001Expenses 2015: $1,130,523Net Income 2015: $52,4782015Revenue 2016: $1,206,418Expenses 2016: $1,259,744Net Income 2016: -$53,3262016Revenue 2017: $1,197,548Expenses 2017: $1,226,466Net Income 2017: -$28,9182017Revenue 2018: $1,211,188Expenses 2018: $1,235,593Net Income 2018: -$24,4052018Revenue 2019: $1,274,625Expenses 2019: $1,272,909Net Income 2019: $1,7162019Revenue 2020: $948,177Expenses 2020: $964,080Net Income 2020: -$15,9032020Revenue 2021: $1,730,643Expenses 2021: $1,304,495Net Income 2021: $426,1482021Revenue 2022: $1,766,923Expenses 2022: $1,491,292Net Income 2022: $275,6312022Revenue 2023: $1,911,167Expenses 2023: $1,655,188Net Income 2023: $255,9792023Revenue 2024: $2,178,732Expenses 2024: $1,847,335Net Income 2024: $331,3972024

Highlighted filing

2013

Revenue$1,266,001
Expenses$1,299,902
Net Income-$33,901
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 15, 2014
Return Version
2013v3.1
Gross Receipts
$1,479,785
Mission and Program Overview

Mission

To provide training for developmentally disabled individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$410,612$378,044▼ $32,568
Savings and Temporary Cash Investments$151,745$103,022▼ $48,723
Inventories for Sale or Use$36,263$46,561▲ $10,298
Accounts Receivable$46,096$45,625▼ $471
Cash and Non-Interest-Bearing Accounts$16,464$28,740▲ $12,276
Prepaid Expenses and Deferred Charges$21,029$17,725▼ $3,304
Total Assets$684,249$620,125▼ $64,124
Other Assets Total$2,040$408▼ $1,632
Liabilities
Mortgage Notes Payable Secured by Investment Property$113,904$83,491▼ $30,413
Accounts Payable and Accrued Expenses$76,271$76,461▲ $190
Total Liabilities$190,175$159,952▼ $30,223
Net Assets / Fund Balance
Unrestricted Net Assets$494,074$460,173▼ $33,901
Total Net Assets Fund Balance$494,074$460,173▼ $33,901
Total Liabilities and Net Assets / Fund Balance$684,249$620,125▼ $64,124

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$289,619$468,857$758,476
Equipment$55,579$64,805$120,384
Land$32,846-$32,846
Compensation and Service Providers

Employees

NameTitleBaseTotal
Duane SweetChairperson$28,399$28,399
Dolly SadloSecretary$460$460
Colleen AndersonDirector$450$450
Gary FeistDirector$450$450
Patricia LucasDirector$450$450
Lorna BooneVice/treas$400$400
Richard BenningDirector$200$200
Revenue and Support

Revenue Composition

Contributions and Grants
$10,075
Program Service Revenue
$1,003,440
Investment Income
$-689
Other Revenue
$253,175
All Other Contributions
$10,075
Change in Net Assets
$-33,901

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,266,001
Revenue Not Reported on Form 990
$210,982
Total Revenue per Audited Statements
$1,476,983
Total Revenue per Form 990
$1,266,001
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$856,375
Other Expenses$443,527
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$644,134$39,919-$684,053
Current Officers, Directors, Trustees, and Key Employees-$88,460-$88,460
Payroll Taxes$70,426$13,436-$83,862
Occupancy$58,712$3,090-$61,802
Insurance$48,558$2,556-$51,114
Depreciation Depletion$34,751$3,461-$38,212
Other Expenses$18,569$977-$19,546
Fees for Services Accounting-$17,921-$17,921
Interest$5,502$290-$5,792
Travel-$2,947-$2,947
Total Functional Expenses$1,067,211$232,691$0$1,299,902

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,510,884
Expenses per Audited Statements$1,299,902
Total Expenses per Form 990$1,299,902
Expenses Not Reported on Form 990$210,982
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Duane SweetDirectorVehicle RepairsNo$27,349
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
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

A copy of the form 990 is reviewed by an officer. At the next regularly scheduled meeting, the officer reports to the rest of the members and provides a copy to those wish to review it. This next meeting might or might not be prior to the actual filing of the return.

Form 990, Page 6, Part VI, Line 15A

The executive director's salary is reviewed by the board annually.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

EIN
41-1228493

Signing Officer

Name
Duane Sweet
Title
Officer
Signed
2014-08-15
Discuss with paid preparer
Yes

Organization Details

Formed
1973
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
6
Employees
135

Preparer

Preparer
Keith G Porter
Phone
2188941399
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Cost of sales of inventory 211,792 misc -810 cost of sales of inventory -211,792 misc revenue 810

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Cost of sales of inventory 211,792 misc -810

Schedule D, Page 4, Part XII, Line 2D

Cost of sales of inventory 211,792 misc revenue -810

Raw XML Appendix392 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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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt030
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt038
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0472
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01202
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01468407
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.75690
IRS990ScheduleA/PublicSupportPY170Pct00.67360
IRS990ScheduleA/PublicSupportTotal170Amt034459
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt010075
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt05645
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt05899
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt06979
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt05861
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt034459
IRS990ScheduleA/TotalSupportAmt045526
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt05110
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt04755
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt09865
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0289619
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0468857
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0758476
IRS990ScheduleD/EquipmentGrp/BookValueAmt055579
IRS990ScheduleD/EquipmentGrp/DepreciationAmt064805
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0120384
IRS990ScheduleD/ExpensesNotReportedAmt0210982
IRS990ScheduleD/ExpensesSubtotalAmt01299902
IRS990ScheduleD/LandGrp/BookValueAmt032846
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt032846
IRS990ScheduleD/OtherExpensesIncludedAmt0210982
IRS990ScheduleD/OtherRevenueAmt0210982
IRS990ScheduleD/RevenueNotReportedAmt0210982
IRS990ScheduleD/RevenueSubtotalAmt01266001
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COST OF SALES OF INVENTORY 211,792 MISC -810
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF SALES OF INVENTORY 211,792 MISC REVENUE -810
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0378044
IRS990ScheduleD/TotalExpensesPerForm990Amt01299902
IRS990ScheduleD/TotalRevenuePerForm990Amt01266001
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01476983
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01510884
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0DUANE SWEET
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt027349
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0VEHICLE REPAIRS
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS REVIEWED BY AN OFFICER. AT THE NEXT REGULARLY SCHEDULED MEETING, THE OFFICER REPORTS TO THE REST OF THE MEMBERS AND PROVIDES A COPY TO THOSE WISH TO REVIEW IT. THIS NEXT MEETING MIGHT OR MIGHT NOT BE PRIOR TO THE ACTUAL FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR'S SALARY IS REVIEWED BY THE BOARD ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COST OF SALES OF INVENTORY 211,792 MISC -810 COST OF SALES OF INVENTORY -211,792 MISC REVENUE 810
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0684249
IRS990/TotalAssetsEOYAmt0620125
IRS990/TotalAssetsGrp/BOYAmt0684249
IRS990/TotalAssetsGrp/EOYAmt0620125
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt010075
IRS990/TotalEmployeeCnt0135
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0232691
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01067211
IRS990/TotalFunctionalExpensesGrp/TotalAmt01299902
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0190175
IRS990/TotalLiabilitiesEOYAmt0159952
IRS990/TotalLiabilitiesGrp/BOYAmt0190175
IRS990/TotalLiabilitiesGrp/EOYAmt0159952
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0494074
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0460173
IRS990/TotalProgramServiceExpensesAmt01067211
IRS990/TotalProgramServiceRevenueAmt01003440
IRS990/TotalReportableCompFromOrgAmt030809
IRS990/TotalRevenueGrp/ExclusionAmt0303
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01255623
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01266001
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0684249
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0620125
IRS990/TravelGrp/ManagementAndGeneralAmt02947
IRS990/TravelGrp/TotalAmt02947
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0494074
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0460173
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DUANE SWEET
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICER
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-15
ReturnHeader/Filer/BusinessName/BusinessNameLine10TODD COUNTY DEVELOPMENTAL
ReturnHeader/Filer/BusinessName/BusinessNameLine20ACHIEVEMENT CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0TODD
ReturnHeader/Filer/EIN0411228493
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 206
ReturnHeader/Filer/USAddress/City0BROWERVILLE
ReturnHeader/Filer/USAddress/State0MN
ReturnHeader/Filer/USAddress/ZIPCode056438
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0412014047
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10MAYER PORTER & NELSON LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 206
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0STAPLES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode056479
ReturnHeader/PreparerPersonGrp/PhoneNum02188941399
ReturnHeader/PreparerPersonGrp/PreparationDt02014-07-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEITH G PORTER
ReturnHeader/ReturnTs02014-07-24T11:15:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.86$0.23$1.63$2.18$1.85$0.33
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.46$0.16$1.30$1.91$1.66$0.26
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.21$1.05$1.77$1.49$0.28
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.17$0.77$1.73$1.30$0.43
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.29$0.34$0.95$0.96$0.02
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.20$0.36$1.27$1.27$0.00
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.12$0.36$1.21$1.24$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.13$0.36$1.20$1.23$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.48$0.09$0.39$1.21$1.26$0.05
2015Summary only. Only limited summary data is available for this year.$0.55$0.10$0.45$1.18$1.13$0.05
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.52$0.12$0.39$1.17$1.24$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.62$0.16$0.46$1.27$1.30$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.19$0.49$1.32
2011Summary only. Only limited summary data is available for this year.$0.67$0.22$0.45$1.39$1.31$0.08