Civic Intelligence

Step

990 • Fiscal year 2016 • EIN 41-1228493

Jan 01, 2016 to Dec 31, 2016 • Filed on May 23, 2017

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

60th percentile

0.18x

Higher debt load relative to assets than 60% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

42nd percentile

0.07x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

30th percentile

-4.4%

Higher net margin than 30% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

10th percentile

-13%

Faster asset growth than 10% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

48th percentile

2.0%

Faster revenue growth than 48% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$477,379

Down $68,350 (-13%) from 2015

Net Assets

Down

$392,260

Down $53,326 (-12%) from 2015

Liabilities

Down

$85,119

Down $15,024 (-15%) from 2015

Revenue

Up

$1,206,418

Up $23,417 (+2.0%) from 2015

Expenses

Up

$1,259,744

Up $129,221 (+11%) from 2015

Net Income

Down

-$53,326

Down $105,804 (-202%) from 2015

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

2016

Assets$477,379
Liabilities$85,119
Net Assets$392,260

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

2016

Revenue$1,206,418
Expenses$1,259,744
Net Income-$53,326
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 23, 2017
Return Version
2016v3.0
Gross Receipts
$1,461,530
Mission and Program Overview

Mission

To provide training for developmentally disabled individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$403,317$387,359▼ $15,958
Accounts Receivable$42,451$40,996▼ $1,455
Prepaid Expenses and Deferred Charges$26,385$30,339▲ $3,954
Savings and Temporary Cash Investments$63,761$14,170▼ $49,591
Cash and Non-Interest-Bearing Accounts$7,815$4,515▼ $3,300
Inventories for Sale or Use$2,000--
Total Assets$545,729$477,379▼ $68,350
Liabilities
Accounts Payable and Accrued Expenses$51,665$47,912▼ $3,753
Mortgage Notes Payable Secured by Investment Property$48,478$37,207▼ $11,271
Total Liabilities$100,143$85,119▼ $15,024
Net Assets / Fund Balance
Unrestricted Net Assets$445,586$392,260▼ $53,326
Total Net Assets Fund Balance$445,586$392,260▼ $53,326
Total Liabilities and Net Assets / Fund Balance$545,729$477,379▼ $68,350

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$238,853$519,403$758,256
Equipment$115,660$112,394$228,054
Land$32,846-$32,846
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bruce BentzChairperson
Robert HeidVice Chair
Ken ChristensenDirector
Kim DecockDirector
Renee BuhlDirector
Vicki HeidDirector
William BuhlDirector
Mary LamusgaSecretary
Franz VancuraTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$14,930
Program Service Revenue
$1,047,599
Investment Income
$29
Other Revenue
$143,860
All Other Contributions
$14,930
Change in Net Assets
$-53,326

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,206,418
Revenue Not Reported on Form 990
$255,112
Total Revenue per Audited Statements
$1,461,530
Total Revenue per Form 990
$1,206,418
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$892,973
Other Expenses$366,771
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$654,661$76,530-$731,191
Other Employee Benefits$19,998$64,641-$84,639
Payroll Taxes$70,457$6,686-$77,143
Occupancy$66,427$3,494-$69,921
Insurance$47,707$2,511-$50,218
Depreciation Depletion$45,114$2,374-$47,488
Fees for Services Accounting-$20,378-$20,378
Other Expenses$16,997$895-$17,892
Interest$2,452$130-$2,582
Travel-$282-$282
Total Functional Expenses$1,019,125$240,619$0$1,259,744

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,514,856
Expenses per Audited Statements$1,259,744
Total Expenses per Form 990$1,259,744
Expenses Not Reported on Form 990$255,112
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
Audit committee
Yes
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
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

Filer Name
Step
EIN
41-1228493
Phone
3205946423
Address
PO BOX 206, BROWERVILLE, MN 56438

Signing Officer

Name
Bruce Bentz
Title
Chairperson
Phone
3205946423
Signed
2017-05-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bruce Bentz
Formed
1973
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
121

Preparer

Firm
Mayer Porter & Nelson Ltd
Address
PO BOX 206, STAPLES, MN 56479
Preparer
Keith G Porter
Phone
2188941399
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Cost of sales of inventory 255,112 cost of sales of inventory -255,112

Financial Statement Notes

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

Cost of sales of inventory 255,112

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

Cost of sales of inventory 255,112

Raw XML Appendix398 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/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt010075
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt05645
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt049165
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt029
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt034
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt030
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0303
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0359
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0755
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01446571
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98490
IRS990ScheduleA/PublicSupportPY170Pct00.98150
IRS990ScheduleA/PublicSupportTotal170Amt049165
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt014930
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt09542
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt08973
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt010075
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt05645
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt049165
IRS990ScheduleA/TotalSupportAmt049920
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0238853
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0519403
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0758256
IRS990ScheduleD/EquipmentGrp/BookValueAmt0115660
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0112394
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0228054
IRS990ScheduleD/ExpensesNotReportedAmt0255112
IRS990ScheduleD/ExpensesSubtotalAmt01259744
IRS990ScheduleD/LandGrp/BookValueAmt032846
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt032846
IRS990ScheduleD/OtherExpensesIncludedAmt0255112
IRS990ScheduleD/OtherRevenueAmt0255112
IRS990ScheduleD/RevenueNotReportedAmt0255112
IRS990ScheduleD/RevenueSubtotalAmt01206418
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COST OF SALES OF INVENTORY 255,112
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF SALES OF INVENTORY 255,112
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0387359
IRS990ScheduleD/TotalExpensesPerForm990Amt01259744
IRS990ScheduleD/TotalRevenuePerForm990Amt01206418
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01461530
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01514856
IRS990/ScheduleJRequiredInd0false
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 255,112 COST OF SALES OF INVENTORY -255,112
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/TotalAssetsBOYAmt0545729
IRS990/TotalAssetsEOYAmt0477379
IRS990/TotalAssetsGrp/BOYAmt0545729
IRS990/TotalAssetsGrp/EOYAmt0477379
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt014930
IRS990/TotalEmployeeCnt0121
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0240619
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01019125
IRS990/TotalFunctionalExpensesGrp/TotalAmt01259744
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0100143
IRS990/TotalLiabilitiesEOYAmt085119
IRS990/TotalLiabilitiesGrp/BOYAmt0100143
IRS990/TotalLiabilitiesGrp/EOYAmt085119
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0445586
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0392260
IRS990/TotalProgramServiceExpensesAmt01019125
IRS990/TotalProgramServiceRevenueAmt01047599
IRS990/TotalRevenueGrp/ExclusionAmt029
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01191459
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01206418
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0545729
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0477379
IRS990/TravelGrp/ManagementAndGeneralAmt0282
IRS990/TravelGrp/TotalAmt0282
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0445586
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0392260
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 206
IRS990/USAddress/CityNm0BROWERVILLE
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056438
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRUCE BENTZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum03205946423
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0STEP
ReturnHeader/Filer/BusinessNameControlTxt0STEP
ReturnHeader/Filer/EIN0411228493
ReturnHeader/Filer/PhoneNum03205946423
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 206
ReturnHeader/Filer/USAddress/CityNm0BROWERVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056438
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId037B98DC0E592AE5B5D46AFE4571237E84DE25F33
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId02F1ECA7A872F2768F9A43EDC21C5DC4D6021C2AD
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0412014047
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MAYER PORTER & NELSON LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 206
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0STAPLES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056479
ReturnHeader/PreparerPersonGrp/PhoneNum02188941399
ReturnHeader/PreparerPersonGrp/PreparationDt02017-05-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEITH G PORTER
ReturnHeader/ReturnTs02017-05-30T09:36:57-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2016Detailed filing. Detailed filing data is available for this year.$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
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • $1M-$5M nonprofits