Civic Intelligence

Step

990 • Fiscal year 2018 • EIN 41-1228493

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 16, 2019

Organization ProfileSTEPBROWERVILLE.ORG

View Organization Page

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

68th percentile

0.26x

Higher debt load relative to assets than 68% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

52nd percentile

0.10x

Higher debt load relative to revenue than 52% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

33rd percentile

-2.0%

Higher net margin than 33% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

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.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

35th percentile

-2.3%

Faster asset growth than 35% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

43rd percentile

1.1%

Faster revenue growth than 43% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets68th percentile

Assets

Down

$482,210

Down $11,365 (-2.3%) from 2017

Net Assets

Down

$358,832

Down $4,510 (-1.2%) from 2017

Liabilities

Down

$123,378

Down $6,855 (-5.3%) from 2017

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin33rd percentile

Revenue

Up

$1,211,188

Up $13,640 (+1.1%) from 2017

Expenses

Up

$1,235,593

Up $9,127 (+0.7%) from 2017

Net Income

Up

-$24,405

Up $4,513 (+16%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth35th percentile

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

2018

Assets$482,210
Liabilities$123,378
Net Assets$358,832
Open 2018 Filing

Operations Trend

Revenue Growth43rd percentile

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

2018

Revenue$1,211,188
Expenses$1,235,593
Net Income-$24,405
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 16, 2019
Return Version
2018v3.1
Gross Receipts
$1,740,182
Mission and Program Overview

Mission

To provide training for developmentally disabled individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$348,296$340,340▼ $7,956
Savings and Temporary Cash Investments$59,274$65,384▲ $6,110
Accounts Receivable$61,714$46,340▼ $15,374
Inventories for Sale or Use-$18,592-
Prepaid Expenses and Deferred Charges$23,272$10,454▼ $12,818
Cash and Non-Interest-Bearing Accounts$1,019$1,100▲ $81
Total Assets$493,575$482,210▼ $11,365
Liabilities
Accounts Payable and Accrued Expenses$72,824$76,723▲ $3,899
Mortgage Notes Payable Secured by Investment Property$57,409$46,655▼ $10,754
Total Liabilities$130,233$123,378▼ $6,855
Net Assets / Fund Balance
Unrestricted Net Assets$363,342$358,832▼ $4,510
Total Net Assets Fund Balance$363,342$358,832▼ $4,510
Total Liabilities and Net Assets / Fund Balance$493,575$482,210▼ $11,365

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$239,264$557,485$796,749
Equipment$68,230$138,109$206,339
Land$32,846-$32,846
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$291,191
Program Service Revenue
$1,072,686
Investment Income
$-391
Other Revenue
$-152,298
All Other Contributions
$291,191
Change in Net Assets
$-24,405

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Clothing and Household Goods$285,543Estimated Fair Vaule
Total Noncash Contributions$285,543-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,211,188
Revenue Not Reported on Form 990
$523,547
Total Revenue per Audited Statements
$1,734,735
Total Revenue per Form 990
$1,211,188
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$884,341
Other Expenses$351,252
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$614,567$105,837-$720,404
Other Employee Benefits$76,707$9,359-$86,066
Payroll Taxes$69,305$8,566-$77,871
Occupancy$46,077$7,543-$53,620
Insurance$45,309$7,710-$53,019
Depreciation Depletion$44,961$4,996-$49,957
Fees for Services Accounting-$21,283-$21,283
Other Expenses$571$5,964-$6,535
Interest-$3,619-$3,619
Travel-$1,744-$1,744
Total Functional Expenses$1,007,695$227,898$0$1,235,593

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,759,140
Expenses per Audited Statements$1,235,593
Total Expenses per Form 990$1,235,593
Expenses Not Reported on Form 990$523,547
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
2019-10-16
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
117

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 523,547 cost of sales of inventory -523,547”

Financial Statement Notes

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

“Cost of sales of inventory 523,547”

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

“Cost of sales of inventory 523,547”

Raw XML AppendixShowing 400 of 426 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/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt08973
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0337856
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt056
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt046
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt029
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt034
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt030
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0195
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02894030
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IRS990ScheduleA/PublicSupportCY170Pct00.99940
IRS990ScheduleA/PublicSupportPY170Pct00.99230
IRS990ScheduleA/PublicSupportTotal170Amt0337856
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0291191
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt013220
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt09542
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt08973
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0337856
IRS990ScheduleA/TotalSupportAmt0338051
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0239264
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0557485
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0796749
IRS990ScheduleD/EquipmentGrp/BookValueAmt068230
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0138109
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0206339
IRS990ScheduleD/ExpensesNotReportedAmt0523547
IRS990ScheduleD/ExpensesSubtotalAmt01235593
IRS990ScheduleD/LandGrp/BookValueAmt032846
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt032846
IRS990ScheduleD/OtherExpensesIncludedAmt0523547
IRS990ScheduleD/OtherRevenueAmt0523547
IRS990ScheduleD/RevenueNotReportedAmt0523547
IRS990ScheduleD/RevenueSubtotalAmt01211188
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COST OF SALES OF INVENTORY 523,547
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF SALES OF INVENTORY 523,547
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0340340
IRS990ScheduleD/TotalExpensesPerForm990Amt01235593
IRS990ScheduleD/TotalRevenuePerForm990Amt01211188
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01734735
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01759140
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/MethodOfDeterminingRevenuesTxt0ESTIMATED FAIR VAULE
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NoncashContributionsRptF990Amt0285543
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
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.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalContributionsAmt0291191
IRS990/TotalEmployeeCnt0117
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0227898
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01007695
IRS990/TotalFunctionalExpensesGrp/TotalAmt01235593
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0130233
IRS990/TotalLiabilitiesEOYAmt0123378
IRS990/TotalLiabilitiesGrp/BOYAmt0130233
IRS990/TotalLiabilitiesGrp/EOYAmt0123378
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0363342
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0358832
IRS990/TotalProgramServiceExpensesAmt01007695
IRS990/TotalProgramServiceRevenueAmt01072686
IRS990/TotalRevenueGrp/ExclusionAmt056
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0919941
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01211188
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0493575
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0482210
IRS990/TravelGrp/ManagementAndGeneralAmt01744
IRS990/TravelGrp/TotalAmt01744
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0363342
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0358832
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0BROWERVILLE
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IRS990/USAddress/ZIPCd056438
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0STEPBROWERVILLE.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-01-14 16:20:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRUCE BENTZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum03205946423
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-10-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0STEP
ReturnHeader/Filer/BusinessNameControlTxt0STEP
ReturnHeader/Filer/EIN0411228493

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$482,210
Liabilities
$123,378
Net assets
$358,832
Revenue
$1,211,188
Expenses
$1,235,593
Net income
-$24,405
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
2018Detailed filing. Detailed filing data is available for this year.$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
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