Civic Intelligence

Communicating for Americainc

EIN 41-1281767 • 501(c)5 • Fergus Falls, MN

Profile

Promote the health, well-being, and advancement of people in agriculture and agribusiness.

112 East Lincoln AveFergus Falls, MN 56537

www.communicatingforamerica.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

95th percentile

0.44x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

88th percentile

0.27x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2017

Net Margin

18th percentile

-5.0%

Higher net margin than 18% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

86th percentile

21%

Faster asset growth than 86% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

44th percentile

4.6%

Faster revenue growth than 44% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$1,372,483

Up $233,882 (+21%) from 2016

Liabilities

Up

$601,872

Up $266,807 (+80%) from 2016

Net Assets

Down

$770,611

Down $32,925 (-4.1%) from 2016

Operations
Liabilities / Revenue88th percentileNet Margin18th percentile

Revenue

Up

$2,256,826

Up $98,853 (+4.6%) from 2016

Expenses

Up

$2,368,684

Up $258,580 (+12%) from 2016

Net Income

Down

-$111,858

Down $159,727 (-334%) from 2016

Trend Graphs

Balance Sheet Trend

Asset Growth86th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $664,926Liabilities 2010: $199,520Net Assets 2010: $465,4062010Assets 2011: $656,563Liabilities 2011: $158,487Net Assets 2011: $498,0762011Assets 2012: $823,147Liabilities 2012: $218,728Net Assets 2012: $604,4192012Assets 2013: $1,105,128Liabilities 2013: $462,943Net Assets 2013: $642,1852013Assets 2014: $1,184,940Liabilities 2014: $468,097Net Assets 2014: $716,8432014Assets 2015: $1,124,230Liabilities 2015: $416,835Net Assets 2015: $707,3952015Assets 2016: $1,138,601Liabilities 2016: $335,065Net Assets 2016: $803,5362016Assets 2017: $1,372,483Liabilities 2017: $601,872Net Assets 2017: $770,6112017

Highlighted filing

2017

Assets$1,372,483
Liabilities$601,872
Net Assets$770,611
Open 2017 Filing

Operations Trend

Revenue Growth44th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,748,4822010Expenses 2011: $1,392,8402011Expenses 2012: $1,644,0982012Revenue 2013: $2,372,602Expenses 2013: $2,334,836Net Income 2013: $37,7662013Revenue 2014: $2,150,620Expenses 2014: $2,075,962Net Income 2014: $74,6582014Revenue 2015: $2,006,349Expenses 2015: $1,987,489Net Income 2015: $18,8602015Revenue 2016: $2,157,973Expenses 2016: $2,110,104Net Income 2016: $47,8692016Revenue 2017: $2,256,826Expenses 2017: $2,368,684Net Income 2017: -$111,8582017

Highlighted filing

2017

Revenue$2,256,826
Expenses$2,368,684
Net Income-$111,858
Open 2017 Filing

Filings

Most recent year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,372,483
Liabilities
$601,872
Net assets
$770,611
Revenue
$2,256,826
Expenses
$2,368,684
Net income
-$111,858
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017Detailed filing. Detailed filing data is available for this year.$1.37$0.60$0.77$2.26$2.37$0.11
2016Detailed filing. Detailed filing data is available for this year.$1.14$0.34$0.80$2.16$2.11$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.12$0.42$0.71$2.01$1.99$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.18$0.47$0.72$2.15$2.08$0.07
2013Detailed filing. Detailed filing data is available for this year.$1.11$0.46$0.64$2.37$2.33$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.22$0.60$1.64
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.16$0.50$1.39
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.20$0.47$1.75
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 8, 2018
Return Version
2017v2.3
Gross Receipts
$2,271,328
Mission and Program Overview

Mission

Promote the health, well-being, and advancement of people in agriculture and agribusiness.

Promote the betterment of the conditions of those engaged in agriculture, the improvement of their products, and their occupational efficiency, including their heatlth and well-bing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$591,855$667,099▲ $75,244
Savings and Temporary Cash Investments$303,095$369,999▲ $66,904
Other Notes and Loans Receivable, Net$75,656$184,385▲ $108,729
Accounts Receivable$144,336$123,659▼ $20,677
Prepaid Expenses and Deferred Charges$13,514$24,016▲ $10,502
Intangible Assets$2,917--
Land, Buildings, and Equipment, Net$5,150$2,276▼ $2,874
Inventories for Sale or Use$2,078$1,049▼ $1,029
Total Assets$1,138,601$1,372,483▲ $233,882
Liabilities
Other Liabilities$165,651$389,979▲ $224,328
Accounts Payable and Accrued Expenses$169,414$211,893▲ $42,479
Total Liabilities$335,065$601,872▲ $266,807
Net Assets / Fund Balance
Unrestricted Net Assets$803,536$770,611▼ $32,925
Total Net Assets Fund Balance$803,536$770,611▼ $32,925
Total Liabilities and Net Assets / Fund Balance$1,138,601$1,372,483▲ $233,882

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,276$99,164$101,440
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patty StricklandPresidentPT$87,516$12,583$100,099
Angela NelsonCFOPT$43,663$10,792$54,455
Jeff SmedsrudChairman/CEOPT$29,000-$29,000
Robert RumpzaDirector-$14,125-$14,125
Stephen RuferSecr./gen. CPT$1,000-$1,000
David RameyVP/director-$1,000-$1,000
Mark RitchieDirector-$1,000-$1,000

Board Members and Trustees

NameTitle
Milton E SmedsrudChairman Eme

Highest Paid Contractors

ContractorServicesLocationCompensation
Association Management Services LLCConsulting112 E LINCOLN AVE, Fergus Falls, MN 56537$467,289
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,195,920
Investment Income
$1,914
Other Revenue
$58,992
Change in Net Assets
$-111,858

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,256,826
Revenue Not Reported on Form 990
$268,962
Total Revenue per Audited Statements
$2,525,788
Total Revenue per Form 990
$2,256,826
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,106,629
Salaries, Compensation, and Employee Benefits$416,349
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$845,706--$845,706
Fees for Services Management$440,000--$440,000
Other Salaries and Wages$134,889$86,728-$221,617
Current Officers, Directors, Trustees, and Key Employees-$131,179-$131,179
Fees for Services Other$123,631--$123,631
Payroll Taxes$463$63,090-$63,553
All Other Expenses$46,370$2,311-$48,681
Fees for Services Legal$47,230--$47,230
Office Expenses$25,069$1,878-$26,947
Travel$26,650--$26,650
Other Expenses$19,404--$19,404
Advertising$6,398$59-$6,457
Insurance$6,381--$6,381
Conferences and Meetings$5,984--$5,984
Depreciation Depletion$5,791--$5,791
Total Functional Expenses$2,083,439$285,245$0$2,368,684

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,433,976
Expenses per Audited Statements$2,368,684
Total Expenses per Form 990$2,368,684
Expenses Not Reported on Form 990$65,292
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Board MemberAdministration FeesNo$467,289
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payables to Affiliates$379,979
Reserve for Benefits$10,000
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“Jeff smedsrud milton smedsrud chairman chair. Emer. Son/father jeff smedsrud milton smedsrud chairman chair. Emet. Members of llc”

Form 990, Page 6, Part VI, Line 6

“Members consisted of individuals and small businesses.”

Form 990, Page 6, Part VI, Line 11B

“Form 990 is presented to the board members for approval before filing.”

Form 990, Page 6, Part VI, Line 12C

“Procedures for addressing the conflict of interest. A. An interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest.”

Form 990, Page 6, Part VI, Line 19

“Communicating for america makes its governing documents, policies and financial statements available to members only. It does not make such documents and financial statements available to the general public.”

Filing and Contact Details

Filer

Filer Name
Communicating for Americainc
EIN
41-1281767
Phone
2187393241
Address
112 EAST LINCOLN AVE, FERGUS FALLS, MN 56537

Signing Officer

Name
Jeff Smedsrud
Title
Chairman/CEO
Phone
2187393241
Signed
2018-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Smedsrud
Formed
1972
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
4
Employees
7

Preparer

Firm
Carlsonsv Llp
Address
2450 COLLEGE WAY, FERGUS FALLS, MN 56537
Preparer
Jesse D Mark Ea
Phone
2187393267
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

“Apprenticeship programs in occupations relating to agriculture, forestry, and fishing. Ca also works to establish and register national skill standards with the us department of labor for apprenticeship training in agricultural occupations, which enables participants to receive on the job training, educational course work, and cultural experience in the us and abroad.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization is a non-for-profit organization that is exempt from income taxes under section 501(c)(5) of the internal revenue code and similar state provisions. However, income from certain activities not directly related to the organization's tax exempt purpose would be subject to taxation as unrelated business income. The organization has also been identified as an entity that is not a private foundation within the meaning of section 509(a) of the code. The organization's accounting policy is to present interest and penalties as components of the provision for income taxes. The organization's tax retuns are subject to possible examination by taxing authorities. With few exceptions, the tax returns essentially remain open for possible examination for a period of three years after the respective filing deadlines of those returns.”

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

“Rental expenses 13,065 consolidated foundation income 176,623 lake area community healthplan k-1 342”

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

“Rental expenses 13,065 consolidated entity expenses 52,227”

Raw XML AppendixShowing 400 of 460 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NON-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND SIMILAR STATE PROVISIONS. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX EXEMPT PURPOSE WOULD BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE ORGANIZATION HAS ALSO BEEN IDENTIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. THE ORGANIZATION'S ACCOUNTING POLICY IS TO PRESENT INTEREST AND PENALTIES AS COMPONENTS OF THE PROVISION FOR INCOME TAXES. THE ORGANIZATION'S TAX RETUNS ARE SUBJECT TO POSSIBLE EXAMINATION BY TAXING AUTHORITIES. WITH FEW EXCEPTIONS, THE TAX RETURNS ESSENTIALLY REMAIN OPEN FOR POSSIBLE EXAMINATION FOR A PERIOD OF THREE YEARS AFTER THE RESPECTIVE FILING DEADLINES OF THOSE RETURNS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSES 13,065 CONSOLIDATED FOUNDATION INCOME 176,623 LAKE AREA COMMUNITY HEALTHPLAN K-1 342
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENTAL EXPENSES 13,065 CONSOLIDATED ENTITY EXPENSES 52,227
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0ASSOCIATION MGMNT SERVICES LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0ADMINISTRATION FEES
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0APPRENTICESHIP PROGRAMS IN OCCUPATIONS RELATING TO AGRICULTURE, FORESTRY, AND FISHING. CA ALSO WORKS TO ESTABLISH AND REGISTER NATIONAL SKILL STANDARDS WITH THE US DEPARTMENT OF LABOR FOR APPRENTICESHIP TRAINING IN AGRICULTURAL OCCUPATIONS, WHICH ENABLES PARTICIPANTS TO RECEIVE ON THE JOB TRAINING, EDUCATIONAL COURSE WORK, AND CULTURAL EXPERIENCE IN THE US AND ABROAD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1JEFF SMEDSRUD MILTON SMEDSRUD CHAIRMAN CHAIR. EMER. SON/FATHER JEFF SMEDSRUD MILTON SMEDSRUD CHAIRMAN CHAIR. EMET. MEMBERS OF LLC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS CONSISTED OF INDIVIDUALS AND SMALL BUSINESSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS PRESENTED TO THE BOARD MEMBERS FOR APPROVAL BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST. A. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMMUNICATING FOR AMERICA MAKES ITS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS AVAILABLE TO MEMBERS ONLY. IT DOES NOT MAKE SUCH DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0FINANCIAL
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