Civic Intelligence

Cedar Branch Developmental Achievement Center Inc.

990 • Fiscal year 2016 • EIN 41-1311051

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 11, 2017

PO Box 316Adams, MN 55909

(507) 582-7726

Siviq Scores

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

Liabilities / Assets

35th percentile

0.01x

Higher debt load relative to assets than 35% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

38th percentile

0.01x

Higher debt load relative to revenue than 38% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

42nd percentile

0.5%

Higher net margin than 42% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

60th percentile

$38,157

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 8.0% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

42nd percentile

-0.4%

Faster asset growth than 42% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

16th percentile

-21%

Faster revenue growth than 16% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$979,353

Down $4,044 (-0.4%) from 2015

Net Assets

Up

$972,885

Up $2,366 (+0.2%) from 2015

Liabilities

Down

$6,468

Down $6,410 (-50%) from 2015

Revenue

Down

$478,163

Down $128,410 (-21%) from 2015

Expenses

Down

$475,797

Down $30,666 (-6.1%) from 2015

Net Income

Down

$2,366

Down $97,744 (-98%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $961,665Liabilities 2010: $12,108Net Assets 2010: $949,5572010Assets 2011: $994,405Liabilities 2011: $13,823Net Assets 2011: $980,5822011Assets 2012: $949,392Liabilities 2012: $15,430Net Assets 2012: $933,9622012Assets 2013: $961,525Liabilities 2013: $8,903Net Assets 2013: $952,6222013Assets 2014: $885,970Liabilities 2014: $15,561Net Assets 2014: $870,4092014Assets 2015: $983,397Liabilities 2015: $12,878Net Assets 2015: $970,5192015Assets 2016: $979,353Liabilities 2016: $6,468Net Assets 2016: $972,8852016Assets 2017: $990,632Liabilities 2017: $4,818Net Assets 2017: $985,8142017Assets 2018: $801,241Liabilities 2018: $4,150Net Assets 2018: $797,0912018Assets 2019: $746,577Liabilities 2019: $5,304Net Assets 2019: $741,2732019Assets 2020: $630,961Liabilities 2020: $58,551Net Assets 2020: $572,4102020Assets 2021: $436,190Liabilities 2021: $24,015Net Assets 2021: $412,1752021Assets 2022: $251,579Liabilities 2022: $1,046Net Assets 2022: $250,5332022Assets 2023: $148,678Liabilities 2023: $1,046Net Assets 2023: $147,6322023Assets 2024: $117,693Liabilities 2024: $1,046Net Assets 2024: $116,6472024

Highlighted filing

2016

Assets$979,353
Liabilities$6,468
Net Assets$972,885

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $386,7472010Expenses 2011: $464,3242011Expenses 2012: $552,4772012Revenue 2013: $523,143Expenses 2013: $504,483Net Income 2013: $18,6602013Revenue 2014: $465,589Expenses 2014: $547,802Net Income 2014: -$82,2132014Revenue 2015: $606,573Expenses 2015: $506,463Net Income 2015: $100,1102015Revenue 2016: $478,163Expenses 2016: $475,797Net Income 2016: $2,3662016Revenue 2017: $473,450Expenses 2017: $460,521Net Income 2017: $12,9292017Revenue 2018: $358,525Expenses 2018: $547,248Net Income 2018: -$188,7232018Revenue 2019: $423,149Expenses 2019: $478,967Net Income 2019: -$55,8182019Revenue 2020: $160,303Expenses 2020: $329,166Net Income 2020: -$168,8632020Revenue 2021: $95,749Expenses 2021: $255,984Net Income 2021: -$160,2352021Revenue 2022: $47,750Expenses 2022: $192,711Net Income 2022: -$144,9612022Revenue 2023: $75Expenses 2023: $102,976Net Income 2023: -$102,9012023Revenue 2024: $1,118Expenses 2024: $32,103Net Income 2024: -$30,9852024

Highlighted filing

2016

Revenue$478,163
Expenses$475,797
Net Income$2,366
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 11, 2017
Return Version
2016v3.0
Gross Receipts
$478,163
Mission and Program Overview

Mission

To provide day treatment and habilitation services to persons living in mower county, minnesota who are mentally disabled, brain injured or related condition. Teaching work skills and life skills using occupational and physical therapy.

To provide day treatment and habilitation services to persons living in mower county, minnesota

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$622,137$625,159▲ $3,022
Cash and Non-Interest-Bearing Accounts$87,939$241,367▲ $153,428
Land, Buildings, and Equipment, Net$59,562$64,769▲ $5,207
Accounts Receivable$205,423$42,248▼ $163,175
Prepaid Expenses and Deferred Charges$8,336$5,810▼ $2,526
Total Assets$983,397$979,353▼ $4,044
Liabilities
Accounts Payable and Accrued Expenses$12,878$6,468▼ $6,410
Total Liabilities$12,878$6,468▼ $6,410
Net Assets / Fund Balance
Unrestricted Net Assets$768,804$771,170▲ $2,366
Temporarily Rstr Net Assets$201,715$201,715→ $0
Total Net Assets Fund Balance$970,519$972,885▲ $2,366
Total Liabilities and Net Assets / Fund Balance$983,397$979,353▼ $4,044

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$18,365$256,728$275,093
Buildings$26,808$152,190$178,998
Land$19,596-$19,596
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Stephen ThorsonExecutive DirectorFT$38,157$38,157

Board Members and Trustees

NameTitle
George PercivalPresident
Anissa JonesDirector
Mary HuntleyDirector
Shirley MorganSecretary
Cheri MayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$70,816
Program Service Revenue
$405,543
Investment Income
$1,804
Other Revenue
$0
All Other Contributions
$70,816
Change in Net Assets
$2,366
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$337,187
Other Expenses$138,610
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$195,161--$195,161
Other Employee Benefits$81,427--$81,427
Current Officers, Directors, Trustees, and Key Employees$7,631$30,526-$38,157
Occupancy$32,603--$32,603
Payroll Taxes$22,442--$22,442
Insurance$19,361--$19,361
Office Expenses$4,647$13,940-$18,587
Depreciation Depletion$10,155--$10,155
Fees for Services Accounting$3,631$5,090-$8,721
All Other Expenses$7,417--$7,417
Other Expenses$5,823--$5,823
Total Functional Expenses$426,241$49,556$0$475,797
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
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed and approved by the executive director.

Form 990, Part VI, Section B, Line 12C

Disclosure in the organization should be made to the chief executive officer (or if he/she is the one with the conflict, the to the board chair), who shall bring the matter to the attention of the board. Disclosure involving directors should be made to the board chair, (or if he/she is the one with the conflict, the to the board vice-chair) who shall bring these matters to the board. The board shall determine whether a conflict exists and in the case of an existing conflict, whether the contemplated transaction may be authorized as just, fair, and reasonable to cedar branch. The decision of the board on these matters will rest in their sole discretion, and their concern must be the welfare of cedear branch and the advancement of its purpose.

Form 990, Part VI, Section B, Line 15A

The executive director's salary is reviewed by the board of directors at annual meetings. The board members review information on comparable jobs.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Cedar Branch Developmental Achievement
EIN
41-1311051
Phone
5075827726
Address
PO BOX 316, ADAMS, MN 55909

Signing Officer

Name
Stephen Thorson
Title
Executive Director
Phone
5075827726
Signed
2017-10-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen Thorson
Formed
1975
Legal Domicile
Mn
Voting Board Members
5
Independent Board Members
5
Employees
41
Volunteers
1

Preparer

Firm
Cliftonlarsonallen Llp
Address
101 NORTH SECOND ST SUITE 200, MANKATO, MN 56001-3567
Preparer
Lisa Rucker
Phone
5073868800
Raw XML Appendix375 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/EquipmentGrp/BookValueAmt018365
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0256728
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0275093
IRS990ScheduleD/LandGrp/BookValueAmt019596
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt064769
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DISCLOSURE IN THE ORGANIZATION SHOULD BE MADE TO THE CHIEF EXECUTIVE OFFICER (OR IF HE/SHE IS THE ONE WITH THE CONFLICT, THE TO THE BOARD CHAIR), WHO SHALL BRING THE MATTER TO THE ATTENTION OF THE BOARD. DISCLOSURE INVOLVING DIRECTORS SHOULD BE MADE TO THE BOARD CHAIR, (OR IF HE/SHE IS THE ONE WITH THE CONFLICT, THE TO THE BOARD VICE-CHAIR) WHO SHALL BRING THESE MATTERS TO THE BOARD. THE BOARD SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE TO CEDAR BRANCH. THE DECISION OF THE BOARD ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF CEDEAR BRANCH AND THE ADVANCEMENT OF ITS PURPOSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR'S SALARY IS REVIEWED BY THE BOARD OF DIRECTORS AT ANNUAL MEETINGS. THE BOARD MEMBERS REVIEW INFORMATION ON COMPARABLE JOBS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
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IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/BOYAmt0983397
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IRS990/TotalEmployeeCnt041
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt049556
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0426241
IRS990/TotalFunctionalExpensesGrp/TotalAmt0475797
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012878
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0970519
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IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0426241
IRS990/TotalProgramServiceRevenueAmt0405543
IRS990/TotalReportableCompFromOrgAmt038157
IRS990/TotalRevenueGrp/ExclusionAmt01804
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0405543
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0478163
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt01
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0983397
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0979353
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0768804
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0771170
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0AUSTIN
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055912
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHEN THORSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05075827726
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CEDAR BRANCH DEVELOPMENTAL ACHIEVEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0CEDA
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ReturnHeader/Filer/PhoneNum05075827726
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt067.137.57.251
ReturnHeader/FilingSecurityInformation/IPDt02017-10-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm008:50:23
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MANKATO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0560013567
ReturnHeader/PreparerPersonGrp/PhoneNum05073868800
ReturnHeader/PreparerPersonGrp/PreparationDt02017-10-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LISA RUCKER
ReturnHeader/ReturnTs02017-10-19T13:39:47-05:00
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.$1.18$0.01$1.17$0.01$0.32$0.31
2023Detailed filing. Detailed filing data is available for this year.$1.49$0.01$1.48$0.00$1.03$1.03
2022Detailed filing. Detailed filing data is available for this year.$2.52$0.01$2.51$0.48$1.93$1.45
2021Detailed filing. Detailed filing data is available for this year.$4.36$0.24$4.12$0.96$2.56$1.60
2020Detailed filing. Detailed filing data is available for this year.$6.31$0.59$5.72$1.60$3.29$1.69
2019Detailed filing. Detailed filing data is available for this year.$7.47$0.05$7.41$4.23$4.79$0.56
2018Detailed filing. Detailed filing data is available for this year.$8.01$0.04$7.97$3.59$5.47$1.89
2017Detailed filing. Detailed filing data is available for this year.$9.91$0.05$9.86$4.73$4.61$0.13
2016Detailed filing. Detailed filing data is available for this year.$9.79$0.06$9.73$4.78$4.76$0.02
2015Detailed filing. Detailed filing data is available for this year.$9.83$0.13$9.71$6.07$5.06$1.00
2014Detailed filing. Detailed filing data is available for this year.$8.86$0.16$8.70$4.66$5.48$0.82
2013Detailed filing. Detailed filing data is available for this year.$9.62$0.09$9.53$5.23$5.04$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.49$0.15$9.34$5.52
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.94$0.14$9.81$4.64
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.62$0.12$9.50$3.87