Civic Intelligence

Cedar Branch Developmental Achievement Center Inc.

990 • Fiscal year 2019 • EIN 41-1311051

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 30, 2020

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

38th percentile

0.01x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

41st percentile

0.01x

Higher debt load relative to revenue than 41% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

18th percentile

-13%

Higher net margin than 18% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

69th percentile

$55,363

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 13.1% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

20th percentile

-6.8%

Faster asset growth than 20% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

70th percentile

18%

Faster revenue growth than 70% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$746,577

Down $54,664 (-6.8%) from 2018

Net Assets

Down

$741,273

Down $55,818 (-7.0%) from 2018

Liabilities

Up

$5,304

Up $1,154 (+28%) from 2018

Revenue

Up

$423,149

Up $64,624 (+18%) from 2018

Expenses

Down

$478,967

Down $68,281 (-12%) from 2018

Net Income

Up

-$55,818

Up $132,905 (+70%) from 2018

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

2019

Assets$746,577
Liabilities$5,304
Net Assets$741,273

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

2019

Revenue$423,149
Expenses$478,967
Net Income-$55,818
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 30, 2020
Return Version
2019v5.1
Gross Receipts
$423,149
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$632,848$639,093▲ $6,245
Land, Buildings, and Equipment, Net$47,899$41,682▼ $6,217
Cash and Non-Interest-Bearing Accounts$107,827$38,126▼ $69,701
Accounts Receivable$8,068$27,676▲ $19,608
Prepaid Expenses and Deferred Charges$4,599$0▼ $4,599
Total Assets$801,241$746,577▼ $54,664
Liabilities
Accounts Payable and Accrued Expenses$4,150$5,304▲ $1,154
Total Liabilities$4,150$5,304▲ $1,154
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$595,376$539,558▼ $55,818
Net Assets With Donor Restrictions$201,715$201,715→ $0
Total Net Assets Fund Balance$797,091$741,273▼ $55,818
Total Liabilities and Net Assets / Fund Balance$801,241$746,577▼ $54,664

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,345$267,747$275,092
Buildings$14,741$164,258$178,999
Land$19,596-$19,596
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stephen ThorsonExecutive DirectorFT$40,797$14,566$55,363

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$48,883
Program Service Revenue
$367,863
Investment Income
$6,403
Other Revenue
$0
All Other Contributions
$48,883
Change in Net Assets
$-55,818
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$308,283
Other Expenses$170,684
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$194,374--$194,374
Current Officers, Directors, Trustees, and Key Employees$44,290$11,073-$55,363
Other Employee Benefits$39,751--$39,751
Occupancy$34,676--$34,676
Insurance$27,422--$27,422
Payroll Taxes$18,795--$18,795
Other Expenses$7,840--$7,840
Office Expenses$7,671--$7,671
Fees for Services Accounting$4,235$2,000-$6,235
Depreciation Depletion$6,217--$6,217
All Other Expenses$3,659--$3,659
Total Functional Expenses$465,894$13,073$0$478,967
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 35% controlled entity
No
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 developmental achievement center inc. 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. This process is documented in the board minutes annually.

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
2020-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen Thorson
Formed
1975
Legal Domicile
Mn
Voting Board Members
4
Independent Board Members
4
Employees
30
Volunteers
6

Preparer

Firm
Cliftonlarsonallen Llp
Address
101 NORTH SECOND STREET SUITE 200, MANKATO, MN 56001
Preparer
Lisa Rucker
Phone
5073868800
Raw XML Appendix380 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/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt055768
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt062901
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt070816
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0154572
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0392940
IRS990ScheduleA/TotalSupportAmt0411903
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt014741
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0164258
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0178999
IRS990ScheduleD/EquipmentGrp/BookValueAmt07345
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0267747
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0275092
IRS990ScheduleD/LandGrp/BookValueAmt019596
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt019596
IRS990ScheduleD/TotalBookValueLandBuildingsAmt041682
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 DEVELOPMENTAL ACHIEVEMENT CENTER INC. 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. THIS PROCESS IS DOCUMENTED IN THE BOARD MINUTES ANNUALLY.
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0801241
IRS990/TotalAssetsEOYAmt0746577
IRS990/TotalAssetsGrp/BOYAmt0801241
IRS990/TotalAssetsGrp/EOYAmt0746577
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt048883
IRS990/TotalEmployeeCnt030
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013073
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0465894
IRS990/TotalFunctionalExpensesGrp/TotalAmt0478967
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04150
IRS990/TotalLiabilitiesEOYAmt05304
IRS990/TotalLiabilitiesGrp/BOYAmt04150
IRS990/TotalLiabilitiesGrp/EOYAmt05304
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0797091
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0741273
IRS990/TotalOtherCompensationAmt014566
IRS990/TotalProgramServiceExpensesAmt0465894
IRS990/TotalProgramServiceRevenueAmt0367863
IRS990/TotalReportableCompFromOrgAmt040797
IRS990/TotalRevenueGrp/ExclusionAmt06403
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0367863
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0423149
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0801241
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0746577
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 316
IRS990/USAddress/CityNm0ADAMS
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055909
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHEN THORSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05075827726
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CEDAR BRANCH DEVELOPMENTAL ACHIEVEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0CEDA
ReturnHeader/Filer/EIN0411311051
ReturnHeader/Filer/PhoneNum05075827726
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 316
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ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0CA29FB231CFF0956B784CD12EF5BFB3F7CB1D25A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt067.137.57.251
ReturnHeader/FilingSecurityInformation/IPDt02020-10-30
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm012:10:41
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0101 NORTH SECOND STREET SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MANKATO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056001
ReturnHeader/PreparerPersonGrp/PhoneNum05073868800
ReturnHeader/PreparerPersonGrp/PreparationDt02020-10-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LISA RUCKER
ReturnHeader/ReturnTs02020-11-09T15:33:01-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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