Civic Intelligence

Community Associations Institute of Minnesota

990 • Fiscal year 2017 • EIN 41-1327743

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 09, 2018

Post Office Box 390181Edina, MN 55439-2300

(612) 305-1408

Siviq Scores

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

Liabilities / Assets

87th percentile

0.34x

Higher debt load relative to assets than 87% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

86th percentile

0.22x

Higher debt load relative to revenue than 86% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Net Margin

25th percentile

-7.7%

Higher net margin than 25% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Asset Growth

10th percentile

-33%

Faster asset growth than 10% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

11th percentile

-29%

Faster revenue growth than 11% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$172,440

Down $86,761 (-33%) from 2016

Net Assets

Down

$114,103

Down $20,119 (-15%) from 2016

Liabilities

Down

$58,337

Down $66,642 (-53%) from 2016

Revenue

Down

$259,726

Down $106,399 (-29%) from 2016

Expenses

Down

$279,845

Down $74,022 (-21%) from 2016

Net Income

Down

-$20,119

Down $32,377 (-264%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $137,820Liabilities 2010: $63,545Net Assets 2010: $74,2752010Assets 2011: $160,125Liabilities 2011: $97,315Net Assets 2011: $62,8102011Assets 2012: $191,125Liabilities 2012: $92,402Net Assets 2012: $98,7232012Assets 2013: $245,829Liabilities 2013: $114,625Net Assets 2013: $131,2042013Assets 2014: $240,704Liabilities 2014: $77,699Net Assets 2014: $163,0052014Assets 2015: $241,020Liabilities 2015: $119,056Net Assets 2015: $121,9642015Assets 2016: $259,201Liabilities 2016: $124,979Net Assets 2016: $134,2222016Assets 2017: $172,440Liabilities 2017: $58,337Net Assets 2017: $114,1032017Assets 2018: $174,286Liabilities 2018: $59,105Net Assets 2018: $115,1812018Assets 2019: $291,433Liabilities 2019: $137,791Net Assets 2019: $153,6422019Assets 2020: $426,308Liabilities 2020: $227,307Net Assets 2020: $199,0012020Assets 2021: $720,037Liabilities 2021: $435,067Net Assets 2021: $284,9702021Assets 2022: $837,916Liabilities 2022: $453,724Net Assets 2022: $384,1922022Assets 2023: $966,743Liabilities 2023: $545,049Net Assets 2023: $421,6942023Assets 2024: $1,030,356Liabilities 2024: $562,921Net Assets 2024: $467,4352024

Highlighted filing

2017

Assets$172,440
Liabilities$58,337
Net Assets$114,103

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $286,2022010Expenses 2011: $272,7732011Expenses 2012: $286,0112012Revenue 2013: $333,917Expenses 2013: $301,436Net Income 2013: $32,4812013Revenue 2014: $337,416Expenses 2014: $305,615Net Income 2014: $31,8012014Revenue 2015: $328,384Expenses 2015: $369,425Net Income 2015: -$41,0412015Revenue 2016: $366,125Expenses 2016: $353,867Net Income 2016: $12,2582016Revenue 2017: $259,726Expenses 2017: $279,845Net Income 2017: -$20,1192017Revenue 2018: $254,729Expenses 2018: $253,651Net Income 2018: $1,0782018Revenue 2019: $323,510Expenses 2019: $285,049Net Income 2019: $38,4612019Revenue 2020: $359,620Expenses 2020: $314,262Net Income 2020: $45,3582020Revenue 2021: $447,152Expenses 2021: $361,183Net Income 2021: $85,9692021Revenue 2022: $627,913Expenses 2022: $528,792Net Income 2022: $99,1212022Revenue 2023: $711,409Expenses 2023: $674,496Net Income 2023: $36,9132023Revenue 2024: $808,716Expenses 2024: $762,930Net Income 2024: $45,7862024

Highlighted filing

2017

Revenue$259,726
Expenses$279,845
Net Income-$20,119
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 9, 2018
Return Version
2017v2.3
Gross Receipts
$327,487
Mission and Program Overview

Mission

To serve as a forum for education, networking & information for decision-makers & leaders in the community association market.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$153,239$98,513▼ $54,726
Accounts Receivable$2,922$54,991▲ $52,069
Cash and Non-Interest-Bearing Accounts$101,760$11,510▼ $90,250
Prepaid Expenses and Deferred Charges$1,280$7,426▲ $6,146
Total Assets$259,201$172,440▼ $86,761
Liabilities
Deferred Revenue$107,875$54,081▼ $53,794
Accounts Payable and Accrued Expenses$17,104--
Other Liabilities$0$4,256▲ $4,256
Total Liabilities$124,979$58,337▼ $66,642
Net Assets / Fund Balance
Unrestricted Net Assets$134,222$114,103▼ $20,119
Total Net Assets Fund Balance$134,222$114,103▼ $20,119
Total Liabilities and Net Assets / Fund Balance$259,201$172,440▼ $86,761
Compensation and Service Providers

Board Members and Trustees

NameTitle
Matthew DrewesPresident
Joe CrawfordPresident-elect
Chris JonesDirector
Josh ReamsDirector
Larry TeienDirector
Michelle StephansDirector
Rob WelchDirector
Kris BirchSecretary
Mary FelixTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$31,743
Program Service Revenue
$68,653
Investment Income
$292
Other Revenue
$159,038
Change in Net Assets
$-20,119
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$279,845
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$81,014
All Other Expenses---$57,994
Other Expenses---$31,267
Fees for Services Legal---$8,375
Fees for Services Lobbying---$6,658
Office Expenses---$2,315
Conferences and Meetings---$599
Insurance---$571
Travel---$145
Total Functional Expenses$0$0$0$279,845
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$67,761
Fundraising Gross Income$52,255
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$35,351$35,351-$35,351
Social Events$16,904$16,904$28,900$-11,996
Total Events$52,255$52,255$67,761$-15,506
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Income Taxes$4,256
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The organization has delegated office administration, board & committee support, events management, website maintenance, communications & financial services to a management company. The board monitors the management company activities.

Form 990, Part VI, Section A, Line 6

Membership is comprised of community association decision makers.

Form 990, Part VI, Section A, Line 7A

Members elect the board by voting for candidates each year.

Form 990, Part VI, Section A, Line 7B

Changes to the bylaws are presented to the full membership for approval.

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

An electronic copy of the 990 is provided to the board & they approve the 990 via e-mail prior to filing.

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

Board members are provided a copy of the policy and disclosure form each year.

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

Management contract is reviewed by the board annually.

Form 990, Part VI, Section C, Line 19

Government documents, policies & financial statements may be obtained upon e-mail or phone request through the management company ewald consulting.

Filing and Contact Details

Filer

Filer Name
Community Associations Institute of Mn
EIN
41-1327743
Phone
6123051408
Address
POST OFFICE BOX 390181, EDINA, MN 55439-2300

Signing Officer

Name
Joe Crawford
Title
President Elect
Phone
9522122216
Signed
2018-07-09
Discuss with paid preparer
No

Organization Details

Principal Officer
Matthew a Drewes
Formed
1976
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
20

Preparer

Firm
Casey Menden Faust & Nelson Pa
Address
7900 WEST 78TH STREET SUITE 450, EDINA, MN 55439-2586
Preparer
Scott M Callahan
Phone
9529467900
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Vision award expense 17,868. Reimbursements 11,563. Directory expenses 7,412. Educational 7,113. Credit card processing fees 4,991. General administrative 3,683. Bad debt expense 3,448. Other business expenses 1,661. Bank/service fees 255.

Raw XML Appendix385 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/TotalLiabilityAmt04256
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt067761
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SOCIAL EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt035351
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt016904
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt052255
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt035351
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt016904
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt052255
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-15506
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt028900
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt028900
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt038861
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt038861
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS DELEGATED OFFICE ADMINISTRATION, BOARD & COMMITTEE SUPPORT, EVENTS MANAGEMENT, WEBSITE MAINTENANCE, COMMUNICATIONS & FINANCIAL SERVICES TO A MANAGEMENT COMPANY. THE BOARD MONITORS THE MANAGEMENT COMPANY ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERSHIP IS COMPRISED OF COMMUNITY ASSOCIATION DECISION MAKERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ELECT THE BOARD BY VOTING FOR CANDIDATES EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CHANGES TO THE BYLAWS ARE PRESENTED TO THE FULL MEMBERSHIP FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AN ELECTRONIC COPY OF THE 990 IS PROVIDED TO THE BOARD & THEY APPROVE THE 990 VIA E-MAIL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD MEMBERS ARE PROVIDED A COPY OF THE POLICY AND DISCLOSURE FORM EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MANAGEMENT CONTRACT IS REVIEWED BY THE BOARD ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNMENT DOCUMENTS, POLICIES & FINANCIAL STATEMENTS MAY BE OBTAINED UPON E-MAIL OR PHONE REQUEST THROUGH THE MANAGEMENT COMPANY EWALD CONSULTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8VISION AWARD EXPENSE 17,868. REIMBURSEMENTS 11,563. DIRECTORY EXPENSES 7,412. EDUCATIONAL 7,113. CREDIT CARD PROCESSING FEES 4,991. GENERAL ADMINISTRATIVE 3,683. BAD DEBT EXPENSE 3,448. OTHER BUSINESS EXPENSES 1,661. BANK/SERVICE FEES 255.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0259201
IRS990/TotalAssetsEOYAmt0172440
IRS990/TotalAssetsGrp/BOYAmt0259201
IRS990/TotalAssetsGrp/EOYAmt0172440
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt031743
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0279845
IRS990/TotalGrossUBIAmt0114175
IRS990/TotalLiabilitiesBOYAmt0124979
IRS990/TotalLiabilitiesEOYAmt058337
IRS990/TotalLiabilitiesGrp/BOYAmt0124979
IRS990/TotalLiabilitiesGrp/EOYAmt058337
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0134222
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0114103
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt068653
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0-15214
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0129022
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0259726
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0114175
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0259201
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0172440
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt0145
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0134222
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0114103
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02100 ATT TOWER 901 MARQUETTE AVE
IRS990/USAddress/CityNm0MINNEAPOLIS
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055402
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.CAI-MN.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd00
ReturnHeader/BusinessOfficerGrp/PersonNm0JOE CRAWFORD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT ELECT
ReturnHeader/BusinessOfficerGrp/PhoneNum09522122216
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNITY ASSOCIATIONS INSTITUTE OF MN
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0411327743
ReturnHeader/Filer/PhoneNum06123051408
ReturnHeader/Filer/USAddress/AddressLine1Txt0POST OFFICE BOX 390181
ReturnHeader/Filer/USAddress/CityNm0EDINA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd0554392300
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId03B76ADF1548B35868A0459B6B8E6C4A97C7C8108
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId02DDA8EEA25E32E41E6828491E0799AC1A237CB80
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0173.11.32.173
ReturnHeader/FilingSecurityInformation/IPDt02018-07-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm006:30:25
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411535741
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CASEY MENDEN FAUST & NELSON PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07900 WEST 78TH STREET SUITE 450
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EDINA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0554392586
ReturnHeader/PreparerPersonGrp/PhoneNum09529467900
ReturnHeader/PreparerPersonGrp/PreparationDt02018-07-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT M CALLAHAN
ReturnHeader/ReturnTs02018-07-31T06:53:28-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.56$0.47$0.81$0.76$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.55$0.42$0.71$0.67$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.45$0.38$0.63$0.53$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.44$0.28$0.45$0.36$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.23$0.20$0.36$0.31$0.05
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.14$0.15$0.32$0.29$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.17$0.06$0.12$0.25$0.25$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.17$0.06$0.11$0.26$0.28$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.12$0.13$0.37$0.35$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.12$0.12$0.33$0.37$0.04
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.08$0.16$0.34$0.31$0.03
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.25$0.11$0.13$0.33$0.30$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.09$0.10$0.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.10$0.06$0.27
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.06$0.07$0.29