Civic Intelligence

Minnesota State Cattlemens Association

990 • Fiscal year 2014 • EIN 41-1343011

Sep 01, 2013 to Aug 31, 2014 • Filed on Feb 17, 2015

23722 - 230th StreetMaple Plain, MN 55350

(612) 618-6619

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

53rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Net Margin

82nd percentile

18%

Higher net margin than 82% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Top Officer Pay

85th percentile

$27,500

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 13.2% of source-year revenue.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Asset Growth

90th percentile

35%

Faster asset growth than 90% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

50th percentile

0.6%

Faster revenue growth than 50% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$144,518

Up $37,772 (+35%) from 2013

Net Assets

Up

$144,518

Up $37,772 (+35%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Up

$208,148

Up $1,282 (+0.6%) from 2013

Expenses

Down

$170,376

Down $62,469 (-27%) from 2013

Net Income

Up

$37,772

Up $63,751 (+245%) from 2013

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $106,228Liabilities 2011: $0Net Assets 2011: $106,2282011Assets 2012: $132,725Liabilities 2012: $0Net Assets 2012: $132,7252012Assets 2013: $106,746Liabilities 2013: $0Net Assets 2013: $106,7462013Assets 2014: $144,518Liabilities 2014: $0Net Assets 2014: $144,5182014Assets 2015: $183,950Liabilities 2015: $33,207Net Assets 2015: $150,7432015Assets 2016: $137,289Liabilities 2016: $1,813Net Assets 2016: $135,4762016Assets 2017: $183,131Liabilities 2017: $1,680Net Assets 2017: $181,4512017Assets 2018: $136,260Liabilities 2018: $41,194Net Assets 2018: $95,0662018Assets 2019: $116,987Liabilities 2019: $31,623Net Assets 2019: $85,3642019Assets 2020: $127,729Liabilities 2020: $27,000Net Assets 2020: $100,7292020Assets 2021: $94,794Liabilities 2021: $27,630Net Assets 2021: $67,1642021Assets 2022: $82,524Liabilities 2022: $20,998Net Assets 2022: $61,5262022Assets 2023: $80,919Liabilities 2023: $19,201Net Assets 2023: $61,7182023Assets 2024: $110,502Liabilities 2024: $14,995Net Assets 2024: $95,5072024Assets 2025: $112,646Liabilities 2025: $11,994Net Assets 2025: $100,6522025

Highlighted filing

2014

Assets$144,518
Liabilities$0
Net Assets$144,518

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $142,059Expenses 2011: $129,970Net Income 2011: $12,0892011Revenue 2012: $172,629Expenses 2012: $159,758Net Income 2012: $12,8712012Revenue 2013: $206,866Expenses 2013: $232,845Net Income 2013: -$25,9792013Revenue 2014: $208,148Expenses 2014: $170,376Net Income 2014: $37,7722014Revenue 2015: $246,936Expenses 2015: $238,773Net Income 2015: $8,1632015Revenue 2016: $197,338Expenses 2016: $212,605Net Income 2016: -$15,2672016Revenue 2017: $323,931Expenses 2017: $277,956Net Income 2017: $45,9752017Revenue 2018: $262,840Expenses 2018: $349,225Net Income 2018: -$86,3852018Revenue 2019: $234,054Expenses 2019: $243,756Net Income 2019: -$9,7022019Revenue 2020: $124,519Expenses 2020: $147,069Net Income 2020: -$22,5502020Revenue 2021: $129,154Expenses 2021: $142,270Net Income 2021: -$13,1162021Revenue 2022: $142,890Expenses 2022: $148,528Net Income 2022: -$5,6382022Revenue 2023: $232,048Expenses 2023: $231,856Net Income 2023: $1922023Revenue 2024: $268,287Expenses 2024: $234,498Net Income 2024: $33,7892024Revenue 2025: $202,899Expenses 2025: $197,754Net Income 2025: $5,1452025

Highlighted filing

2014

Revenue$208,148
Expenses$170,376
Net Income$37,772
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Feb 17, 2015
Return Version
2013v4.0
Gross Receipts
$208,148
Mission and Program Overview

Mission

Promotion of beef industry

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$53,301$93,422▲ $40,121
Savings and Temporary Cash Investments$40,000$30,000▼ $10,000
Accounts Receivable$12,838$20,489▲ $7,651
Land, Buildings, and Equipment, Net$607$607→ $0
Total Assets$106,746$144,518▲ $37,772
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$106,746$144,518▲ $37,772
Total Net Assets Fund Balance$106,746$144,518▲ $37,772
Total Liabilities and Net Assets / Fund Balance$106,746$144,518▲ $37,772

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$607--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lynn GiessExec DirectorPT$27,500$27,500
Joe MartinFinancialPT$5,500$5,500

Board Members and Trustees

NameTitle
John ChuteCouncil Chair
Mike LanduytCouncil Chair
Dar GiessPresident
Tim NoltePresident Elect
Krist WollumVice President
Carl SackreiterDirector
Dan HeppnerDirector
Dick PesekDirector
Gary SampsonDirector
Grant BreitkreutzDirector
Jon OlsonDirector
Roger PickDirector
Roger WagnerDirector
Kevin HogeSec-treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$90,663
Program Service Revenue
$117,485
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$37,772
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$170,376
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
Conferences and Meetings$42,027--$42,027
Fees for Services Management$20,313$12,687-$33,000
Fees for Services Lobbying-$28,734-$28,734
Advertising$17,336--$17,336
All Other Expenses$4,921--$4,921
Travel-$4,306-$4,306
Office Expenses-$4,225-$4,225
Other Expenses$3,138--$3,138
Insurance-$1,663-$1,663
Total Functional Expenses$118,761$51,615$0$170,376
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
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
No
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

Management duties delegation Part VI line 3

Yes, organization secures general management services from an independent contractor on a monthly basis.

Member election for additional members Part VI line 7A

Yes, organization's by-laws provide for the members to elect the governing body.

Governing body decisions Part VI line 7B

Yes, organizations by-laws provide for the membership to ratify decisions made by the governing body during the year. A minimum of one meeting of the membership must be convened each year at which the previous actions of the governing body are examined, accepted, modified and accepted or rejected.

Form 990 governing body review Part VI line 11

Yes, organization regularly monitors and enforces compliance with conflict of interest policy by an independent audit committee that examines the organization's financial records annually to ensure that the organizations by-laws and financial management policies are complied with at all times. Additionally, a fundamental performance standard within the contract for independent management services is that entity providing the management services ensure all operations of the organization are in strict compliance with the by-laws and financial management policies of the organization.

Conflict of interest policy compliance Part VI line 12C

Yes, the organization has and monitors the conflict of interest policy.

Governing documents etc available to public Part VI line 19

Organizations governing documents, policies and financial statements are available to the public upon written request.

Filing and Contact Details

Filer

EIN
41-1343011

Signing Officer

Name
Ashley Kohls
Title
Secretary
Phone
6126186619
Signed
2015-02-17
Discuss with paid preparer
No

Organization Details

Formed
1978
Legal Domicile
Mn
Voting Board Members
15
Independent Board Members
0
Employees
0
Volunteers
100

Preparer

Preparer
Donald S Morris
Phone
2189274270
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

PRIOR YEAR ADJUSTMENT.

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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/OtherExpensesGrp/TotalAmt21516
IRS990/OtherExpensesGrp/TotalAmt33138
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0ANNUAL CONVENTION
IRS990/ProgramServiceRevenueGrp/Desc1FARMFEST
IRS990/ProgramServiceRevenueGrp/Desc2YOUTH & LEADERSHIP
IRS990/ProgramServiceRevenueGrp/Desc3PUBLICATIONS & PROMOTIO
IRS990/ProgramServiceRevenueGrp/Desc4INTEREST & MISC
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt049536
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt139547
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt38700
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt418202
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt049536
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt139547
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt38700
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt418202
IRS990/ProgSrvcAccomActy2Grp/Desc0ADVOCACY: ADVOCATING ON BEHALF OF MINNESOTA BEEF PRODUCERS ON LEGISLATIVE, REGULATORY AND CONSUMER ISSUES
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt028377
IRS990/ProgSrvcAccomActy3Grp/Desc0YOUTH PROGRAMMING: PROMOTING YOUTH TO BECOME INVOLVED IN CATTLE SECTOR
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt04000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt074382
IRS990/PYInvestmentIncomeAmt0390
IRS990/PYOtherExpensesAmt0232845
IRS990/PYProgramServiceRevenueAmt0132094
IRS990/PYRevenuesLessExpensesAmt0-25979
IRS990/PYTotalExpensesAmt0232845
IRS990/PYTotalRevenueAmt0206866
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt037772
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt097784
IRS990/SavingsAndTempCashInvstGrp/BOYAmt040000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt030000
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0607
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0607
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0607
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0YES, ORGANIZATION SECURES GENERAL MANAGEMENT SERVICES FROM AN INDEPENDENT CONTRACTOR ON A MONTHLY BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1YES, ORGANIZATION'S BY-LAWS PROVIDE FOR THE MEMBERS TO ELECT THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2YES, ORGANIZATIONS BY-LAWS PROVIDE FOR THE MEMBERSHIP TO RATIFY DECISIONS MADE BY THE GOVERNING BODY DURING THE YEAR. A MINIMUM OF ONE MEETING OF THE MEMBERSHIP MUST BE CONVENED EACH YEAR AT WHICH THE PREVIOUS ACTIONS OF THE GOVERNING BODY ARE EXAMINED, ACCEPTED, MODIFIED AND ACCEPTED OR REJECTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3YES, ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH CONFLICT OF INTEREST POLICY BY AN INDEPENDENT AUDIT COMMITTEE THAT EXAMINES THE ORGANIZATION'S FINANCIAL RECORDS ANNUALLY TO ENSURE THAT THE ORGANIZATIONS BY-LAWS AND FINANCIAL MANAGEMENT POLICIES ARE COMPLIED WITH AT ALL TIMES. ADDITIONALLY, A FUNDAMENTAL PERFORMANCE STANDARD WITHIN THE CONTRACT FOR INDEPENDENT MANAGEMENT SERVICES IS THAT ENTITY PROVIDING THE MANAGEMENT SERVICES ENSURE ALL OPERATIONS OF THE ORGANIZATION ARE IN STRICT COMPLIANCE WITH THE BY-LAWS AND FINANCIAL MANAGEMENT POLICIES OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4YES, THE ORGANIZATION HAS AND MONITORS THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ORGANIZATIONS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PRIOR YEAR ADJUSTMENT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Management duties delegation Part VI line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0106746
IRS990/TotalAssetsEOYAmt0144518
IRS990/TotalAssetsGrp/BOYAmt0106746
IRS990/TotalAssetsGrp/EOYAmt0144518
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt090663
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt051615
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0118761
IRS990/TotalFunctionalExpensesGrp/TotalAmt0170376
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0106746
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0144518
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0118761
IRS990/TotalProgramServiceRevenueAmt0117485
IRS990/TotalReportableCompFromOrgAmt033000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0117485
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0208148
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0106746
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0144518
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt04306
IRS990/TravelGrp/TotalAmt04306
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0106746
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0144518
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.mnsca.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0ASHLEY KOHLS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum06126186619
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-17
ReturnHeader/Filer/BusinessName/BusinessNameLine10MINNESOTA STATE CATTLEMENS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MINN
ReturnHeader/Filer/EIN0411343011

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.13$0.12$1.01$2.03$1.98$0.05
2024Detailed filing. Detailed filing data is available for this year.$1.11$0.15$0.96$2.68$2.34$0.34
2023Detailed filing. Detailed filing data is available for this year.$0.81$0.19$0.62$2.32$2.32$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.83$0.21$0.62$1.43$1.49$0.06
2021Detailed filing. Detailed filing data is available for this year.$0.95$0.28$0.67$1.29$1.42$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.28$0.27$1.01$1.25$1.47$0.23
2019Detailed filing. Detailed filing data is available for this year.$1.17$0.32$0.85$2.34$2.44$0.10
2018Detailed filing. Detailed filing data is available for this year.$1.36$0.41$0.95$2.63$3.49$0.86
2017Detailed filing. Detailed filing data is available for this year.$1.83$0.02$1.81$3.24$2.78$0.46
2016Detailed filing. Detailed filing data is available for this year.$1.37$0.02$1.35$1.97$2.13$0.15
2015Detailed filing. Detailed filing data is available for this year.$1.84$0.33$1.51$2.47$2.39$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.45$0.00$1.45$2.08$1.70$0.38
2013Summary only. Only limited summary data is available for this year.$1.07$0.00$1.07$2.07$2.33$0.26
2012Summary only. Only limited summary data is available for this year.$1.33$0.00$1.33$1.73$1.60$0.13
2011Summary only. Only limited summary data is available for this year.$1.06$0.00$1.06$1.42$1.30$0.12