Civic Intelligence

Minnesota State Cattlemens Association

990 • Fiscal year 2018 • EIN 41-1343011

Sep 01, 2017 to Aug 31, 2018 • Filed on Feb 28, 2019

PO Box 12Maple Plain, MN 55359

(612) 618-6619

Siviq Scores

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

Liabilities / Assets

95th percentile

0.30x

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

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

92nd percentile

0.16x

Higher debt load relative to revenue than 92% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Net Margin

5th percentile

-33%

Higher net margin than 5% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Top Officer Pay

89th percentile

$36,681

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 14.0% of source-year revenue.

2018 filings • 501(c)5 • <$500k nonprofits • Source year 2018

Asset Growth

8th percentile

-26%

Faster asset growth than 8% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

10th percentile

-19%

Faster revenue growth than 10% of similar nonprofits.

2018 filings • 501(c)5 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$136,260

Down $46,871 (-26%) from 2017

Net Assets

Down

$95,066

Down $86,385 (-48%) from 2017

Liabilities

Up

$41,194

Up $39,514 (+2352%) from 2017

Revenue

Down

$262,840

Down $61,091 (-19%) from 2017

Expenses

Up

$349,225

Up $71,269 (+26%) from 2017

Net Income

Down

-$86,385

Down $132,360 (-288%) from 2017

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

2018

Assets$136,260
Liabilities$41,194
Net Assets$95,066

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

2018

Revenue$262,840
Expenses$349,225
Net Income-$86,385
Jump To
Filing Snapshot
Filing Period
Sep 1, 2017 to Aug 31, 2018
Signed
Feb 28, 2019
Return Version
2017v2.2
Gross Receipts
$262,840
Mission and Program Overview

Mission

Promotion of beef industry

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$19,767$38,089▲ $18,322
Cash and Non-Interest-Bearing Accounts$132,447$33,667▼ $98,780
Land, Buildings, and Equipment, Net-$29,968-
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$183,131$136,260▼ $46,871
Other Assets Total$30,917$34,536▲ $3,619
Liabilities
Mortgage Notes Payable Secured by Investment Property-$30,000-
Accounts Payable and Accrued Expenses$1,680$9,571▲ $7,891
Other Liabilities-$1,623-
Total Liabilities$1,680$41,194▲ $39,514
Net Assets / Fund Balance
Unrestricted Net Assets$181,451$95,066▼ $86,385
Total Net Assets Fund Balance$181,451$95,066▼ $86,385
Total Liabilities and Net Assets / Fund Balance$183,131$136,260▼ $46,871

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$29,968$32$30,000
Equipment-$607-
Other Assets Org$4,536--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ashley KohlsExecutive DirectorPT$36,681$36,681

Board Members and Trustees

NameTitle
Dennis SleiterChairman
Glenn GraffChairman
Grant BinfordChairman
Jim WulfChairman
Krist WollumPresident
Mike LanduytPresident Elect
Grant BreitkreutzVice President
Chuck HoffmanDirector
Dan AndersonDirector
Darvin KeehrDirector
Eric MouselDirector
Frank BrandDirector
John AppelDirector
Steve WesleyDirector
Tim NolteDirector
Warren JansmaDirector
Kevin HogeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,500
Program Service Revenue
$144,999
Investment Income
$0
Other Revenue
$116,341
All Other Contributions
$1,500
Change in Net Assets
$-86,385
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$312,544
Salaries, Compensation, and Employee Benefits$36,681
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$118,939$20,511-$139,450
Current Officers, Directors, Trustees, and Key Employees-$36,681-$36,681
Fees for Services Accounting-$12,467-$12,467
All Other Expenses-$6,214-$6,214
Other Expenses-$4,353-$4,353
Insurance-$590-$590
Office Expenses-$168-$168
Depreciation Depletion-$32-$32
Total Functional Expenses$118,939$230,286$0$349,225
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card$1,623
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

the officer signing the return reviews the return prior to sending the return.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board of directors determines the compensation of the executive director.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization makes its financial statements available to the members at the annual meeting and upon request.

Filing and Contact Details

Filer

Filer Name
Minnesota State Cattlemens Association
EIN
41-1343011
Phone
6126186619
Address
PO BOX 12, MAPLE PLAIN, MN 55359

Signing Officer

Name
Ashley Kohls
Title
Executive Director
Signed
2019-02-28
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
18
Independent Board Members
18
Employees
0

Preparer

Firm
Christianson PLLP
Address
302 5th Street SW, Willmar, MN 56201
Preparer
Kathryn M Koepp
Phone
3202355937
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IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt16Chairman
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IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0262840
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt018
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt0590
IRS990/InsuranceGrp/TotalAmt0590
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0639
IRS990/LandBldgEquipBasisNetGrp/EOYAmt029968
IRS990/LandBldgEquipCostOrOtherBssAmt030607
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt011203
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt011203
IRS990/MissionDesc0PROMOTION OF BEEF INDUSTRY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt030000
IRS990/NetAssetsOrFundBalancesBOYAmt0181451
IRS990/NetAssetsOrFundBalancesEOYAmt095066
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0168
IRS990/OfficeExpensesGrp/TotalAmt0168
IRS990/OfficerMailingAddressInd0true
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt030917
IRS990/OtherAssetsTotalGrp/EOYAmt034536
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc1MISC EXPENSE
IRS990/OtherExpensesGrp/Desc2MEETING EXPENSE
IRS990/OtherExpensesGrp/Desc3BANK FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0101848
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt132058
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt215364
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt34353
IRS990/OtherExpensesGrp/TotalAmt0101848
IRS990/OtherExpensesGrp/TotalAmt132058
IRS990/OtherExpensesGrp/TotalAmt215364
IRS990/OtherExpensesGrp/TotalAmt34353
IRS990/OtherLiabilitiesGrp/EOYAmt01623
IRS990/OtherRevenueMiscGrp/Desc0BEEF ALLIANCE
IRS990/OtherRevenueMiscGrp/Desc1FARMFEST
IRS990/OtherRevenueMiscGrp/Desc2OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt036500
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt138638
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt230000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt036500
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt138638
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt230000
IRS990/OtherRevenueTotalAmt0116341
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1OTHER PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc2REGISTRATION REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0142824
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12175
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0142824
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12175
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt015900
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0241777
IRS990/PYOtherRevenueAmt0180269
IRS990/PYProgramServiceRevenueAmt0127762
IRS990/PYRevenuesLessExpensesAmt045975
IRS990/PYSalariesCompEmpBnftPaidAmt036179
IRS990/PYTotalExpensesAmt0277956
IRS990/PYTotalRevenueAmt0323931
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-86385
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt029968
IRS990ScheduleD/BuildingsGrp/DepreciationAmt032
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt030000
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0607
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0607
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt030000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt14536
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CD
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1UNDEPOSITED FUNDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01623
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD
IRS990ScheduleD/TotalBookValueLandBuildingsAmt029968
IRS990ScheduleD/TotalBookValueOtherAssetsAmt034536
IRS990ScheduleD/TotalLiabilityAmt01623
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0the officer signing the return reviews the return prior to sending the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board of directors determines the compensation of the executive director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization makes its financial statements available to the members at the annual meeting and upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true

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