Civic Intelligence

Eagle Bluff Environmental Learning Center Inc.

990 • Fiscal year 2013 • EIN 41-1431959

Jan 01, 2013 to Dec 31, 2013 • Filed on May 12, 2014

28097 Goodview DriveLanesboro, MN 55949

(507) 467-2437

Siviq Scores

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

Liabilities / Assets

65th percentile

0.38x

Higher debt load relative to assets than 65% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

81st percentile

1.17x

Higher debt load relative to revenue than 81% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Net Margin

20th percentile

-7.9%

Higher net margin than 20% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Top Officer Pay

22nd percentile

$0

Higher top officer pay than 22% of similar nonprofits.

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

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Asset Growth

23rd percentile

-3.2%

Faster asset growth than 23% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$5,668,876

Down $188,130 (-3.2%) from 2012

Net Assets

Down

$3,511,574

Down $145,697 (-4.0%) from 2012

Liabilities

Down

$2,157,302

Down $42,433 (-1.9%) from 2012

Revenue

$1,842,980

No earlier filing loaded for comparison.

Expenses

Up

$1,988,677

Up $53,893 (+2.8%) from 2012

Net Income

-$145,697

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $6,004,768Liabilities 2010: $2,298,432Net Assets 2010: $3,706,3362010Assets 2011: $5,896,409Liabilities 2011: $2,254,915Net Assets 2011: $3,641,4942011Assets 2012: $5,857,006Liabilities 2012: $2,199,735Net Assets 2012: $3,657,2712012Assets 2013: $5,668,876Liabilities 2013: $2,157,302Net Assets 2013: $3,511,5742013Assets 2014: $5,645,918Liabilities 2014: $2,110,902Net Assets 2014: $3,535,0162014Assets 2015: $5,578,020Liabilities 2015: $2,051,408Net Assets 2015: $3,526,6122015Assets 2016: $6,241,567Liabilities 2016: $2,181,679Net Assets 2016: $4,059,8882016Assets 2017: $6,433,884Liabilities 2017: $2,141,449Net Assets 2017: $4,292,4352017Assets 2018: $5,960,943Liabilities 2018: $1,886,478Net Assets 2018: $4,074,4652018Assets 2019: $5,744,514Liabilities 2019: $1,813,081Net Assets 2019: $3,931,4332019Assets 2020: $5,397,536Liabilities 2020: $1,872,156Net Assets 2020: $3,525,3802020Assets 2021: $6,318,004Liabilities 2021: $2,110,619Net Assets 2021: $4,207,3852021Assets 2022: $5,757,886Liabilities 2022: $1,766,421Net Assets 2022: $3,991,4652022Assets 2023: $5,465,911Liabilities 2023: $1,699,786Net Assets 2023: $3,766,1252023Assets 2024: $5,237,215Liabilities 2024: $1,565,387Net Assets 2024: $3,671,8282024

Highlighted filing

2013

Assets$5,668,876
Liabilities$2,157,302
Net Assets$3,511,574

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,901,5622010Expenses 2011: $1,976,6582011Expenses 2012: $1,934,7842012Revenue 2013: $1,842,980Expenses 2013: $1,988,677Net Income 2013: -$145,6972013Revenue 2014: $2,061,581Expenses 2014: $2,038,139Net Income 2014: $23,4422014Revenue 2015: $2,121,679Expenses 2015: $2,130,083Net Income 2015: -$8,4042015Revenue 2016: $2,637,041Expenses 2016: $2,103,765Net Income 2016: $533,2762016Revenue 2017: $2,372,044Expenses 2017: $2,139,497Net Income 2017: $232,5472017Revenue 2018: $2,095,000Expenses 2018: $2,246,427Net Income 2018: -$151,4272018Revenue 2019: $2,061,112Expenses 2019: $2,265,993Net Income 2019: -$204,8812019Revenue 2020: $978,654Expenses 2020: $1,393,303Net Income 2020: -$414,6492020Revenue 2021: $2,449,962Expenses 2021: $1,791,170Net Income 2021: $658,7922021Revenue 2022: $2,310,336Expenses 2022: $2,395,334Net Income 2022: -$84,9982022Revenue 2023: $2,429,201Expenses 2023: $2,719,454Net Income 2023: -$290,2532023Revenue 2024: $2,575,670Expenses 2024: $2,685,960Net Income 2024: -$110,2902024

Highlighted filing

2013

Revenue$1,842,980
Expenses$1,988,677
Net Income-$145,697
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 12, 2014
Return Version
2013v3.1
Gross Receipts
$1,842,980
Mission and Program Overview

Mission

Provide educational programs for the purpose of teaching the environmental, economic and recreational value of rural hardwood forests and agricultural lands.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,863,683$4,642,723▼ $220,960
Savings and Temporary Cash Investments$504,256$503,726▼ $530
Cash and Non-Interest-Bearing Accounts$394,264$388,486▼ $5,778
Inventories for Sale or Use$42,033$56,102▲ $14,069
Accounts Receivable$46,590$25,455▼ $21,135
Prepaid Expenses and Deferred Charges$6,180$6,180→ $0
Total Assets$5,857,006$5,668,876▼ $188,130
Other Assets Total-$46,204-
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,173,541$2,122,373▼ $51,168
Accounts Payable and Accrued Expenses$19,854$27,127▲ $7,273
Deferred Revenue$6,340$7,802▲ $1,462
Total Liabilities$2,199,735$2,157,302▼ $42,433
Net Assets / Fund Balance
Unrestricted Net Assets$3,590,793$3,456,119▼ $134,674
Temporarily Rstr Net Assets$66,478$55,455▼ $11,023
Total Net Assets Fund Balance$3,657,271$3,511,574▼ $145,697
Total Liabilities and Net Assets / Fund Balance$5,857,006$5,668,876▼ $188,130

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,395,404$2,931,901$7,327,305
Equipment$153,914$895,411$1,049,325
Land$93,405-$93,405
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$238,458
Program Service Revenue
$1,524,074
Investment Income
$16,495
Other Revenue
$63,953
All Other Contributions
$238,458
Change in Net Assets
$-145,697

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table10$37,638
Total Noncash Contributions10$37,638

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,842,980
Total Revenue per Audited Statements
$1,842,980
Total Revenue per Form 990
$1,842,980
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$995,879
Salaries, Compensation, and Employee Benefits$992,798
Total Fundraising Expense$115,898
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$641,290$109,978$62,887$814,155
Depreciation Depletion$221,103$21,867-$242,970
Other Employee Benefits$95,498$16,377$9,365$121,240
Interest-$107,514-$107,514
All Other Expenses$41,260$15,966$16,216$73,442
Occupancy$50,937$19,107$2,571$72,615
Payroll Taxes$45,215$7,754$4,434$57,403
Office Expenses$22,340$13,045$15,182$50,567
Other Expenses$39,045$6,637$135$45,682
Insurance-$41,038-$41,038
Travel$144$8,339$5,108$13,591
Fees for Services Accounting-$12,308-$12,308
Advertising$4,530--$4,530
Total Functional Expenses$1,471,583$401,196$115,898$1,988,677

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,988,677
Total Expenses per Audited Statements$1,988,677
Total Expenses per Form 990$1,988,677
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
Audit committee
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Tax return is distributed to board members for their review and comment and subsequently approved by the board

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

EIN
41-1431959
Phone
5074672437

Signing Officer

Name
Jerome Deden
Title
Executive Director
Phone
5074672437
Signed
2014-05-12

Organization Details

Principal Officer
Jerome Deden
Formed
1982
Legal Domicile
Mn
Voting Board Members
12
Independent Board Members
12
Employees
57

Preparer

Preparer
Mark Murch
Phone
5073742240
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Educational programs for the purpose of teaching the environmental, economic and recreational value of rural hardwood forests and agricultural lands.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EDUCATIONAL PROGRAMS FOR THE PURPOSE OF TEACHING THE ENVIRONMENTAL, ECONOMIC AND RECREATIONAL VALUE OF RURAL HARDWOOD FORESTS AND AGRICULTURAL LANDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TAX RETURN IS DISTRIBUTED TO BOARD MEMBERS FOR THEIR REVIEW AND COMMENT AND SUBSEQUENTLY APPROVED BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01471583
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.24$1.57$3.67$2.58$2.69$0.11
2023Detailed filing. Detailed filing data is available for this year.$5.47$1.70$3.77$2.43$2.72$0.29
2022Detailed filing. Detailed filing data is available for this year.$5.76$1.77$3.99$2.31$2.40$0.08
2021Detailed filing. Detailed filing data is available for this year.$6.32$2.11$4.21$2.45$1.79$0.66
2020Detailed filing. Detailed filing data is available for this year.$5.40$1.87$3.53$0.98$1.39$0.41
2019Detailed filing. Detailed filing data is available for this year.$5.74$1.81$3.93$2.06$2.27$0.20
2018Detailed filing. Detailed filing data is available for this year.$5.96$1.89$4.07$2.10$2.25$0.15
2017Detailed filing. Detailed filing data is available for this year.$6.43$2.14$4.29$2.37$2.14$0.23
2016Detailed filing. Detailed filing data is available for this year.$6.24$2.18$4.06$2.64$2.10$0.53
2015Detailed filing. Detailed filing data is available for this year.$5.58$2.05$3.53$2.12$2.13$0.01
2014Detailed filing. Detailed filing data is available for this year.$5.65$2.11$3.54$2.06$2.04$0.02
2013Detailed filing. Detailed filing data is available for this year.$5.67$2.16$3.51$1.84$1.99$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.86$2.20$3.66$1.93
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.90$2.25$3.64$1.98
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.00$2.30$3.71$1.90
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • $5M-$10M nonprofits