Civic Intelligence

Institute for Chemical Dependency Professionals of Minnesota Inc.

990 • Fiscal year 2023 • EIN 41-1436600

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 06, 2024

Organization ProfileWWW.MCBOARD.ORG
PO Box 586Wyoming, MN 55092

(763) 434-9787

Siviq Scores

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

Liabilities / Assets

46th percentile

0.01x

Higher debt load relative to assets than 46% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

38th percentile

0.00x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

72nd percentile

19%

Higher net margin than 72% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

82nd percentile

$83,793

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

94th percentile

109%

Faster asset growth than 94% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

93rd percentile

133%

Faster revenue growth than 93% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets46th percentile

Assets

Up

$295,660

Up $154,327 (+109%) from 2022

Net Assets

Up

$292,815

Up $153,903 (+111%) from 2022

Liabilities

Up

$2,845

Up $424 (+18%) from 2022

Revenue And Expenses
Liabilities / Revenue38th percentileNet Margin72nd percentile

Revenue

Up

$822,949

Up $470,252 (+133%) from 2022

Expenses

Up

$669,010

Up $308,967 (+86%) from 2022

Net Income

Up

$153,939

Up $161,285 (+2196%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth94th percentile

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

$300K$200K$100K$0Assets 2011: $3,755Liabilities 2011: $0Net Assets 2011: $3,7552011Assets 2012: $656Liabilities 2012: $0Net Assets 2012: $6562012Assets 2013: $15,021Liabilities 2013: $0Net Assets 2013: $15,0212013Assets 2014: $29,144Liabilities 2014: $739Net Assets 2014: $28,4052014Assets 2015: $43,996Liabilities 2015: $17,148Net Assets 2015: $26,8482015Assets 2016: $56,558Liabilities 2016: $14,457Net Assets 2016: $42,1012016Assets 2017: $54,569Liabilities 2017: $514Net Assets 2017: $54,0552017Assets 2018: $54,659Liabilities 2018: $4882018Assets 2019: $84,909Liabilities 2019: $2,051Net Assets 2019: $82,8582019Assets 2020: $125,117Liabilities 2020: $1,316Net Assets 2020: $123,8012020Assets 2021: $147,703Liabilities 2021: $1,445Net Assets 2021: $146,2582021Assets 2022: $141,333Liabilities 2022: $2,421Net Assets 2022: $138,9122022Assets 2023: $295,660Liabilities 2023: $2,845Net Assets 2023: $292,8152023Assets 2024: $194,380Liabilities 2024: $19Net Assets 2024: $194,3612024

Highlighted filing

2023

Assets$295,660
Liabilities$2,845
Net Assets$292,815
Open 2023 Filing

Operations Trend

Revenue Growth93rd percentile

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

$1.0M$500K$0-$500KRevenue 2011: $118,337Expenses 2011: $135,469Net Income 2011: -$17,1322011Revenue 2012: $135,911Expenses 2012: $141,547Net Income 2012: -$5,6362012Revenue 2013: $144,329Expenses 2013: $129,308Net Income 2013: $15,0212013Revenue 2014: $150,746Expenses 2014: $131,898Net Income 2014: $18,8482014Revenue 2015: $148,043Expenses 2015: $124,826Net Income 2015: $23,2172015Revenue 2016: $149,865Expenses 2016: $134,612Net Income 2016: $15,2532016Revenue 2017: $156,127Expenses 2017: $144,173Net Income 2017: $11,9542017Revenue 2018: $136,189Expenses 2018: $136,073Net Income 2018: $1162018Revenue 2019: $205,543Expenses 2019: $176,872Net Income 2019: $28,6712019Revenue 2020: $335,521Expenses 2020: $295,566Net Income 2020: $39,9552020Revenue 2021: $457,223Expenses 2021: $434,766Net Income 2021: $22,4572021Revenue 2022: $352,697Expenses 2022: $360,043Net Income 2022: -$7,3462022Revenue 2023: $822,949Expenses 2023: $669,010Net Income 2023: $153,9392023Revenue 2024: $605,304Expenses 2024: $627,760Net Income 2024: -$22,4562024

Highlighted filing

2023

Revenue$822,949
Expenses$669,010
Net Income$153,939
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 6, 2024
Return Version
2023v5.0
Gross Receipts
$745,549
Mission and Program Overview

Mission

Our mission is to provide a diverse pool of credentialed alcohol and other drug abuse (aoda) professionals to meet the specific needs of the citizens of the state of minnesota

Our mission is to provide a diverse pool of credentialed alcohol and other drug abuse (aoda) professionals to meet the specific needs of the citizens of the state of minnesota.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$137,838$297,387▲ $159,549
Accounts Receivable$3,495$220▼ $3,275
Total Assets$141,333$297,607▲ $156,274
Liabilities
Deferred Revenue-$77,400-
Accounts Payable and Accrued Expenses$2,421$3,390▲ $969
Total Liabilities$2,421$80,790▲ $78,369
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$138,912$139,417▲ $505
Net Assets With Donor Restrictions-$77,400-
Total Net Assets Fund Balance$138,912$216,817▲ $77,905
Total Liabilities and Net Assets / Fund Balance$141,333$297,607▲ $156,274
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kathy SizemoreCOOFT$83,793$83,793

Board Members and Trustees

NameTitle
Melissa EversPresident
Cathy HarvieuxBoard Member
Grace BoehnkeBoard Member
Jesse KaplanBoard Member
Jode Freyholtz-londonBoard Member
Nathaniel HurseBoard Member
Paul YearbyBoard Member
Holly LouwagieTreasurer
Cynthia BaadeVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$410,227
Program Service Revenue
$335,322
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$77,940

Audited Revenue Reconciliation

Revenue per Audited Statements
$745,549
Total Revenue per Audited Statements
$745,549
Total Revenue per Form 990
$745,549
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$358,540
Salaries, Compensation, and Employee Benefits$309,069
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$203,312--$203,312
Current Officers, Directors, Trustees, and Key Employees$63,696$20,097-$83,793
Information Technology$21,219$5,305-$26,524
Payroll Taxes$20,427$1,537-$21,964
All Other Expenses$14,967$1,534-$16,501
Office Expenses$6,147$6,151-$12,298
Other Expenses$19,459$11,643-$11,643
Travel$7,367$1,236-$8,603
Advertising-$2,638-$2,638
Insurance-$1,816-$1,816
Conferences and Meetings$564$564-$1,128
Fees for Services Accounting-$900-$900
Total Functional Expenses$613,164$54,445$0$667,609

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$667,609
Total Expenses per Audited Statements$667,609
Total Expenses per Form 990$667,609
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
Backup withholding compliance
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
Yes
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

“The board members receive a copy of the 990 return which is reviewed and approved each year.”

Form 990, Page 6, Part VI, Line 12C

“Board members and employees must review the conflict of interest and confidentiality policies and sign showing that they understand the policies. These signed agreements are kept on site.”

Form 990, Page 6, Part VI, Line 15A

“Board reviewed average salaries paid within the twin cities and surrounding area.”

Form 990, Page 6, Part VI, Line 15B

“Board reviewed average wages for each key staffing position in the twin cities, wyoming and forest lake areas.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, policies and financial reports are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Minnesota Certification Board
EIN
41-1436600
Phone
7634349787
Address
PO BOX 586, WYOMING, MN 55092
Doing Business As
Mcb

Signing Officer

Name
Melissa Evers
Title
President
Phone
7634349787
Signed
2024-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Evers
Formed
1982
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
7

Preparer

Firm
Myslajek Kemp & Spencer Ltd
Address
1000 SHELARD PARKWAY 6TH FLOOR, ST LOUIS PARK, MN 55426
Preparer
Matthew K Lind CPA
Phone
9525444147
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

“Minnesota certification board (mcb) is amending after the original filing of form 990 on march 24, 2024. Mcb is a minnesota based exempt organization required to comply with minnesota statute 11.309.53(3) on an annual basis. After complying with minnesota statute 11.309.53(3) and the preparation of audited financial statements for the period ending december 31, 2023, the organization is amending its most recent information return with updates and changes presented in those audited finanicals.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization is exempt from federal income tax under section 501(c)(3) of the internal revenue code. However, income from certain activities not direclty related to the organization's tax-exempt purpose is subject to taxation as unrelated business income. The organization's federal exempt organization returns are subject to examination by the internal revenue service, generally for three years after they are filed. The organization is no longer subject to such examinations for years before 2020. The organization has evaluated its tax positions for uncertainty and has no unrecognized tax matters that are required to be disclosed.”

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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/Desc0MINNESOTA CERTIFICATION BOARD (MCB) OFFERS CERTIFICATIONS FOR PROFESSIONALS IN THE AREAS OF ALCOHOL AND DRUG COUNSELING, CO-OCURRING DISORDERS, PREVENTION, CLINICAL SUPERVISION, PEER RECOVERY AND CRIMINAL JUSTICE. MCB ADMINISTERS THE TESTING FOR CERTIFICATIONS AND THE BI-ANNUAL RENEWAL CERTIFICATION PROCESS. DURING 2023, MINNESOTA CERTIFICATION BOARD GRANTED 1,496 CERTIFCATIONS, 972 RENEWALS AND ADMINISTERED 1,370 TESTS. MINNESOTA CERTIFICATION BOARD ALSO WAS THE RECIPIENT OF A MN DEPARTMENT OF HUMAN SERVICES GRANT TO LAUNCH A PEER SPECIALIST WEBSITE. ADDITIONAL INFORMATION CAN BE FOUND AT HTTPS://PEERRESOURCEHUB.COM/.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECLTY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE ORGANIZATION'S FEDERAL EXEMPT ORGANIZATION RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. THE ORGANIZATION IS NO LONGER SUBJECT TO SUCH EXAMINATIONS FOR YEARS BEFORE 2020. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS FOR UNCERTAINTY AND HAS NO UNRECOGNIZED TAX MATTERS THAT ARE REQUIRED TO BE DISCLOSED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MINNESOTA CERTIFICATION BOARD (MCB) IS AMENDING AFTER THE ORIGINAL FILING OF FORM 990 ON MARCH 24, 2024. MCB IS A MINNESOTA BASED EXEMPT ORGANIZATION REQUIRED TO COMPLY WITH MINNESOTA STATUTE 11.309.53(3) ON AN ANNUAL BASIS. AFTER COMPLYING WITH MINNESOTA STATUTE 11.309.53(3) AND THE PREPARATION OF AUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDING DECEMBER 31, 2023, THE ORGANIZATION IS AMENDING ITS MOST RECENT INFORMATION RETURN WITH UPDATES AND CHANGES PRESENTED IN THOSE AUDITED FINANICALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD MEMBERS RECEIVE A COPY OF THE 990 RETURN WHICH IS REVIEWED AND APPROVED EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS AND EMPLOYEES MUST REVIEW THE CONFLICT OF INTEREST AND CONFIDENTIALITY POLICIES AND SIGN SHOWING THAT THEY UNDERSTAND THE POLICIES. THESE SIGNED AGREEMENTS ARE KEPT ON SITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD REVIEWED AVERAGE SALARIES PAID WITHIN THE TWIN CITIES AND SURROUNDING AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD REVIEWED AVERAGE WAGES FOR EACH KEY STAFFING POSITION IN THE TWIN CITIES, WYOMING AND FOREST LAKE AREAS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, POLICIES AND FINANCIAL REPORTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$295,660
Liabilities
$2,845
Net assets
$292,815
Revenue
$822,949
Expenses
$669,010
Net income
$153,939
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.00$1.94$6.05$6.28$0.22
2023Detailed filing. Detailed filing data is available for this year.$2.96$0.03$2.93$8.23$6.69$1.54
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.02$1.39$3.53$3.60$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.48$0.01$1.46$4.57$4.35$0.22
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.01$1.24$3.36$2.96$0.40
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.02$0.83$2.06$1.77$0.29
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.55$0.00$1.36$1.36$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.55$0.01$0.54$1.56$1.44$0.12
2016Summary only. Only limited summary data is available for this year.$0.57$0.14$0.42$1.50$1.35$0.15
2015Summary only. Only limited summary data is available for this year.$0.44$0.17$0.27$1.48$1.25$0.23
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.01$0.28$1.51$1.32$0.19
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.00$0.15$1.44$1.29$0.15
2012Summary only. Only limited summary data is available for this year.$0.01$0.00$0.01$1.36$1.42$0.06
2011Summary only. Only limited summary data is available for this year.$0.04$0.00$0.04$1.18$1.35$0.17