Civic Intelligence

Volunteer Attorney Program

990 • Fiscal year 2019 • EIN 41-1443184

Jan 01, 2019 to Dec 31, 2019 • Filed on Apr 10, 2020

302 West Superior Street No 700Duluth, MN 55802

(218) 723-1742

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.00x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

5th percentile

-107%

Higher net margin than 5% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

96th percentile

$73,958

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 40.5% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

3rd percentile

-93%

Faster asset growth than 3% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

11th percentile

-45%

Faster revenue growth than 11% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$16,955

Down $213,972 (-93%) from 2018

Net Assets

Down

$16,955

Down $194,483 (-92%) from 2018

Liabilities

Down

$0

Down $19,489 (-100%) from 2018

Revenue

Down

$182,589

Down $150,593 (-45%) from 2018

Expenses

Up

$377,072

Up $5,161 (+1.4%) from 2018

Net Income

Down

-$194,483

Down $155,754 (-402%) from 2018

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $190,336Liabilities 2010: $46,090Net Assets 2010: $144,2462010Assets 2011: $106,707Liabilities 2011: $43,782Net Assets 2011: $62,9252011Assets 2012: $129,636Liabilities 2012: $18,013Net Assets 2012: $111,6232012Assets 2013: $152,659Liabilities 2013: $20,252Net Assets 2013: $132,4072013Assets 2014: $174,128Liabilities 2014: $23,338Net Assets 2014: $150,7902014Assets 2015: $215,542Liabilities 2015: $29,804Net Assets 2015: $185,7382015Assets 2016: $229,001Liabilities 2016: $23,189Net Assets 2016: $205,8122016Assets 2017: $274,970Liabilities 2017: $24,803Net Assets 2017: $250,1672017Assets 2018: $230,927Liabilities 2018: $19,489Net Assets 2018: $211,4382018Assets 2019: $16,955Liabilities 2019: $0Net Assets 2019: $16,9552019Assets 2020: $9,818Liabilities 2020: $0Net Assets 2020: $9,8182020

Highlighted filing

2019

Assets$16,955
Liabilities$0
Net Assets$16,955

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $431,0892010Expenses 2011: $403,4062011Expenses 2012: $304,6602012Revenue 2013: $339,444Expenses 2013: $318,660Net Income 2013: $20,7842013Revenue 2014: $353,472Expenses 2014: $335,089Net Income 2014: $18,3832014Revenue 2015: $353,266Expenses 2015: $318,318Net Income 2015: $34,9482015Revenue 2016: $356,231Expenses 2016: $336,157Net Income 2016: $20,0742016Revenue 2017: $423,594Expenses 2017: $379,239Net Income 2017: $44,3552017Revenue 2018: $333,182Expenses 2018: $371,911Net Income 2018: -$38,7292018Revenue 2019: $182,589Expenses 2019: $377,072Net Income 2019: -$194,4832019Revenue 2020: $671Expenses 2020: $7,808Net Income 2020: -$7,1372020

Highlighted filing

2019

Revenue$182,589
Expenses$377,072
Net Income-$194,483
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Apr 10, 2020
Return Version
2019v5.1
Gross Receipts
$200,535
Mission and Program Overview

Mission

To provide pro bono civil legal services to income eligible individuals in northeastern minnesota.

To organize and provide volunteer attorneys to people who cannot afford an attorney in the northeastern region of minnesota.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$60,626--
Cash and Non-Interest-Bearing Accounts$11,888$11,408▼ $480
Land, Buildings, and Equipment, Net$5,396--
Savings and Temporary Cash Investments$150,574$5,236▼ $145,338
Prepaid Expenses and Deferred Charges$2,443$311▼ $2,132
Total Assets$230,927$16,955▼ $213,972
Liabilities
Accounts Payable and Accrued Expenses$19,489--
Total Liabilities$19,489$0▼ $19,489
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$205,323$16,955▼ $188,368
Net Assets With Donor Restrictions$6,115$0▼ $6,115
Total Net Assets Fund Balance$211,438$16,955▼ $194,483
Total Liabilities and Net Assets / Fund Balance$230,927$16,955▼ $213,972
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rhonda DegelauExecutive DirectorFT$73,958$73,958

Board Members and Trustees

NameTitle
Donald EricksonChair
Peter RaukarChair (thru April)
Bhupesh PattniVice Chair
Amanda VannesteDirector
Dale WolfDirector
Gail NouskaDirector
Jenna Carlson JahnDirector
Jerrod ShermoenDirector
Leah FisherDirector
Trent JonesDirector
Katherine EagleDirector (thru April)
Stephanie BalmerSecretary
Jake KuschkeTreasurer
Susan WaldieTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$197,162
Program Service Revenue
$0
Investment Income
$-4,010
Other Revenue
$-10,563
All Other Contributions
$4,150
Change in Net Assets
$-194,483
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$278,624
Other Expenses$98,448
Total Fundraising Expense$6,830
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$138,575$13,301$5,651$157,527
Current Officers, Directors, Trustees, and Key Employees$73,958--$73,958
Other Employee Benefits$26,733$1,675$711$29,119
Occupancy$16,856$1,873-$18,729
Payroll Taxes$16,545$1,035$440$18,020
Office Expenses$11,248$1,252$28$12,528
Insurance$9,908$1,101-$11,009
Fees for Services Accounting$7,875--$7,875
Conferences and Meetings$7,268$45-$7,313
Other Expenses$2,228$248-$2,476
Fees for Services Legal$2,211--$2,211
Fees for Services Other$255$1,149-$1,404
Depreciation Depletion$1,236$137-$1,373
All Other Expenses$1,015--$1,015
Advertising$868$97-$965
Travel$955--$955
Information Technology$140$16-$156
Total Functional Expenses$336,716$33,526$6,830$377,072
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$13,923
Fundraising Gross Income$3,360
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
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
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, Section B, Line 11B

Form 990 is provided electronically to all board members for their review. After approval from each board member the form 990 may be filed.

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

The conflict of interest policy is reviewed with the staff and board on an annual basis. All staff and board members are required to report any potential or actual conflicts of interest. If there is a potential conflict of interest, legal advice is sought to determine if the conflict is actual. If there is an actual conflict of interest, appropriate steps are taken by the board and executive director to resolve the conflict of interest.

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

Salaries and benefits for the executive director are compared by the board of directors to approved rates. The executive director's salary, benefits and bonuses must be approved by the board of directors. Any adjustments must also be approved by the board of directors.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Volunteer Attorney Program
EIN
41-1443184
Phone
2187231742
Address
302 WEST SUPERIOR STREET NO 700, DULUTH, MN 55802

Signing Officer

Name
Donald Erickson
Title
Chair
Phone
2187231742
Signed
2020-04-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donald Erickson
Formed
1981
Legal Domicile
Mn
Voting Board Members
12
Independent Board Members
12
Employees
6
Volunteers
185

Preparer

Firm
Wipfli Llp
Address
1502 LONDON ROAD SUITE 200, DULUTH, MN 55812
Preparer
Jessica Natus
Phone
2187224705
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process for oversight of the audit and selection of an independent accountant has not changed from the prior year.

Raw XML AppendixShowing 400 of 468 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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IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0711
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01675
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt026733
IRS990/OtherEmployeeBenefitsGrp/TotalAmt029119
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc1MOVING EXPENSES
IRS990/OtherExpensesGrp/Desc2JUDICARE CONTRACTS
IRS990/OtherExpensesGrp/Desc3REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01572
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt110025
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2248
IRS990/OtherExpensesGrp/ProgramServicesAmt014150
IRS990/OtherExpensesGrp/ProgramServicesAmt14692
IRS990/OtherExpensesGrp/ProgramServicesAmt22228
IRS990/OtherExpensesGrp/TotalAmt015722
IRS990/OtherExpensesGrp/TotalAmt110025
IRS990/OtherExpensesGrp/TotalAmt24692
IRS990/OtherExpensesGrp/TotalAmt32476
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt05651
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt013301
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0138575
IRS990/OtherSalariesAndWagesGrp/TotalAmt0157527
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0440
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01035
IRS990/PayrollTaxesGrp/ProgramServicesAmt016545
IRS990/PayrollTaxesGrp/TotalAmt018020
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt060626
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02443
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0311
IRS990/PrincipalOfficerNm0DONALD ERICKSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0KIDS 1ST: THE MISSION OF KIDS 1ST IS TO PROVIDE EDUCATION TO PARENTS IN A CUSTODY DISPUTE ON HOW TO SUCCESSFULLY CO-PARENT.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt09209
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0331655
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt014
IRS990/PYOtherExpensesAmt0118284
IRS990/PYOtherRevenueAmt01513
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-38729
IRS990/PYSalariesCompEmpBnftPaidAmt0253627
IRS990/PYTotalExpensesAmt0371911
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0333182
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-194483
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0150574
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05236
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0197162
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0331665
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0427890
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0350000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0350747
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01657464
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt013
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt014
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt012
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt013
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt010
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt062
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt017564
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0178
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0178
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98960
IRS990ScheduleA/PublicSupportPY170Pct00.99230
IRS990ScheduleA/PublicSupportTotal170Amt01657464
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0197162
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0331665
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0427890
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0350000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0350747
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01657464
IRS990ScheduleA/TotalSupportAmt01674821
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt03360
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt08936
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt04821
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt017117
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PROVIDED ELECTRONICALLY TO ALL BOARD MEMBERS FOR THEIR REVIEW. AFTER APPROVAL FROM EACH BOARD MEMBER THE FORM 990 MAY BE FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS REVIEWED WITH THE STAFF AND BOARD ON AN ANNUAL BASIS. ALL STAFF AND BOARD MEMBERS ARE REQUIRED TO REPORT ANY POTENTIAL OR ACTUAL CONFLICTS OF INTEREST. IF THERE IS A POTENTIAL CONFLICT OF INTEREST, LEGAL ADVICE IS SOUGHT TO DETERMINE IF THE CONFLICT IS ACTUAL. IF THERE IS AN ACTUAL CONFLICT OF INTEREST, APPROPRIATE STEPS ARE TAKEN BY THE BOARD AND EXECUTIVE DIRECTOR TO RESOLVE THE CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALARIES AND BENEFITS FOR THE EXECUTIVE DIRECTOR ARE COMPARED BY THE BOARD OF DIRECTORS TO APPROVED RATES. THE EXECUTIVE DIRECTOR'S SALARY, BENEFITS AND BONUSES MUST BE APPROVED BY THE BOARD OF DIRECTORS. ANY ADJUSTMENTS MUST ALSO BE APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0230927
IRS990/TotalAssetsEOYAmt016955
IRS990/TotalAssetsGrp/BOYAmt0230927
IRS990/TotalAssetsGrp/EOYAmt016955
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0197162
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06830
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033526
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0336716

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