Civic Intelligence

Gift of Life Inc

EIN 41-1495845 • 501(c)3 • Rochester, MN

Profile

The mission of the gift of life transplant house is to provide transplant patients and their caregivers with high quality, affordable accommodations in a supportive, home-like environment.

705 2nd Street SWRochester, MN 55902

www.gift-of-life.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

25th percentile

0.03x

Higher debt load relative to assets than 25% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

55th percentile

0.27x

Higher debt load relative to revenue than 55% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

71st percentile

18%

Higher net margin than 71% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

26th percentile

$117,400

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

86th percentile

26%

Faster asset growth than 86% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

17th percentile

-13%

Faster revenue growth than 17% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$18,120,521

Up $3,720,791 (+26%) from 2023

Liabilities

Up

$582,121

Up $418,209 (+255%) from 2023

Net Assets

Up

$17,538,400

Up $3,302,582 (+23%) from 2023

Revenue

Down

$2,164,405

Down $310,938 (-13%) from 2023

Expenses

Down

$1,784,627

Down $252,986 (-12%) from 2023

Net Income

Down

$379,778

Down $57,952 (-13%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2010: $11,869,746Liabilities 2010: $5,027,543Net Assets 2010: $6,842,2032010Assets 2011: $11,163,910Liabilities 2011: $4,616,049Net Assets 2011: $6,547,8612011Assets 2012: $10,562,892Liabilities 2012: $4,272,585Net Assets 2012: $6,290,3072012Assets 2013: $10,289,449Liabilities 2013: $3,817,944Net Assets 2013: $6,471,5052013Assets 2014: $9,948,756Liabilities 2014: $3,560,948Net Assets 2014: $6,387,8082014Assets 2015: $11,377,925Liabilities 2015: $2,853,143Net Assets 2015: $8,524,7822015Assets 2016: $12,557,414Liabilities 2016: $2,114,934Net Assets 2016: $10,442,4802016Assets 2017: $11,817,779Liabilities 2017: $1,289,031Net Assets 2017: $10,528,7482017Assets 2018: $11,074,782Liabilities 2018: $478,743Net Assets 2018: $10,596,0392018Assets 2019: $12,126,072Liabilities 2019: $39,609Net Assets 2019: $12,086,4632019Assets 2020: $12,538,225Liabilities 2020: $179,237Net Assets 2020: $12,358,9882020Assets 2021: $13,376,304Liabilities 2021: $56,365Net Assets 2021: $13,319,9392021Assets 2022: $13,432,449Liabilities 2022: $50,358Net Assets 2022: $13,382,0912022Assets 2023: $14,399,730Liabilities 2023: $163,912Net Assets 2023: $14,235,8182023Assets 2024: $18,120,521Liabilities 2024: $582,121Net Assets 2024: $17,538,4002024

Highlighted filing

2024

Assets$18,120,521
Liabilities$582,121
Net Assets$17,538,400

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,409,9252010Expenses 2011: $1,485,1112011Expenses 2012: $1,504,0512012Revenue 2013: $1,654,494Expenses 2013: $1,476,027Net Income 2013: $178,4672013Revenue 2014: $1,459,794Expenses 2014: $1,543,874Net Income 2014: -$84,0802014Revenue 2015: $3,641,711Expenses 2015: $1,503,555Net Income 2015: $2,138,1562015Revenue 2016: $3,476,640Expenses 2016: $1,558,603Net Income 2016: $1,918,0372016Revenue 2017: $1,560,531Expenses 2017: $1,543,100Net Income 2017: $17,4312017Revenue 2018: $1,746,545Expenses 2018: $1,580,242Net Income 2018: $166,3032018Revenue 2019: $2,972,035Expenses 2019: $1,623,976Net Income 2019: $1,348,0592019Revenue 2020: $1,832,413Expenses 2020: $1,672,548Net Income 2020: $159,8652020Revenue 2021: $2,566,131Expenses 2021: $1,661,831Net Income 2021: $904,3002021Revenue 2022: $2,043,792Expenses 2022: $1,712,227Net Income 2022: $331,5652022Revenue 2023: $2,475,343Expenses 2023: $2,037,613Net Income 2023: $437,7302023Revenue 2024: $2,164,405Expenses 2024: $1,784,627Net Income 2024: $379,7782024

Highlighted filing

2024

Revenue$2,164,405
Expenses$1,784,627
Net Income$379,778

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$18.1$0.58$17.5$2.16$1.78$0.38
2023Detailed filing. Detailed filing data is available for this year.$14.4$0.16$14.2$2.48$2.04$0.44
2022Detailed filing. Detailed filing data is available for this year.$13.4$0.05$13.4$2.04$1.71$0.33
2021Detailed filing. Detailed filing data is available for this year.$13.4$0.06$13.3$2.57$1.66$0.90
2020Detailed filing. Detailed filing data is available for this year.$12.5$0.18$12.4$1.83$1.67$0.16
2019Detailed filing. Detailed filing data is available for this year.$12.1$0.04$12.1$2.97$1.62$1.35
2018Detailed filing. Detailed filing data is available for this year.$11.1$0.48$10.6$1.75$1.58$0.17
2017Detailed filing. Detailed filing data is available for this year.$11.8$1.29$10.5$1.56$1.54$0.02
2016Detailed filing. Detailed filing data is available for this year.$12.6$2.11$10.4$3.48$1.56$1.92
2015Detailed filing. Detailed filing data is available for this year.$11.4$2.85$8.52$3.64$1.50$2.14
2014Detailed filing. Detailed filing data is available for this year.$9.95$3.56$6.39$1.46$1.54$0.08
2013Detailed filing. Detailed filing data is available for this year.$10.3$3.82$6.47$1.65$1.48$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.6$4.27$6.29$1.50
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.2$4.62$6.55$1.49
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.9$5.03$6.84$1.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 22, 2025
Return Version
2024v5.1
Gross Receipts
$2,554,941
Mission and Program Overview

Mission

The mission of the gift of life transplant house is to provide transplant patients and their caregivers with high quality, affordable accommodations in a supportive, home-like environment.

To provide high quality, affordable accommodations to transplant patients and their caregivers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,222,675$7,748,046▲ $525,371
Savings and Temporary Cash Investments$5,334,472$6,336,288▲ $1,001,816
Accounts Receivable$10,645$2,836,166▲ $2,825,521
Investments in Publicly Traded Securities$931,470$1,076,468▲ $144,998
Cash and Non-Interest-Bearing Accounts$857,341$72,463▼ $784,878
Prepaid Expenses and Deferred Charges$36,511$44,309▲ $7,798
Inventories for Sale or Use$6,616$6,781▲ $165
Total Assets$14,399,730$18,120,521▲ $3,720,791
Liabilities
Accounts Payable and Accrued Expenses$163,912$582,121▲ $418,209
Total Liabilities$163,912$582,121▲ $418,209
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,822,421$12,268,627▲ $446,206
Net Assets With Donor Restrictions$2,413,397$5,269,773▲ $2,856,376
Total Net Assets Fund Balance$14,235,818$17,538,400▲ $3,302,582
Total Liabilities and Net Assets / Fund Balance$14,399,730$18,120,521▲ $3,720,791

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,819,785$6,705,752$12,525,537
Other Land Buildings$1,166,688$471,285$1,637,973
Equipment$266,340$643,734$910,074
Land$495,233-$495,233

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$17,672-→ $0-$17,672
2023$17,322-▲ $350-$17,672
2022$16,872-▲ $450-$17,322
2021$15,747$1,125--$16,872
2020$13,937$1,810--$15,747
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mary WilderExecutive DirectorFT$117,400$117,400

Board Members and Trustees

NameTitle
Cyle EriePresident
Lori EwoldtVice President
Adrienne PompeianDirector
Andrew BentallDirector
Katie MckeeDirector
Michael D LaudeDirector
Nick PompeianDirector
Ryan HattonDirector
Tayyab DiwanDirector
Thomas SchwabDirector
Tom TorkelsonDirector
Jesse BuhlTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,070,611
Program Service Revenue
$846,779
Investment Income
$286,384
Other Revenue
$-39,369
All Other Contributions
$1,043,644
Change in Net Assets
$379,778

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,155,887
Revenue Not Reported on Financial Statements
$8,518
Revenue Not Reported on Form 990
$3,306,701
Total Revenue per Audited Statements
$5,462,588
Total Revenue per Form 990
$2,164,405
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$987,357
Salaries, Compensation, and Employee Benefits$797,270
Total Fundraising Expense$168,512
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$351,878$139,634$67,024$558,536
Depreciation Depletion$312,900$26,075$8,692$347,667
All Other Expenses$70,161$38,204$26,393$134,758
Occupancy$120,191$8,849$2,950$131,990
Current Officers, Directors, Trustees, and Key Employees$73,962$29,350$14,088$117,400
Insurance$76,216$6,351$2,117$84,684
Other Employee Benefits$35,559$14,111$6,773$56,443
Payroll Taxes$33,826$13,423$6,443$53,692
Advertising-$9,869$29,606$39,475
Other Expenses$32,710$4,466$1,489$32,710
Fees for Services Accounting-$12,333-$12,333
Pension Plan Contributions$7,055$2,800$1,344$11,199
Fees for Service Investment Mgmnt Fees-$8,518-$8,518
Travel$5,785--$5,785
Total Functional Expenses$1,296,840$319,275$168,512$1,784,627

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,160,006
Total Expenses per Form 990$1,784,627
Expenses per Audited Statements$1,776,109
Expenses Not Reported on Form 990$383,897
Expenses Not Reported on Financial Statements$8,518
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$66,538
Fundraising Gross Income$30,697
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$52,105$27,360$56,459$-29,099
Total Events$57,664$30,697$66,538$-35,841
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 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 A, Line 2

Nick pompeian and adrienne pompeian have a family relationship.

Form 990, Part VI, Section A, Line 8B

Organization does not have any committees that have authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

Once the 990 is completed, it is provided to the treasurer of the organization who then provides it to the entire governing body.

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

Employees and board members are required to fill out conflict of interest questionnaire. A conflict per the questionnaire is a business/family relationship, investments with third party vendor doing business with gift of life, director salary payments from gift of life, and ownership of a business that does business with gift of life. Conflicts are determined by client's legal counsel - necessary restrictions are determined based on their recommendations. Results are documented in board minutes.

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

All compensation is approved by the personnel committee and the finance committee. Committees use the mn council of non-profits annual salary review to determine compensation. The process described here was last completed in 2024.

Form 990, Part VI, Section C, Line 19

All documents are available upon request at the organization's establishment

Filing and Contact Details

Filer

Filer Name
Gift of Life Inc
EIN
41-1495845
Phone
5072887470
Address
705 2ND STREET SW, ROCHESTER, MN 55902
Doing Business As
Gift of Life Transplant House

Signing Officer

Name
Lori Ewoldt
Title
President
Phone
5072887470
Signed
2025-05-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lori Ewoldt
Formed
1984
Legal Domicile
Mn
Voting Board Members
13
Independent Board Members
13
Employees
22
Volunteers
25

Preparer

Firm
Cliftonlarsonallen Llp
Address
2689 COMMERCE DRIVE NW SUITE 201, ROCHESTER, MN 55901
Preparer
Katherine Lutzke CPA
Phone
5072802300
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

The endowment funds are permanently restricted, generated by the 30/30 campaign.

PART X, LINE 2:

The organization has been granted exempt status relative to federal and state income taxes under section 501(c) (3) of the internal revenue code. The organization follows the income tax standard for the uncertain tax positions. No liability has been recognized by the organization as a result of this standard.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold 12,017.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold 12,017.

Raw XML AppendixShowing 400 of 549 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/ActivityOrMissionDesc0TO PROVIDE HIGH QUALITY, AFFORDABLE ACCOMMODATIONS TO TRANSPLANT PATIENTS AND THEIR CAREGIVERS.
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IRS990/Desc0PROVIDE AFFORDABLE LODGING FOR TRANSPLANT PATIENTS. THE GIFT OF LIFE PROVIDED LODGING FOR 4,100 GUESTS IN 2024. GUESTS HAVE A VARYING AVERAGE STAY BASED ON TYPE OF TRANSPLANT, RANGING FROM 2 WEEKS TO 6 MONTHS OR LONGER. GIFT OF LIFE HAS AN 84-BED FACILITY.
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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