Civic Intelligence

Chicagami

990 • Fiscal year 2021 • EIN 41-1540311

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 14, 2022

3755 Scout Camp RdEveleth, MN 55734

(218) 741-0235

Siviq Scores

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

Liabilities / Assets

55th percentile

0.10x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

71st percentile

0.28x

Higher debt load relative to revenue than 71% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

4th percentile

-59%

Higher net margin than 4% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

45th percentile

$36,673

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 53.2% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

5th percentile

-18%

Faster asset growth than 5% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

8th percentile

-34%

Faster revenue growth than 8% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$194,045

Down $43,062 (-18%) from 2020

Net Assets

Down

$175,005

Down $40,788 (-19%) from 2020

Liabilities

Down

$19,040

Down $2,274 (-11%) from 2020

Revenue

Down

$68,899

Down $35,995 (-34%) from 2020

Expenses

Up

$109,687

Up $8,930 (+8.9%) from 2020

Net Income

Down

-$40,788

Down $44,925 (-1086%) from 2020

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $524,877Liabilities 2010: $59,855Net Assets 2010: $465,0222010Assets 2011: $504,074Liabilities 2011: $73,667Net Assets 2011: $430,4072011Assets 2012: $498,090Liabilities 2012: $64,080Net Assets 2012: $434,0102012Assets 2013: $492,745Liabilities 2013: $47,418Net Assets 2013: $445,3272013Assets 2014: $451,769Liabilities 2014: $31,245Net Assets 2014: $420,5242014Assets 2015: $398,406Liabilities 2015: $67,567Net Assets 2015: $330,8392015Assets 2016: $382,674Liabilities 2016: $66,490Net Assets 2016: $316,1842016Assets 2017: $330,489Liabilities 2017: $54,480Net Assets 2017: $276,0092017Assets 2018: $248,153Liabilities 2018: $8,492Net Assets 2018: $239,6612018Assets 2019: $236,718Liabilities 2019: $25,062Net Assets 2019: $211,6562019Assets 2020: $237,107Liabilities 2020: $21,314Net Assets 2020: $215,7932020Assets 2021: $194,045Liabilities 2021: $19,040Net Assets 2021: $175,0052021Assets 2022: $125,868Liabilities 2022: $16,271Net Assets 2022: $109,5972022Assets 2023: $84,280Liabilities 2023: $12,448Net Assets 2023: $71,8322023Assets 2024: $66,872Liabilities 2024: $9,532Net Assets 2024: $57,3402024

Highlighted filing

2021

Assets$194,045
Liabilities$19,040
Net Assets$175,005

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $802,7282010Expenses 2011: $837,8552011Expenses 2012: $746,1152012Revenue 2013: $738,876Expenses 2013: $727,559Net Income 2013: $11,3172013Revenue 2014: $739,547Expenses 2014: $754,486Net Income 2014: -$14,9392014Revenue 2015: $729,387Expenses 2015: $819,072Net Income 2015: -$89,6852015Revenue 2016: $826,548Expenses 2016: $845,219Net Income 2016: -$18,6712016Revenue 2017: $591,477Expenses 2017: $631,652Net Income 2017: -$40,1752017Revenue 2018: $485,189Expenses 2018: $521,537Net Income 2018: -$36,3482018Revenue 2019: $161,802Expenses 2019: $189,807Net Income 2019: -$28,0052019Revenue 2020: $104,894Expenses 2020: $100,757Net Income 2020: $4,1372020Revenue 2021: $68,899Expenses 2021: $109,687Net Income 2021: -$40,7882021Revenue 2022: $130,101Expenses 2022: $195,509Net Income 2022: -$65,4082022Revenue 2023: $129,352Expenses 2023: $167,117Net Income 2023: -$37,7652023Revenue 2024: $129,091Expenses 2024: $143,583Net Income 2024: -$14,4922024

Highlighted filing

2021

Revenue$68,899
Expenses$109,687
Net Income-$40,788
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 14, 2022
Return Version
2021v4.0
Gross Receipts
$1,516,731
Mission and Program Overview

Mission

Administer the property known as camp chicagami, and to administer the childcare centers. In addition, to initiate and facilitate activites for the area's youth and families.

Administer the property known as camp chicagami, and to administer the childcare centers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$131,629$111,062▼ $20,567
Cash and Non-Interest-Bearing Accounts$51,956$74,550▲ $22,594
Savings and Temporary Cash Investments$45,089$0▼ $45,089
Accounts Receivable$4,794$4,794→ $0
Prepaid Expenses and Deferred Charges$3,639$3,639→ $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-
Total Assets$237,107$194,045▼ $43,062
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$14,848$12,555▼ $2,293
Accounts Payable and Accrued Expenses$4,330$6,485▲ $2,155
Deferred Revenue$2,136--
Total Liabilities$21,314$19,040▼ $2,274
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$215,793$175,005▼ $40,788
Total Net Assets Fund Balance$215,793$175,005▼ $40,788
Total Liabilities and Net Assets / Fund Balance$237,107$194,045▼ $43,062

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$54,795$652,956$707,751
Equipment$22,427$179,083$201,510
Land$7,750-$7,750
Leasehold Improvements$26,090$-21,116$4,974
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Randy NalandExecutive DirectorFT$36,673$36,673

Board Members and Trustees

NameTitle
Lynn FenaPresident
Angela VandeheyBoard Member
Hayley WardBoard Member
Mark ChadBoard Member
Michelle UffordBoard Member
Randy NalandCamp Director
Carol MorelandExecutive Director
Yvonne McdonaldGblg Mgr
Katelyn WilsonSecretary
Jennifer VardaTreasurer
Yvonne McdonaldTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$15,487
Program Service Revenue
$540
Investment Income
$44
Other Revenue
$52,828
All Other Contributions
$5,487
Change in Net Assets
$-40,788
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$63,661
Salaries, Compensation, and Employee Benefits$46,026
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$36,673--$36,673
Depreciation Depletion$25,136--$25,136
Occupancy$18,067--$18,067
Insurance$13,320--$13,320
Other Salaries and Wages$4,128$1,892-$6,020
Payroll Taxes$3,333--$3,333
Office Expenses$294$2,473-$2,767
Fees for Services Accounting-$750-$750
Other Expenses$225--$225
All Other Expenses-$76-$76
Advertising$22--$22
Total Functional Expenses$104,496$5,191$0$109,687
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,469,568
Gaming Direct Expenses$1,447,832
Fundraising Gross Income$210
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
No
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
No
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

Committee reviews prior to filing.

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

Available upon reasonable request.

Filing and Contact Details

Filer

Filer Name
Chicagami
EIN
41-1540311
Phone
2187410235
Address
3755 SCOUT CAMP RD, EVELETH, MN 55734

Signing Officer

Name
Randy Naland
Title
Executive Director
Signed
2022-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
1941
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
7
Employees
62
Volunteers
15

Preparer

Firm
Walker Giroux & Hahne LLC
Address
225 1st Street N Suite 2400, Virginia, MN 55792
Preparer
Kaija Giroux
Phone
2187494880
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0175005
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt018067
IRS990/OccupancyGrp/TotalAmt018067
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02473
IRS990/OfficeExpensesGrp/ProgramServicesAmt0294
IRS990/OfficeExpensesGrp/TotalAmt02767
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Permits, licences, taxes
IRS990/OtherExpensesGrp/Desc1Supplies - Other
IRS990/OtherExpensesGrp/Desc2Supplies - Food
IRS990/OtherExpensesGrp/Desc3Printing and Publications
IRS990/OtherExpensesGrp/ProgramServicesAmt01310
IRS990/OtherExpensesGrp/ProgramServicesAmt11172
IRS990/OtherExpensesGrp/ProgramServicesAmt2816
IRS990/OtherExpensesGrp/ProgramServicesAmt3225
IRS990/OtherExpensesGrp/TotalAmt01310
IRS990/OtherExpensesGrp/TotalAmt11172
IRS990/OtherExpensesGrp/TotalAmt2816
IRS990/OtherExpensesGrp/TotalAmt3225
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt030882
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt030882
IRS990/OtherRevenueTotalAmt030882
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01892
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt04128
IRS990/OtherSalariesAndWagesGrp/TotalAmt06020
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt03333
IRS990/PayrollTaxesGrp/TotalAmt03333
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03639
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03639
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CAMP SERVICES AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1DAYCARE SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0540
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0540
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt056299
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt039914
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt072449
IRS990/PYOtherRevenueAmt0-10833
IRS990/PYProgramServiceRevenueAmt019514
IRS990/PYRevenuesLessExpensesAmt04137
IRS990/PYSalariesCompEmpBnftPaidAmt028308
IRS990/PYTotalExpensesAmt0100757
IRS990/PYTotalRevenueAmt0104894
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-40788
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt045089
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt015487
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt056299
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt017704
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt018470
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt022910
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0130870
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt044
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt020
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt022
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt092
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0968148
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt030882
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt01230
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt035
IRS990ScheduleA/OtherIncome170Grp/TotalAmt032147
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.77980
IRS990ScheduleA/PublicSupportPY170Pct00.92160
IRS990ScheduleA/PublicSupportTotal170Amt0130870
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt015487
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt056299
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt017704
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt018470
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt022910
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0130870
IRS990ScheduleA/TotalSupportAmt0167817
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt060
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt0-3841
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt0729
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt07760
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt04708
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt054795
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0652956
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0707751
IRS990ScheduleD/EquipmentGrp/BookValueAmt022427
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0179083
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0201510
IRS990ScheduleD/LandGrp/BookValueAmt07750
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt07750
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt026090
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0-21116
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt04974
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0111062
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt032934
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt01184188
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01217122
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt01447832
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt042866
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01426702
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt01469568
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt021736
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0186225
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0186225
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt044485
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt044485
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0YVONNE MCDONALD
IRS990ScheduleG/GamingManagerServicesProvTxt0OVERSIGHT OF GAMBLING ACTIVITIES
IRS990ScheduleG/GamingOtherFacilityPct01.00000

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.10$0.57$1.29$1.44$0.14
2023Detailed filing. Detailed filing data is available for this year.$0.84$0.12$0.72$1.29$1.67$0.38
2022Detailed filing. Detailed filing data is available for this year.$1.26$0.16$1.10$1.30$1.96$0.65
2021Detailed filing. Detailed filing data is available for this year.$1.94$0.19$1.75$0.69$1.10$0.41
2020Detailed filing. Detailed filing data is available for this year.$2.37$0.21$2.16$1.05$1.01$0.04
2019Detailed filing. Detailed filing data is available for this year.$2.37$0.25$2.12$1.62$1.90$0.28
2018Detailed filing. Detailed filing data is available for this year.$2.48$0.08$2.40$4.85$5.22$0.36
2017Detailed filing. Detailed filing data is available for this year.$3.30$0.54$2.76$5.91$6.32$0.40
2016Detailed filing. Detailed filing data is available for this year.$3.83$0.66$3.16$8.27$8.45$0.19
2015Detailed filing. Detailed filing data is available for this year.$3.98$0.68$3.31$7.29$8.19$0.90
2014Detailed filing. Detailed filing data is available for this year.$4.52$0.31$4.21$7.40$7.54$0.15
2013Detailed filing. Detailed filing data is available for this year.$4.93$0.47$4.45$7.39$7.28$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.98$0.64$4.34$7.46
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.04$0.74$4.30$8.38
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.25$0.60$4.65$8.03