Civic Intelligence

Southern Minnesota Independent Living Enterprises & Services Inc

EIN 41-1616061 • 501(c)3 • Mankato, MN

Profile

The organization's mission is to support people with disabilities to realize their full potential.

709 South Front Street Ste 7Mankato, MN 56001-3887

www.smilescil.org

Siviq Scores

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

Liabilities / Assets

76th percentile

0.35x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.23x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

58th percentile

8.4%

Higher net margin than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

72nd percentile

14%

Faster asset growth than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

72nd percentile

23%

Faster revenue growth than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,337,706

Up $124,278 (+5.6%) from 2024

Liabilities

Down

$702,552

Down $69,928 (-9.1%) from 2024

Net Assets

Up

$1,635,154

Up $194,206 (+13%) from 2024

Revenue

Up

$3,778,881

Up $365,073 (+11%) from 2024

Expenses

Up

$3,636,496

Up $509,760 (+16%) from 2024

Net Income

Down

$142,385

Down $144,687 (-50%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $674,424Liabilities 2011: $179,938Net Assets 2011: $494,4862011Assets 2012: $650,183Liabilities 2012: $128,166Net Assets 2012: $522,0172012Assets 2013: $655,383Liabilities 2013: $120,312Net Assets 2013: $535,0712013Assets 2014: $677,783Liabilities 2014: $121,482Net Assets 2014: $556,3012014Assets 2015: $717,442Liabilities 2015: $147,445Net Assets 2015: $569,9972015Assets 2016: $747,723Liabilities 2016: $175,293Net Assets 2016: $572,4302016Assets 2017: $832,312Liabilities 2017: $238,962Net Assets 2017: $593,3502017Assets 2018: $747,897Liabilities 2018: $197,169Net Assets 2018: $550,7282018Assets 2019: $819,869Liabilities 2019: $194,577Net Assets 2019: $625,2922019Assets 2020: $1,208,182Liabilities 2020: $587,414Net Assets 2020: $620,7682020Assets 2021: $1,260,517Liabilities 2021: $291,957Net Assets 2021: $968,5602021Assets 2022: $1,234,367Liabilities 2022: $276,576Net Assets 2022: $957,7912022Assets 2023: $1,942,961Liabilities 2023: $832,345Net Assets 2023: $1,110,6162023Assets 2024: $2,213,428Liabilities 2024: $772,480Net Assets 2024: $1,440,9482024Assets 2025: $2,337,706Liabilities 2025: $702,552Net Assets 2025: $1,635,1542025

Highlighted filing

2025

Assets$2,337,706
Liabilities$702,552
Net Assets$1,635,154

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 2011: $1,996,6352011Expenses 2012: $1,899,4292012Revenue 2013: $1,943,091Expenses 2013: $1,945,299Net Income 2013: -$2,2082013Revenue 2014: $1,979,348Expenses 2014: $1,987,807Net Income 2014: -$8,4592014Revenue 2015: $2,155,194Expenses 2015: $2,142,651Net Income 2015: $12,5432015Revenue 2016: $2,337,903Expenses 2016: $2,328,354Net Income 2016: $9,5492016Revenue 2017: $2,601,250Expenses 2017: $2,598,072Net Income 2017: $3,1782017Revenue 2018: $2,640,108Expenses 2018: $2,685,179Net Income 2018: -$45,0712018Revenue 2019: $2,521,937Expenses 2019: $2,449,809Net Income 2019: $72,1282019Revenue 2020: $2,316,035Expenses 2020: $2,319,452Net Income 2020: -$3,4172020Revenue 2021: $2,496,081Expenses 2021: $2,217,506Net Income 2021: $278,5752021Revenue 2022: $2,245,966Expenses 2022: $2,171,234Net Income 2022: $74,7322022Revenue 2023: $2,765,485Expenses 2023: $2,640,390Net Income 2023: $125,0952023Revenue 2024: $3,413,808Expenses 2024: $3,126,736Net Income 2024: $287,0722024Revenue 2025: $3,778,881Expenses 2025: $3,636,496Net Income 2025: $142,3852025

Highlighted filing

2025

Revenue$3,778,881
Expenses$3,636,496
Net Income$142,385

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.34$0.70$1.64$3.78$3.64$0.14
2024Detailed filing. Detailed filing data is available for this year.$2.21$0.77$1.44$3.41$3.13$0.29
2023Detailed filing. Detailed filing data is available for this year.$1.94$0.83$1.11$2.77$2.64$0.13
2022Detailed filing. Detailed filing data is available for this year.$1.23$0.28$0.96$2.25$2.17$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.29$0.97$2.50$2.22$0.28
2020Detailed filing. Detailed filing data is available for this year.$1.21$0.59$0.62$2.32$2.32$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.82$0.19$0.63$2.52$2.45$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.75$0.20$0.55$2.64$2.69$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.83$0.24$0.59$2.60$2.60$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.75$0.18$0.57$2.34$2.33$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.72$0.15$0.57$2.16$2.14$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.68$0.12$0.56$1.98$1.99$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.12$0.54$1.94$1.95$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.13$0.52$1.90
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.18$0.49$2.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 3, 2026
Return Version
2024v5.5
Gross Receipts
$4,072,111
Mission and Program Overview

Mission

Independent living services

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$624,573$628,515▲ $3,942
Land, Buildings, and Equipment, Net$316,682$307,434▼ $9,248
Accounts Receivable$211,736$275,998▲ $64,262
Pledges and Grants Receivable$109,598$230,434▲ $120,836
Cash and Non-Interest-Bearing Accounts$69,185$151,878▲ $82,693
Savings and Temporary Cash Investments$192,078$144,645▼ $47,433
Investments Other Securities$127,972$140,259▲ $12,287
Prepaid Expenses and Deferred Charges$49,477$36,435▼ $13,042
Total Assets$2,213,428$2,337,706▲ $124,278
Other Assets Total$512,127$422,108▼ $90,019
Liabilities
Other Liabilities$441,492$441,491▼ $1
Accounts Payable and Accrued Expenses$330,988$261,061▼ $69,927
Total Liabilities$772,480$702,552▼ $69,928
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,435,980$1,629,686▲ $193,706
Net Assets With Donor Restrictions$4,968$5,468▲ $500
Total Net Assets Fund Balance$1,440,948$1,635,154▲ $194,206
Total Liabilities and Net Assets / Fund Balance$2,213,428$2,337,706▲ $124,278

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$230,129-$230,129
Equipment$27,994$170,923$198,917
Leasehold Improvements$0$28,215$28,215
Land$25,800-$25,800
Other Land Buildings$23,511-$23,511
Other Assets Org$422,108--
Other Securities$140,259--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bonnie DanberryExecutive DirectorFT$78,950$21,326$100,276

Board Members and Trustees

NameTitle
Lanette AyersPresident
Drew CampbellVice-president
Dan RobinsonDirector
Jennifer SvienDirector
Maryjo BrindleyDirector
Megan DavisDirector
Rob SwartDirector
Alex SwansonSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$782,771
Program Service Revenue
$2,956,154
Investment Income
$39,956
Other Revenue
$0
All Other Contributions
$17,489
Change in Net Assets
$142,385

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,778,881
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$51,821
Total Revenue per Audited Statements
$3,830,702
Total Revenue per Form 990
$3,778,881
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,106,666
Other Expenses$529,830
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,587,838$85,215-$2,673,053
Payroll Taxes$200,524$11,953-$212,477
Other Employee Benefits$113,910$6,481-$120,391
Occupancy$90,363$17,642-$108,005
Current Officers, Directors, Trustees, and Key Employees-$100,745-$100,745
Travel$55,094$128-$55,222
Fees for Services Other$16,068$36,699-$52,767
Insurance$46,424$5,595-$52,019
Information Technology$23,249$3,123-$26,372
Depreciation Depletion-$20,988-$20,988
All Other Expenses$16,569$2,188-$18,757
Office Expenses$11,240$6,324-$17,564
Other Expenses$1,750$6,447-$8,197
Advertising$6,957--$6,957
Conferences and Meetings$444$406-$850
Interest-$137-$137
Total Functional Expenses$3,262,701$373,795$0$3,636,496

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,636,496
Total Expenses per Audited Statements$3,636,496
Total Expenses per Form 990$3,636,496
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$441,491
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, Part VI, Section A, Line 1A

Executive committee consisting of the elected officers and one at-large director. To act on behalf of the full board in an emergency situation.

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

A copy of the form 990 is reviewed by the finance committee and then given to the board for review and approval.

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

The organization monitors the compliance by officers, directors and key employees with the conflict of interest policy on an on-going basis. Potential conflicts are viewed and determinations of conflicts are determined at the board of directors level. The board of directors exercise due diligence to determine whether the organization can obtain a more advantageous or favorable arrangement in the organization's best interest; with that information the board of directors shall make its decision as to whether to enter into the transaction or arrangement. The minutes of the governing board and all committees with board delegated powers shall contain: a. The names of the persons who disclosed or otherwise were found to have a financial interest in connection with an actual or possible conflict of interest, the nature of the financial interest, any action taken to determine whether a conflict of interest was present, and the governing board's or committee's decision as to whether a conflict of interest in fact existed. B. The names of the persons who were present for the discussions and votes relating to the transaction or arrangement, the content of the discussion, including any alternatives to the proposed transaction or arrangement, and a record of any votes taken in connection with the proceedings.

Form 990, Part VI, Section B, Line 15

We use department of labor statistics for similar positions and also information gathered from similar organizations in minnesota (other centers for independent living). The process described here was last completed in 2023.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interst policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Southern Minnesota Independent
EIN
41-1616061
Phone
5073457139
Address
709 SOUTH FRONT STREET STE 7, MANKATO, MN 56001-3887

Signing Officer

Name
Bonnie Danberry
Title
Executive Officer
Phone
5073457139
Signed
2026-02-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bonnie Danberry
Formed
1989
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
8
Employees
149
Volunteers
18

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 X, LINE 2:

Southern minnesota independent living enterprises and services, inc. Qualifies as a tax-exempt organization under section 501(c)(3) of the internal revenue code (irc). Therefore, no provision for income taxes has been reflected in these financial statements. In addition, the organization has been determined by the internal revenue service not to be a "private foundation" within the meaning of section 509(a) of the irc. The organization has adopted the income tax standard regarding the recognition and measurement of uncertain tax positions and has determined that it has no uncertain tax positions as of june 30, 2025 and 2024.

Raw XML AppendixShowing 400 of 464 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/InterestGrp/TotalAmt0137
IRS990/InvestmentIncomeGrp/ExclusionAmt036147
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt036147
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0127972
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0140259
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0624573
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0628515
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0199138
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0316682
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0307434
IRS990/LandBldgEquipCostOrOtherBssAmt0506572
IRS990/LegalDomicileStateCd0MN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0293230
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE ORGANIZATION'S MISSION IS TO SUPPORT PEOPLE WITH DISABILITIES TO REALIZE THEIR FULL POTENTIAL.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01440948
IRS990/NetAssetsOrFundBalancesEOYAmt01635154
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt03809
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt03809
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt051821
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01435980
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01629686
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt017642
IRS990/OccupancyGrp/ProgramServicesAmt090363
IRS990/OccupancyGrp/TotalAmt0108005
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06324
IRS990/OfficeExpensesGrp/ProgramServicesAmt011240
IRS990/OfficeExpensesGrp/TotalAmt017564
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0512127
IRS990/OtherAssetsTotalGrp/EOYAmt0422108
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt06481
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0113910
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0120391
IRS990/OtherExpensesGrp/Desc0SMALL EQUIPMENT & REPAI
IRS990/OtherExpensesGrp/Desc1RAMP MATERIALS
IRS990/OtherExpensesGrp/Desc2LICENSING
IRS990/OtherExpensesGrp/Desc3DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt057322
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt112402
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt26447
IRS990/OtherExpensesGrp/ProgramServicesAmt09926
IRS990/OtherExpensesGrp/ProgramServicesAmt157465
IRS990/OtherExpensesGrp/ProgramServicesAmt224880
IRS990/OtherExpensesGrp/ProgramServicesAmt31750
IRS990/OtherExpensesGrp/TotalAmt067248
IRS990/OtherExpensesGrp/TotalAmt157465
IRS990/OtherExpensesGrp/TotalAmt237282
IRS990/OtherExpensesGrp/TotalAmt38197
IRS990/OtherLiabilitiesGrp/BOYAmt0441492
IRS990/OtherLiabilitiesGrp/EOYAmt0441491
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt085215
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02587838
IRS990/OtherSalariesAndWagesGrp/TotalAmt02673053
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011953
IRS990/PayrollTaxesGrp/ProgramServicesAmt0200524
IRS990/PayrollTaxesGrp/TotalAmt0212477
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0109598
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0230434
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt049477
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt036435
IRS990/PrincipalOfficerNm0BONNIE DANBERRY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/Desc0SERVICE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02956154
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02956154
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01158105
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt029991
IRS990/PYOtherExpensesAmt0556162
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt02225712
IRS990/PYRevenuesLessExpensesAmt0287072
IRS990/PYSalariesCompEmpBnftPaidAmt02570574
IRS990/PYTotalExpensesAmt03126736
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03413808
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0142385
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02956154
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0192078
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0144645
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0782771
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01158105
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0753009
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0598809
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0991768
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04284462
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt036147
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt021779
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt012994
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt021941
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt011354
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0104215
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt010295518
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97630
IRS990ScheduleA/PublicSupportPY170Pct00.98100
IRS990ScheduleA/PublicSupportTotal170Amt04284462
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0782771
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01158105
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0753009
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0598809
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0991768
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04284462
IRS990ScheduleA/TotalSupportAmt04388677
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
IRS990ScheduleD/BuildingsGrp/BookValueAmt0230129
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0230129
IRS990ScheduleD/EquipmentGrp/BookValueAmt027994
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0170923
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0198917
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03636496
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt025800
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt025800
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt028215
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt028215
IRS990ScheduleD/NetUnrealizedGainsInvstAmt051821
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0422108
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ROU ASSET
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt023511
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt023511
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0441491
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0140259
IRS990ScheduleD/OtherSecuritiesGrp/Desc0T-NOTES
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/RevenueNotReportedAmt051821
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03778881
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SOUTHERN MINNESOTA INDEPENDENT LIVING ENTERPRISES AND SERVICES, INC. QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THESE FINANCIAL STATEMENTS. IN ADDITION, THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE IRC. THE ORGANIZATION HAS ADOPTED THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS AND HAS DETERMINED THAT IT HAS NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2025 AND 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0307434
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0422108
IRS990ScheduleD/TotalBookValueSecuritiesAmt0140259
IRS990ScheduleD/TotalExpensesPerForm990Amt03636496
IRS990ScheduleD/TotalLiabilityAmt0441491
IRS990ScheduleD/TotalRevenuePerForm990Amt03778881
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03830702
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03636496
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXECUTIVE COMMITTEE CONSISTING OF THE ELECTED OFFICERS AND ONE AT-LARGE DIRECTOR. TO ACT ON BEHALF OF THE FULL BOARD IN AN EMERGENCY SITUATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE AND THEN GIVEN TO THE BOARD FOR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MONITORS THE COMPLIANCE BY OFFICERS, DIRECTORS AND KEY EMPLOYEES WITH THE CONFLICT OF INTEREST POLICY ON AN ON-GOING BASIS. POTENTIAL CONFLICTS ARE VIEWED AND DETERMINATIONS OF CONFLICTS ARE DETERMINED AT THE BOARD OF DIRECTORS LEVEL. THE BOARD OF DIRECTORS EXERCISE DUE DILIGENCE TO DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN A MORE ADVANTAGEOUS OR FAVORABLE ARRANGEMENT IN THE ORGANIZATION'S BEST INTEREST; WITH THAT INFORMATION THE BOARD OF DIRECTORS SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. THE MINUTES OF THE GOVERNING BOARD AND ALL COMMITTEES WITH BOARD DELEGATED POWERS SHALL CONTAIN: A. THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, AND THE GOVERNING BOARD'S OR COMMITTEE'S DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED. B. THE NAMES OF THE PERSONS WHO WERE PRESENT FOR THE DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT, THE CONTENT OF THE DISCUSSION, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION WITH THE PROCEEDINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WE USE DEPARTMENT OF LABOR STATISTICS FOR SIMILAR POSITIONS AND ALSO INFORMATION GATHERED FROM SIMILAR ORGANIZATIONS IN MINNESOTA (OTHER CENTERS FOR INDEPENDENT LIVING). THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTERST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 1A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02213428
IRS990/TotalAssetsEOYAmt02337706
IRS990/TotalAssetsGrp/BOYAmt02213428
IRS990/TotalAssetsGrp/EOYAmt02337706
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0782771
IRS990/TotalEmployeeCnt0149
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0373795
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03262701
IRS990/TotalFunctionalExpensesGrp/TotalAmt03636496

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