Civic Intelligence

Minnesota Council for Quality Inc.

990 • Fiscal year 2017 • EIN 41-1645157

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

1821 University Ave W S-256St Paul, MN 55104

(651) 917-6240

Siviq Scores

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

Liabilities / Assets

90th percentile

0.56x

Higher debt load relative to assets than 90% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

82nd percentile

0.10x

Higher debt load relative to revenue than 82% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

20th percentile

-13%

Higher net margin than 20% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

98th percentile

$118,450

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 28.3% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

10th percentile

-45%

Faster asset growth than 10% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

19th percentile

-26%

Faster revenue growth than 19% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$74,653

Down $61,267 (-45%) from 2016

Net Assets

Down

$33,205

Down $35,009 (-51%) from 2016

Liabilities

Down

$41,448

Down $26,258 (-39%) from 2016

Revenue

Down

$418,424

Down $149,072 (-26%) from 2016

Expenses

Down

$474,209

Down $102,027 (-18%) from 2016

Net Income

Down

-$55,785

Down $47,045 (-538%) from 2016

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0-$50KAssets 2010: $74,989Liabilities 2010: $11,264Net Assets 2010: $63,7252010Assets 2011: $72,826Liabilities 2011: $35,992Net Assets 2011: $36,8342011Assets 2012: $73,887Liabilities 2012: $27,305Net Assets 2012: $46,5822012Assets 2013: $80,855Liabilities 2013: $80,934Net Assets 2013: -$792013Assets 2014: $63,962Liabilities 2014: $45,271Net Assets 2014: $18,6912014Assets 2015: $107,024Liabilities 2015: $30,070Net Assets 2015: $76,9542015Assets 2016: $135,920Liabilities 2016: $67,706Net Assets 2016: $68,2142016Assets 2017: $74,653Liabilities 2017: $41,448Net Assets 2017: $33,2052017Assets 2018: $38,129Liabilities 2018: $25,181Net Assets 2018: $12,9482018Assets 2019: $51,382Liabilities 2019: $39,351Net Assets 2019: $12,0312019Assets 2020: $74,334Liabilities 2020: $19,825Net Assets 2020: $54,5092020Assets 2021: $158,631Liabilities 2021: $4,498Net Assets 2021: $154,1332021Assets 2022: $131,822Liabilities 2022: $4,910Net Assets 2022: $126,9122022Assets 2023: $124,617Liabilities 2023: $3,825Net Assets 2023: $120,7922023Assets 2024: $130,668Liabilities 2024: $3,685Net Assets 2024: $126,9832024

Highlighted filing

2017

Assets$74,653
Liabilities$41,448
Net Assets$33,205

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $337,7562010Revenue 2011: $400,861Expenses 2011: $427,752Net Income 2011: -$26,8912011Revenue 2012: $401,068Expenses 2012: $391,320Net Income 2012: $9,7482012Revenue 2013: $456,675Expenses 2013: $503,336Net Income 2013: -$46,6612013Revenue 2014: $490,008Expenses 2014: $471,238Net Income 2014: $18,7702014Revenue 2015: $604,438Expenses 2015: $546,175Net Income 2015: $58,2632015Revenue 2016: $567,496Expenses 2016: $576,236Net Income 2016: -$8,7402016Revenue 2017: $418,424Expenses 2017: $474,209Net Income 2017: -$55,7852017Revenue 2018: $430,309Expenses 2018: $451,116Net Income 2018: -$20,8072018Revenue 2019: $449,392Expenses 2019: $450,309Net Income 2019: -$9172019Revenue 2020: $413,311Expenses 2020: $370,833Net Income 2020: $42,4782020Revenue 2021: $404,032Expenses 2021: $304,408Net Income 2021: $99,6242021Revenue 2022: $380,028Expenses 2022: $407,249Net Income 2022: -$27,2212022Revenue 2023: $419,977Expenses 2023: $416,097Net Income 2023: $3,8802023Revenue 2024: $419,951Expenses 2024: $413,760Net Income 2024: $6,1912024

Highlighted filing

2017

Revenue$418,424
Expenses$474,209
Net Income-$55,785
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.2
Gross Receipts
$418,424
Mission and Program Overview

Mission

To help leaders identify strengths and improvement opportunities and builds networks that bring information, resources, knowledge and best practices to organizations desiring to improve.

Performance Excellence Network identifies strengths and improvement opportunities and builds networks that bring information, resources, knowledge, and best practices to organizations, individuals, and communities desiring to improve.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$95,500$47,415▼ $48,085
Cash and Non-Interest-Bearing Accounts$40,420$27,238▼ $13,182
Savings and Temporary Cash Investments-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$135,920$74,653▼ $61,267
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$67,706$32,048▼ $35,658
Deferred Revenue-$9,400-
Total Liabilities$67,706$41,448▼ $26,258
Net Assets / Fund Balance
Unrestricted Net Assets$68,214$33,205▼ $35,009
Total Net Assets Fund Balance$68,214$33,205▼ $35,009
Total Liabilities and Net Assets / Fund Balance$135,920$74,653▼ $61,267
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brian LassiterPresidentFT$118,450$118,450

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$193,840
Program Service Revenue
$217,884
Investment Income
$0
Other Revenue
$6,700
All Other Contributions
$8,940
Change in Net Assets
$-55,785
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$304,765
Salaries, Compensation, and Employee Benefits$169,444
Total Fundraising Expense$6,939
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$91,207$23,689$3,554$118,450
Fees for Services Other$73,849$26-$73,875
Travel$34,280$8,903$1,336$44,519
Fees for Services Accounting-$33,993-$33,993
Other Salaries and Wages$25,306$6,574$985$32,865
Payroll Taxes$8,376$2,176$326$10,878
Other Employee Benefits$5,583$1,450$218$7,251
Office Expenses$3,543$920$138$4,601
Conferences and Meetings$2,976$772$116$3,864
Information Technology$1,816$471$71$2,358
Other Expenses$1,213$315$47$1,575
Insurance$945$245$37$1,227
Interest-$936-$936
All Other Expenses$253$66$10$329
Total Functional Expenses$386,060$81,210$6,939$474,209
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
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
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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, Line 11B: Form 990 Review Process

Reviewed by Finance Committee and then full governing board for acceptance prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Annual disclosure of potential conflicts and discussion/resolution by board as needed.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Compensation for president was set in 2017 with a market study of comparable positions in similar agencies across the US. Compensation was set at approximately the midpoint of other market rates. Annual review of performance against goals determines variable bonus compensation.

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

Governing documents are provided to the public upon request.

Filing and Contact Details

Filer

Filer Name
Minnesota Council for Quality
EIN
41-1645157
Phone
6519176240
Address
1821 UNIVERSITY AVE W S-256, ST PAUL, MN 55104

Signing Officer

Name
Brian Lassiter
Title
President
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
1989
Voting Board Members
10
Independent Board Members
9
Employees
2
Volunteers
95

Preparer

Firm
Carpenter Evert & Associates
Address
7760 France Ave S 940, Bloomington, MN 55435
Preparer
Neal O Evert CPA
Phone
9528310085
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

Transfer of assets-entity acquisition = $20776

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IRS990/NetAssetsOrFundBalancesBOYAmt068214
IRS990/NetAssetsOrFundBalancesEOYAmt033205
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/FundraisingAmt0138
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0920
IRS990/OfficeExpensesGrp/ProgramServicesAmt03543
IRS990/OfficeExpensesGrp/TotalAmt04601
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt020776
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0218
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01450
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt05583
IRS990/OtherEmployeeBenefitsGrp/TotalAmt07251
IRS990/OtherExpensesGrp/Desc0PROGRAM EXPENSE
IRS990/OtherExpensesGrp/Desc1Bank and Credit Card Fees
IRS990/OtherExpensesGrp/Desc2Printing and Publications
IRS990/OtherExpensesGrp/Desc3DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/FundraisingAmt0101
IRS990/OtherExpensesGrp/FundraisingAmt147
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0674
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1315
IRS990/OtherExpensesGrp/ProgramServicesAmt0126891
IRS990/OtherExpensesGrp/ProgramServicesAmt17227
IRS990/OtherExpensesGrp/ProgramServicesAmt22595
IRS990/OtherExpensesGrp/ProgramServicesAmt31213
IRS990/OtherExpensesGrp/TotalAmt0126891
IRS990/OtherExpensesGrp/TotalAmt17227
IRS990/OtherExpensesGrp/TotalAmt23370
IRS990/OtherExpensesGrp/TotalAmt31575
IRS990/OtherRevenueTotalAmt06700
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0985
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt06574
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt025306
IRS990/OtherSalariesAndWagesGrp/TotalAmt032865
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0326
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02176
IRS990/PayrollTaxesGrp/ProgramServicesAmt08376
IRS990/PayrollTaxesGrp/TotalAmt010878
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Program Service Revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0217884
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0217884
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0295690
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0400589
IRS990/PYOtherRevenueAmt03840
IRS990/PYProgramServiceRevenueAmt0267966
IRS990/PYRevenuesLessExpensesAmt0-8740
IRS990/PYSalariesCompEmpBnftPaidAmt0175647
IRS990/PYTotalExpensesAmt0576236
IRS990/PYTotalRevenueAmt0567496
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-55785
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0193840
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0295690
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0257165
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0175535
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0174828
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01097058
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt06700
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt03839
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt07925
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt04008
IRS990ScheduleA/OtherIncome170Grp/TotalAmt022472
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97990
IRS990ScheduleA/PublicSupportPY170Pct00.98510
IRS990ScheduleA/PublicSupportTotal170Amt01097058
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0193840
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0295690
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0257165
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0175535
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0174828
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01097058
IRS990ScheduleA/TotalSupportAmt01119530
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Reviewed by Finance Committee and then full governing board for acceptance prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Annual disclosure of potential conflicts and discussion/resolution by board as needed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation for president was set in 2017 with a market study of comparable positions in similar agencies across the US. Compensation was set at approximately the midpoint of other market rates. Annual review of performance against goals determines variable bonus compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents are provided to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TRANSFER OF ASSETS-ENTITY ACQUISITION = $20776
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0135920
IRS990/TotalAssetsEOYAmt074653
IRS990/TotalAssetsGrp/BOYAmt0135920
IRS990/TotalAssetsGrp/EOYAmt074653
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0193840
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06939
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt081210
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0386060
IRS990/TotalFunctionalExpensesGrp/TotalAmt0474209

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.04$1.27$4.20$4.14$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.25$0.04$1.21$4.20$4.16$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.32$0.05$1.27$3.80$4.07$0.27
2021Detailed filing. Detailed filing data is available for this year.$1.59$0.04$1.54$4.04$3.04$1.00
2020Detailed filing. Detailed filing data is available for this year.$0.74$0.20$0.55$4.13$3.71$0.42
2019Detailed filing. Detailed filing data is available for this year.$0.51$0.39$0.12$4.49$4.50$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.38$0.25$0.13$4.30$4.51$0.21
2017Detailed filing. Detailed filing data is available for this year.$0.75$0.41$0.33$4.18$4.74$0.56
2016Detailed filing. Detailed filing data is available for this year.$1.36$0.68$0.68$5.67$5.76$0.09
2015Detailed filing. Detailed filing data is available for this year.$1.07$0.30$0.77$6.04$5.46$0.58
2014Detailed filing. Detailed filing data is available for this year.$0.64$0.45$0.19$4.90$4.71$0.19
2013Detailed filing. Detailed filing data is available for this year.$0.81$0.81$0.00$4.57$5.03$0.47
2012Summary only. Only limited summary data is available for this year.$0.74$0.27$0.47$4.01$3.91$0.10
2011Summary only. Only limited summary data is available for this year.$0.73$0.36$0.37$4.01$4.28$0.27
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.11$0.64$3.38