Civic Intelligence

Little Sand Group Homes

EIN 41-1740707 • 501(c)3 • Remer, MN

Profile

A residential facility for adolescent girls from ages eleven to eighteen that are placed in out-of-home care by their respective counties.

5910 Little Sand Lane NERemer, MN 56672

www.littlesandgrouphome.com

Siviq Scores

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

Liabilities / Assets

87th percentile

0.63x

Higher debt load relative to assets than 87% of similar nonprofits.

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

Liabilities / Revenue

88th percentile

1.04x

Higher debt load relative to revenue than 88% of similar nonprofits.

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

Net Margin

59th percentile

8.9%

Higher net margin than 59% 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

62nd percentile

8.7%

Faster asset growth than 62% of similar nonprofits.

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

Revenue Growth

52nd percentile

7.9%

Faster revenue growth than 52% of similar nonprofits.

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

Assets

Up

$3,210,735

Up $257,054 (+8.7%) from 2023

Liabilities

Up

$2,017,890

Up $84,428 (+4.4%) from 2023

Net Assets

Up

$1,192,845

Up $172,626 (+17%) from 2023

Revenue

Up

$1,935,327

Up $142,156 (+7.9%) from 2023

Expenses

Up

$1,762,701

Up $97,137 (+5.8%) from 2023

Net Income

Up

$172,626

Up $45,019 (+35%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $420,688Liabilities 2010: $501,985Net Assets 2010: -$81,2972010Assets 2011: $461,183Liabilities 2011: $506,294Net Assets 2011: -$45,1112011Assets 2012: $396,989Liabilities 2012: $529,930Net Assets 2012: -$132,9412012Assets 2013: $453,516Liabilities 2013: $472,343Net Assets 2013: -$18,8272013Assets 2014: $523,416Liabilities 2014: $461,591Net Assets 2014: $61,8252014Assets 2015: $908,771Liabilities 2015: $757,536Net Assets 2015: $151,2352015Assets 2016: $1,009,957Liabilities 2016: $767,736Net Assets 2016: $242,2212016Assets 2017: $1,385,152Liabilities 2017: $1,169,795Net Assets 2017: $215,3572017Assets 2018: $1,517,682Liabilities 2018: $1,268,748Net Assets 2018: $248,9342018Assets 2019: $1,420,242Liabilities 2019: $1,200,041Net Assets 2019: $220,2012019Assets 2020: $1,491,237Liabilities 2020: $1,019,909Net Assets 2020: $471,3282020Assets 2021: $1,374,248Liabilities 2021: $849,691Net Assets 2021: $524,5572021Assets 2022: $2,729,200Liabilities 2022: $1,836,255Net Assets 2022: $892,9452022Assets 2023: $2,953,681Liabilities 2023: $1,933,462Net Assets 2023: $1,020,2192023Assets 2024: $3,210,735Liabilities 2024: $2,017,890Net Assets 2024: $1,192,8452024

Highlighted filing

2024

Assets$3,210,735
Liabilities$2,017,890
Net Assets$1,192,845

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $749,7342010Expenses 2011: $751,7342011Expenses 2012: $584,4602012Revenue 2013: $803,604Expenses 2013: $689,490Net Income 2013: $114,1142013Revenue 2014: $855,850Expenses 2014: $790,450Net Income 2014: $65,4002014Revenue 2015: $1,061,167Expenses 2015: $971,757Net Income 2015: $89,4102015Revenue 2016: $1,272,172Expenses 2016: $1,181,186Net Income 2016: $90,9862016Revenue 2017: $1,392,550Expenses 2017: $1,419,414Net Income 2017: -$26,8642017Revenue 2018: $1,534,094Expenses 2018: $1,502,745Net Income 2018: $31,3492018Revenue 2019: $1,439,515Expenses 2019: $1,468,249Net Income 2019: -$28,7342019Revenue 2020: $1,774,082Expenses 2020: $1,506,664Net Income 2020: $267,4182020Revenue 2021: $1,657,348Expenses 2021: $1,604,272Net Income 2021: $53,0762021Revenue 2022: $1,925,442Expenses 2022: $1,568,668Net Income 2022: $356,7742022Revenue 2023: $1,793,171Expenses 2023: $1,665,564Net Income 2023: $127,6072023Revenue 2024: $1,935,327Expenses 2024: $1,762,701Net Income 2024: $172,6262024

Highlighted filing

2024

Revenue$1,935,327
Expenses$1,762,701
Net Income$172,626

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.21$2.02$1.19$1.94$1.76$0.17
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.95$1.93$1.02$1.79$1.67$0.13
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.73$1.84$0.89$1.93$1.57$0.36
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.85$0.52$1.66$1.60$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.49$1.02$0.47$1.77$1.51$0.27
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.42$1.20$0.22$1.44$1.47$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$1.27$0.25$1.53$1.50$0.03
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$1.17$0.22$1.39$1.42$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.77$0.24$1.27$1.18$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.91$0.76$0.15$1.06$0.97$0.09
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.46$0.06$0.86$0.79$0.07
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.47$0.02$0.80$0.69$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.53$0.13$0.58
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.51$0.05$0.75
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.50$0.08$0.75
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 10, 2025
Return Version
2024v5.1
Gross Receipts
$1,947,668
Mission and Program Overview

Mission

A residential facility for adolescent girls from ages eleven to eighteen that are placed in out-of-home care by their respective counties

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,651,697$2,937,346▲ $285,649
Accounts Receivable$222,095$160,021▼ $62,074
Savings and Temporary Cash Investments$50,583$60,687▲ $10,104
Cash and Non-Interest-Bearing Accounts$29,306$52,681▲ $23,375
Total Assets$2,953,681$3,210,735▲ $257,054
Liabilities
Other Liabilities$163,650$1,355,713▲ $1,192,063
Mortgage Notes Payable Secured by Investment Property$1,737,702$628,026▼ $1,109,676
Accounts Payable and Accrued Expenses$32,110$34,151▲ $2,041
Total Liabilities$1,933,462$2,017,890▲ $84,428
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,020,219$1,192,845▲ $172,626
Total Net Assets Fund Balance$1,020,219$1,192,845▲ $172,626
Total Liabilities and Net Assets / Fund Balance$2,953,681$3,210,735▲ $257,054

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,342,205$991,115$3,333,320
Other Land Buildings$421,901-$421,901
Equipment$173,240-$173,240
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michelle PepinExecutive DirectorFT$75,146$75,146

Board Members and Trustees

NameTitle
Kim OlsonPresident
Adeline Thunder - RoyDirector
Jennifer MulliganDirector
Lisa BlundeiiSecretary/treas
Revenue and Support

Revenue Composition

Contributions and Grants
$6,100
Program Service Revenue
$1,742,810
Investment Income
$-3,225
Other Revenue
$189,642
All Other Contributions
$6,100
Change in Net Assets
$172,626
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$926,065
Salaries, Compensation, and Employee Benefits$836,221
Total Fundraising Expense$1,244
Grants and Similar Amounts Paid$415
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$760,939--$760,939
Depreciation Depletion$149,537$5,263-$154,800
Insurance$124,439--$124,439
Interest$107,877--$107,877
Other Expenses$100,545$66,024$1,044$100,545
Current Officers, Directors, Trustees, and Key Employees$25,146$50,000-$75,146
Occupancy$62,959--$62,959
Travel$54,209--$54,209
Fees for Services Accounting$9,510$32,385-$41,895
Office Expenses$24,043$693$200$24,936
Grants to Domestic Individuals$415--$415
Payroll Taxes$127$9-$136
Total Functional Expenses$1,603,467$157,990$1,244$1,762,701
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
Accrued Payroll$1,284,840
Checks in Excess$51,936
Federal income taxes$18,937
Accrued Interest-
Line of Credit-
Current Portion of Lone Term Debt-
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 B, Line 11B

The 990 is made available to the board for review before signing by the president and filing

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

Board officers are not compensated. Compensation for two directors is decided and review by the board

Form 990, Part VI, Section C, Line 19

Documents are provided upon request

Filing and Contact Details

Filer

Filer Name
Little Sand Group Homes
EIN
41-1740707
Phone
2185662342
Address
5910 LITTLE SAND LANE NE, REMER, MN 56672

Signing Officer

Name
Michelle Pepin
Title
Executive Director
Phone
2185662342
Signed
2025-06-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Pepin
Formed
1976
Legal Domicile
Mn
Voting Board Members
5
Independent Board Members
5
Employees
22

Preparer

Firm
Robert Rampi Ltd
Address
9201 QUADAY AVE 203, OTSEGO, MN 55330
Preparer
Robert Rampi - CPA
Phone
7635339460
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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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CHECKS IN EXCESS
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ACCRUED INTEREST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4LINE OF CREDIT
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IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt1195000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0MICHELLE PEPIN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1KIM OLSON
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0EX DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1VP
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS MADE AVAILABLE TO THE BOARD FOR REVIEW BEFORE SIGNING BY THE PRESIDENT AND FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD OFFICERS ARE NOT COMPENSATED. COMPENSATION FOR TWO DIRECTORS IS DECIDED AND REVIEW BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE PROVIDED UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15A-15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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