Civic Intelligence

Little Sand Group Homes

990 • Fiscal year 2019 • EIN 41-1740707

Jan 01, 2019 to Dec 31, 2019 • Filed on Aug 05, 2020

5910 Little Sand Lane NERemer, MN 56672

(218) 566-2342

Siviq Scores

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

Liabilities / Assets

90th percentile

0.84x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

85th percentile

0.83x

Higher debt load relative to revenue than 85% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

33rd percentile

-2.0%

Higher net margin than 33% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

16th percentile

-6.4%

Faster asset growth than 16% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

27th percentile

-6.2%

Faster revenue growth than 27% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$1,420,242

Down $97,440 (-6.4%) from 2018

Net Assets

Down

$220,201

Down $28,733 (-12%) from 2018

Liabilities

Down

$1,200,041

Down $68,707 (-5.4%) from 2018

Revenue

Down

$1,439,515

Down $94,579 (-6.2%) from 2018

Expenses

Down

$1,468,249

Down $34,496 (-2.3%) from 2018

Net Income

Down

-$28,734

Down $60,083 (-192%) from 2018

Historical Trend

Balance Sheet Trend

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

$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

2019

Assets$1,420,242
Liabilities$1,200,041
Net Assets$220,201

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$1,439,515
Expenses$1,468,249
Net Income-$28,734
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Aug 5, 2020
Return Version
2019v5.1
Gross Receipts
$1,439,515
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$1,312,695$1,251,878▼ $60,817
Accounts Receivable$134,423$98,278▼ $36,145
Investments Other Securities$51,240$52,247▲ $1,007
Prepaid Expenses and Deferred Charges$16,296$17,839▲ $1,543
Cash and Non-Interest-Bearing Accounts$3,028--
Total Assets$1,517,682$1,420,242▼ $97,440
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,044,898$975,761▼ $69,137
Accounts Payable and Accrued Expenses$155,088$135,800▼ $19,288
Other Liabilities$68,762$88,480▲ $19,718
Total Liabilities$1,268,748$1,200,041▼ $68,707
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$248,934$220,201▼ $28,733
Total Net Assets Fund Balance$248,934$220,201▼ $28,733
Total Liabilities and Net Assets / Fund Balance$1,517,682$1,420,242▼ $97,440

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$919,536$666,910$1,586,446
Other Land Buildings$168,458$71,758$240,216
Equipment$123,884-$123,884
Land$40,000-$40,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jerome PepinPresident
Scott ThompsonVice President
Jennifer MulliganDirector
Terri ShepardDirector
Michelle PepinExec Directior
Lisa BlundellSecretary/treas
Revenue and Support

Revenue Composition

Contributions and Grants
$2,185
Program Service Revenue
$1,419,502
Investment Income
$1,007
Other Revenue
$16,821
All Other Contributions
$2,185
Change in Net Assets
$-28,734

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,439,515
Total Revenue per Audited Statements
$1,439,515
Total Revenue per Form 990
$1,439,515
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$783,506
Other Expenses$684,743
Total Fundraising Expense$435
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$687,376$50,000-$737,376
Occupancy$269,563--$269,563
Depreciation Depletion$79,502$2,500-$82,002
Interest$80,713--$80,713
Insurance$73,823--$73,823
Payroll Taxes$37,051$9,079-$46,130
Travel$32,335--$32,335
Other Expenses$28,026$1,505$435$29,966
Fees for Services Accounting-$7,916-$7,916
Total Functional Expenses$1,396,814$71,000$435$1,468,249

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,468,249
Total Expenses per Audited Statements$1,468,249
Total Expenses per Form 990$1,468,249
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
Federal income taxes$50,207
Checks in Excess$32,742
Accrued Payroll$4,879
Accrued Interest$652
Security Deposit-
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
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 2

Jerome pepin president and michelle pepin exec director are husband wife

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 the exec director is decided and reviewed 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
Jerome Pepin
Title
President
Phone
2185662342
Signed
2020-08-05
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
31

Preparer

Firm
Robert Rampi Ltd
Address
5615 BROOKLYN BLVD STE 101, BROOKLYN CENTER, MN 55429
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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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt02718
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01419502
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01404705
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01253203
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01031735
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt017828
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt030815
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt019749
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt012
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt014
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt068418
IRS990ScheduleA/InvestmentIncomeCYPct00.01020
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt021310
IRS990ScheduleA/OtherIncome509Grp/TotalAmt059669
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportCY509Pct00.98100
IRS990ScheduleA/PublicSupportPY509Pct00.97700
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IRS990ScheduleA/PublicSupportTotal509Amt06603954
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01421687
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01524311
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01365494
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01258009
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01034453
IRS990ScheduleA/Total509Grp/TotalAmt06603954
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01439515
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01555126
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01385243
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01296380
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01055777
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06732041
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0919536
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0666910
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01586446
IRS990ScheduleD/EquipmentGrp/BookValueAmt0123884
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0123884
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IRS990ScheduleD/LandGrp/BookValueAmt040000
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0168458
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3652
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CHECKS IN EXCESS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ACCRUED INTEREST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4SECURITY DEPOSIT
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt01439515
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01251878
IRS990ScheduleD/TotalExpensesPerForm990Amt01468249
IRS990ScheduleD/TotalLiabilityAmt088480
IRS990ScheduleD/TotalRevenuePerForm990Amt01439515
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JEROME PEPIN PRESIDENT AND MICHELLE PEPIN EXEC DIRECTOR ARE HUSBAND WIFE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS MADE AVAILABLE TO THE BOARD FOR REVIEW BEFORE SIGNING BY THE PRESIDENT AND FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OFFICERS ARE NOT COMPENSATED. COMPENSATION FOR THE EXEC DIRECTOR IS DECIDED AND REVIEWED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE PROVIDED UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15A-15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TotalFunctionalExpensesGrp/TotalAmt01468249
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt01200041
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IRS990/TotalLiabilitiesGrp/EOYAmt01200041
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0220201
IRS990/TotalProgramServiceExpensesAmt01396814
IRS990/TotalProgramServiceRevenueAmt01419502
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01439515
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01517682
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01420242
IRS990/TravelGrp/ProgramServicesAmt032335
IRS990/TravelGrp/TotalAmt032335
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05910 LITTLE SAND LANE NE
IRS990/USAddress/CityNm0REMER
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056672
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.LITTLESANDGROUPHOME.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEROME PEPIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02185662342

Document Assets

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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
2019Detailed filing. Detailed filing data is available for this year.$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