Civic Intelligence

The Westbrook Education Foundation

990 • Fiscal year 2017 • EIN 41-1746538

Jul 01, 2016 to Jun 30, 2017 • Filed on Oct 05, 2017

PO Box 458Westbrook, MN 56183

(507) 274-6171

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

24th percentile

-7.3%

Higher net margin than 24% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$740

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

57th percentile

5.7%

Faster asset growth than 57% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

1st percentile

-85%

Faster revenue growth than 1% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,211,128

Up $64,794 (+5.7%) from 2016

Net Assets

Up

$1,211,128

Up $64,794 (+5.7%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Down

$61,288

Down $337,125 (-85%) from 2016

Expenses

Up

$65,778

Up $18,318 (+39%) from 2016

Net Income

Down

-$4,490

Down $355,443 (-101%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $581,920Liabilities 2012: $0Net Assets 2012: $581,9202012Assets 2013: $737,404Liabilities 2013: $0Net Assets 2013: $737,4042013Assets 2014: $808,418Liabilities 2014: $0Net Assets 2014: $808,4182014Assets 2015: $789,208Liabilities 2015: $0Net Assets 2015: $789,2082015Assets 2016: $1,146,334Liabilities 2016: $0Net Assets 2016: $1,146,3342016Assets 2017: $1,211,128Liabilities 2017: $0Net Assets 2017: $1,211,1282017Assets 2018: $1,231,068Liabilities 2018: $0Net Assets 2018: $1,231,0682018Assets 2019: $1,217,899Liabilities 2019: $0Net Assets 2019: $1,217,8992019Assets 2020: $1,162,976Liabilities 2020: $0Net Assets 2020: $1,162,9762020Assets 2021: $1,390,083Liabilities 2021: $0Net Assets 2021: $1,390,0832021Assets 2022: $1,142,321Liabilities 2022: $0Net Assets 2022: $1,142,3212022Assets 2023: $1,196,998Liabilities 2023: $0Net Assets 2023: $1,196,9982023Assets 2024: $1,212,951Liabilities 2024: $0Net Assets 2024: $1,212,9512024

Highlighted filing

2017

Assets$1,211,128
Liabilities$0
Net Assets$1,211,128

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $454,475Expenses 2012: $132,327Net Income 2012: $322,1482012Revenue 2013: $178,566Expenses 2013: $35,502Net Income 2013: $143,0642013Revenue 2014: $64,376Expenses 2014: $28,721Net Income 2014: $35,6552014Revenue 2015: $42,525Expenses 2015: $56,196Net Income 2015: -$13,6712015Revenue 2016: $398,413Expenses 2016: $47,460Net Income 2016: $350,9532016Revenue 2017: $61,288Expenses 2017: $65,778Net Income 2017: -$4,4902017Revenue 2018: $58,453Expenses 2018: $65,090Net Income 2018: -$6,6372018Revenue 2019: $51,289Expenses 2019: $59,005Net Income 2019: -$7,7162019Revenue 2020: $43,967Expenses 2020: $82,960Net Income 2020: -$38,9932020Revenue 2021: $39,449Expenses 2021: $35,537Net Income 2021: $3,9122021Revenue 2022: $63,942Expenses 2022: $71,998Net Income 2022: -$8,0562022Revenue 2023: $185,951Expenses 2023: $223,854Net Income 2023: -$37,9032023Revenue 2024: $63,748Expenses 2024: $128,953Net Income 2024: -$65,2052024

Highlighted filing

2017

Revenue$61,288
Expenses$65,778
Net Income-$4,490
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Oct 5, 2017
Return Version
2016v3.0
Gross Receipts
$110,474
Mission and Program Overview

Mission

Promote the advancement of education

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$816,275$884,102▲ $67,827
Savings and Temporary Cash Investments$246,839$219,246▼ $27,593
Cash and Non-Interest-Bearing Accounts$74,658$98,883▲ $24,225
Total Assets$1,146,334$1,211,128▲ $64,794
Other Assets Total$8,562$8,897▲ $335
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,146,334$1,211,128▲ $64,794
Total Net Assets Fund Balance$1,146,334$1,211,128▲ $64,794
Total Liabilities and Net Assets / Fund Balance$1,146,334$1,211,128▲ $64,794

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$8,897--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Manda JorgensonDirector$740$740

Board Members and Trustees

NameTitle
Maury KuehlPresident
James SchmidtVice President
Bruce JorgensonDirector
Dale MischkeDirector
Gene KronbackDirector
James DibbleDirector
Justin KnakmuhsDirector
Marlowe NelsenDirector
Matthew JackelsDirector
Nicole BrownDirector
Kelly QuadeSecretary
Melissa GramsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$39,988
Program Service Revenue
$0
Investment Income
$21,300
Other Revenue
$0
All Other Contributions
$39,988
Change in Net Assets
$-4,490
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$63,478
Other Expenses$1,560
Salaries, Compensation, and Employee Benefits$740
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$37,000--$37,000
Grants to Domestic Orgs$26,478--$26,478
Fees for Services Accounting-$1,500-$1,500
Current Officers, Directors, Trustees, and Key Employees-$740-$740
Advertising-$20-$20
Other Expenses-$15-$15
Total Functional Expenses$63,478$2,300$0$65,778
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Westbrook Public SchoolWestbrook, MN3Shop Equipment Auditorium Equipment$26,448
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Governing body meeting documentation Part VI line 8A

Quarterly meetings are attended by the 13 directors. Minutes are recorded, typed, read and approved at the next meeting held.

Committee meeting documentation Part VI line 8B

N/A

Form 990 governing body review Part VI line 11

The 990 tax return is reviewed and signed by at least one officer prior to filing. The 990 tax return is presented to the directors to review at the earliest meeting after the form 990 is issued.

Governing documents etc available to public Part VI line 19

All governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Westbrook Education Foundation
EIN
41-1746538
Address
PO BOX 458, WESTBROOK, MN 56183

Signing Officer

Name
Maury Kuehl
Title
President
Phone
5072279592
Signed
2017-10-05
Discuss with paid preparer
Yes

Organization Details

Formed
1993
Legal Domicile
Mn
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
14

Preparer

Firm
M L Grams & Associates
Address
628 FIRST AVENUE, WESTBROOK, MN 56183
Preparer
Melissa L Grams
Phone
5072746171
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME IN 2015 REPRESENTS NET RENTAL INCOME AND OTHER PORTFOLIO INCOME PASSED THROUGH FROM AN ESTATE K-1 FOR WHICH THIS ORGANIZATION WAS A BENEFICIARY.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt11. NORMALLY THE ORGANIZATION RECEIVES MORE THAN 10% OF ITS SUPPORT FROM PUBLIC CONTRIBUTIONS. HOWEVER BECAUSE TWO DIFFERENT INDIVIDUALS DIED, DURING 2012 AND 2015 THEIR ESTATES LEFT LARGE ENDOWMENTS TO THE ORGANIZATION THAT UNDER THE FACTS AND CIRCUMSTANCES MAKES THE PERCENTAGE OF PUBLIC SUPPORT TO BE LESS THAN 33 1/3.2. THE ORGANIZATION ANNUALLY SOLICITS FROM THIS SMALL COMMUNITY (POPULATION 700)TO SUPPORT ITS MISSION, THAT BEING TO SUPPORT THE LOCAL PUBLIC SCHOOL AND THE PROMOTION OF EDUCATION.3. THE BOARD OF DIRECTORS INCLUDES 13 INDIVIDUALS, FROM VARIOUS AREAS OF THE SURROUNDING COMMUNITY THAT PROMOTE THIS MISSION. THEIR EFFORTS ARE FOR PUBLIC EDUCATION AND NOT FOR PRIVATE INTERESTS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Other income Part II line 10 or Part III line 12
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc110 Facts and Circumstances Test Part II line 17a or 17b
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt039988
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0258259
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt022624
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt042792
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0163593
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0527256
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt020500
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt021036
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt021234
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt021584
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt021003
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0105357
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0118296
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0118296
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.13170
IRS990ScheduleA/PublicSupportPY170Pct00.10390
IRS990ScheduleA/PublicSupportTotal170Amt098918
IRS990ScheduleA/SubstantialContributorsTotAmt0428338
IRS990ScheduleA/TenPctFactsCrcmstncsTestCYInd0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt039988
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0258259
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt022624
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt042792
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0163593
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0527256
IRS990ScheduleA/TotalSupportAmt0750909
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/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt08897
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0LIFE INSURANCE POLICY
IRS990ScheduleD/TotalBookValueOtherAssetsAmt08897
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt037000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS FOR STUDENTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt014
IRS990ScheduleI/RecipientTable/CashGrantAmt026448
IRS990ScheduleI/RecipientTable/IRCSectionDesc03
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SHOP EQUIPMENT AUDITORIUM EQUIPMENT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0WESTBROOK PUBLIC SCHOOL
IRS990ScheduleI/RecipientTable/RecipientEIN0412005873
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt08TH STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0WESTBROOK
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd056183
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS REQUIRED TO SUBMIT INVOICES TO SUBSTANTIATE ITS CAPITAL PURCHASES AND OTHER CLAIMS BEFORE REIMBURSEMENT IS MADE. STUDENTS AWARDED SCHOLARSHIPS ARE REQUIRED TO SUBMIT A TRANSCRIPT OF GRADES TO PROVE ATTENDANCE BEFORE BEING PAID.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Monitoring procedures (Part I, line 2)
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0QUARTERLY MEETINGS ARE ATTENDED BY THE 13 DIRECTORS. MINUTES ARE RECORDED, TYPED, READ AND APPROVED AT THE NEXT MEETING HELD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 TAX RETURN IS REVIEWED AND SIGNED BY AT LEAST ONE OFFICER PRIOR TO FILING. THE 990 TAX RETURN IS PRESENTED TO THE DIRECTORS TO REVIEW AT THE EARLIEST MEETING AFTER THE FORM 990 IS ISSUED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01146334
IRS990/TotalAssetsEOYAmt01211128
IRS990/TotalAssetsGrp/BOYAmt01146334
IRS990/TotalAssetsGrp/EOYAmt01211128
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt039988
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02300
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt063478
IRS990/TotalFunctionalExpensesGrp/TotalAmt065778
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01146334
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01211128
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt063478
IRS990/TotalReportableCompFromOrgAmt0740
IRS990/TotalRevenueGrp/ExclusionAmt021300
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt061288
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt014
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01146334
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01211128
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01146334
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01211128
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MAURY KUEHL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05072279592
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE WESTBROOK EDUCATION FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0411746538
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 458
ReturnHeader/Filer/USAddress/CityNm0WESTBROOK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056183
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0BBA4238DA43C47943BF7EB89E4198A7C110A12B3
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0BBA4238DA43C47943BF7EB89E4198A7C110A12B3

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