Civic Intelligence

Special Operations Training Association of the Upper Midwest

990EZ • Fiscal year 2022 • EIN 41-1828451

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 07, 2023

1365 W 3rd Street STE 647Rush City, MN 55069

(612) 810-0588

Siviq Scores

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

Liabilities / Assets

67th percentile

0.01x

Higher debt load relative to assets than 67% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

78th percentile

0.05x

Higher debt load relative to revenue than 78% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

17th percentile

-25%

Higher net margin than 17% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

32nd percentile

-9.0%

Faster asset growth than 32% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

12th percentile

-46%

Faster revenue growth than 12% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$124,074

Down $12,270 (-9.0%) from 2021

Net Assets

Up

$122,515

Up $8,367 (+7.3%) from 2021

Liabilities

Down

$1,559

Down $20,637 (-93%) from 2021

Revenue

Down

$29,382

Down $24,782 (-46%) from 2021

Expenses

Down

$36,652

Down $2,321 (-6.0%) from 2021

Net Income

Down

-$7,270

Down $22,461 (-148%) from 2021

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2010: $6,958Liabilities 2010: $0Net Assets 2010: $6,9582010Assets 2011: $16,272Liabilities 2011: $0Net Assets 2011: $16,2722011Assets 2013: $18,471Liabilities 2013: $0Net Assets 2013: $18,4712013Assets 2014: $15,169Liabilities 2014: $0Net Assets 2014: $15,1692014Assets 2015: $6,717Liabilities 2015: $0Net Assets 2015: $6,7172015Assets 2016: $48,670Liabilities 2016: $0Net Assets 2016: $48,6702016Assets 2017: $121,517Liabilities 2017: $0Net Assets 2017: $121,5172017Assets 2018: $138,606Liabilities 2018: $0Net Assets 2018: $138,6062018Assets 2019: $149,673Liabilities 2019: $1,027Net Assets 2019: $148,6462019Assets 2020: $124,351Liabilities 2020: $8,393Net Assets 2020: $115,9582020Assets 2021: $136,344Liabilities 2021: $22,196Net Assets 2021: $114,1482021Assets 2022: $124,074Liabilities 2022: $1,559Net Assets 2022: $122,5152022Assets 2023: $148,158Liabilities 2023: $550Net Assets 2023: $147,6082023Assets 2024: $131,635Liabilities 2024: $1,025Net Assets 2024: $130,6102024

Highlighted filing

2022

Assets$124,074
Liabilities$1,559
Net Assets$122,515

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $81,0572010Revenue 2011: $114,589Expenses 2011: $106,238Net Income 2011: $8,3512011Revenue 2013: $123,542Expenses 2013: $113,178Net Income 2013: $10,3642013Revenue 2014: $127,836Expenses 2014: $131,138Net Income 2014: -$3,3022014Revenue 2015: $125,258Expenses 2015: $133,710Net Income 2015: -$8,4522015Revenue 2016: $151,821Expenses 2016: $109,867Net Income 2016: $41,9542016Revenue 2017: $89,488Expenses 2017: $17,590Net Income 2017: $71,8982017Revenue 2018: $79,320Expenses 2018: $61,635Net Income 2018: $17,6852018Revenue 2019: $60,250Expenses 2019: $48,882Net Income 2019: $11,3682019Revenue 2020: $13,250Expenses 2020: $43,794Net Income 2020: -$30,5442020Revenue 2021: $54,164Expenses 2021: $38,973Net Income 2021: $15,1912021Revenue 2022: $29,382Expenses 2022: $36,652Net Income 2022: -$7,2702022Revenue 2023: $203,640Expenses 2023: $178,906Net Income 2023: $24,7342023Revenue 2024: $193,186Expenses 2024: $210,184Net Income 2024: -$16,9982024

Highlighted filing

2022

Revenue$29,382
Expenses$36,652
Net Income-$7,270
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 7, 2023
Return Version
2022v5.0
Gross Receipts
$198,487
Mission and Program Overview

Mission

Specialized training for law enforcement

Program Services

DescriptionGrantsExpenses
Specialized Training for Law Enforcement Agencies--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lucas DingmannPresidentPT$0--
John JorgensenVice PresidentPT$0--
Robert HurstSecretaryPT$0--
Liam DugganDirector Of TrainingPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fund Raiser$176,362$176,362$47,818$128,544
Total Events$176,362$176,362$160,589$15,773
Filing and Contact Details

Filer

Filer Name
Special Operations Training Association
EIN
41-1828451
Address
1365 W 3rd Street STE 647, Rush City, MN 55069

Signing Officer

Name
Lucas Dingmann
Title
President
Phone
6124707928
Signed
2023-11-07
Discuss with paid preparer
Yes

Preparer

Firm
Lakes Tax & Accounting
Address
415 SE 13th Street, Grand Rapids, MN 55744
Preparer
Ronald W Burg
Phone
2183261522
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

Description AmountDepreciation from 4562 596Office Expense 1,153Conference Research 716Website and Communication 2,937

Description of other assets Part II line 24

Category Beginning of Year End of YearInventory 5,267 2,922Fixed Assets - Net 2,085 1,489

Description of total liabilities Part II line 26

Category Beginning of Year End of YearPrepaid Event Receipts 525 1,100Contra Account Receivable 1,364 459

Raw XML Appendix182 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
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IRS990EZ/OperateHospitalInd0false
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IRS990EZ/OrganizationDissolvedEtcInd0false
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IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt0160589
IRS990EZ/SpecialEventsNetIncomeLossAmt015773
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MN
IRS990EZ/SubjectToProxyTaxInd0false
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IRS990EZ/TanningServicesProvidedInd0false
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IRS990EZ/TotalRevenueAmt029382
IRS990EZ/TransactionWithControlEntInd0false
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IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/EmailSolicitationsInd0X
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IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt077990
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountDepreciation from 4562 596Office Expense 1,153Conference Research 716Website and Communication 2,937
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Category Beginning of Year End of YearInventory 5,267 2,922Fixed Assets - Net 2,085 1,489
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearPrepaid Event Receipts 525 1,100Contra Account Receivable 1,364 459
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of total liabilities Part II line 26
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PhoneNum06124707928
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ReturnHeader/Filer/EIN0411828451
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0415 SE 13th Street
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ReturnHeader/PreparerPersonGrp/PhoneNum02183261522
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Ronald W Burg
ReturnHeader/ReturnTs02023-11-15T14:46:29-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Lucas
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Dingmann
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.01$1.31$1.93$2.10$0.17
2023Detailed filing. Detailed filing data is available for this year.$1.48$0.01$1.48$2.04$1.79$0.25
2022Detailed filing. Detailed filing data is available for this year.$1.24$0.02$1.23$0.29$0.37$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.36$0.22$1.14$0.54$0.39$0.15
2020Detailed filing. Detailed filing data is available for this year.$1.24$0.08$1.16$0.13$0.44$0.31
2019Detailed filing. Detailed filing data is available for this year.$1.50$0.01$1.49$0.60$0.49$0.11
2018Detailed filing. Detailed filing data is available for this year.$1.39$0.00$1.39$0.79$0.62$0.18
2017Detailed filing. Detailed filing data is available for this year.$1.22$0.00$1.22$0.89$0.18$0.72
2016Detailed filing. Detailed filing data is available for this year.$0.49$0.00$0.49$1.52$1.10$0.42
2015Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$1.25$1.34$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$1.28$1.31$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$1.24$1.13$0.10
2011Summary only. Only limited summary data is available for this year.$0.16$0.00$0.16$1.15$1.06$0.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.00$0.07$0.81