Civic Intelligence

Northern Minnesota Builders Association

990 • Fiscal year 2017 • EIN 41-1838381

Jan 01, 2017 to Dec 31, 2017 • Filed on Apr 20, 2018

802A S Pokegama AveGrand Rapids, MN 55744

(218) 326-6622

Siviq Scores

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

Liabilities / Assets

97th percentile

1.02x

Higher debt load relative to assets than 97% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

69th percentile

0.04x

Higher debt load relative to revenue than 69% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Net Margin

32nd percentile

-4.3%

Higher net margin than 32% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Asset Growth

36th percentile

-3.7%

Faster asset growth than 36% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

46th percentile

-0.9%

Faster revenue growth than 46% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$6,905

Down $268 (-3.7%) from 2016

Net Assets

Down

-$162

Down $7,293 (-102%) from 2016

Liabilities

Up

$7,067

Up $7,025 (+16726%) from 2016

Revenue

Down

$170,945

Down $1,492 (-0.9%) from 2016

Expenses

Up

$178,238

Up $3,942 (+2.3%) from 2016

Net Income

Down

-$7,293

Down $5,434 (-292%) from 2016

Historical Trend

Balance Sheet Trend

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

$80K$60K$40K$20K$0-$20KAssets 2011: $48,650Liabilities 2011: $316Net Assets 2011: $48,3342011Assets 2012: $57,157Liabilities 2012: $301Net Assets 2012: $56,8562012Assets 2013: $15,104Liabilities 2013: $902Net Assets 2013: $14,2022013Assets 2014: $16,514Liabilities 2014: $153Net Assets 2014: $16,3612014Assets 2015: $9,181Liabilities 2015: $191Net Assets 2015: $8,9902015Assets 2016: $7,173Liabilities 2016: $42Net Assets 2016: $7,1312016Assets 2017: $6,905Liabilities 2017: $7,067Net Assets 2017: -$1622017Assets 2018: $9,721Liabilities 2018: $5,112Net Assets 2018: $4,6092018Assets 2019: $12,780Liabilities 2019: $1,641Net Assets 2019: $11,1392019Assets 2020: $34,886Liabilities 2020: $42Net Assets 2020: $34,8442020Assets 2021: $57,985Liabilities 2021: $40Net Assets 2021: $57,9452021Assets 2022: $74,417Liabilities 2022: $3,008Net Assets 2022: $71,4092022Assets 2023: $71,566Liabilities 2023: $2,553Net Assets 2023: $69,0132023Assets 2024: $77,112Liabilities 2024: $872Net Assets 2024: $76,2402024

Highlighted filing

2017

Assets$6,905
Liabilities$7,067
Net Assets-$162

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $216,078Expenses 2011: $216,067Net Income 2011: $112011Revenue 2012: $179,934Expenses 2012: $173,736Net Income 2012: $6,1982012Revenue 2013: $177,786Expenses 2013: $220,440Net Income 2013: -$42,6542013Revenue 2014: $176,885Expenses 2014: $174,726Net Income 2014: $2,1592014Revenue 2015: $180,217Expenses 2015: $187,588Net Income 2015: -$7,3712015Revenue 2016: $172,437Expenses 2016: $174,296Net Income 2016: -$1,8592016Revenue 2017: $170,945Expenses 2017: $178,238Net Income 2017: -$7,2932017Revenue 2018: $165,167Expenses 2018: $160,396Net Income 2018: $4,7712018Revenue 2019: $180,653Expenses 2019: $174,123Net Income 2019: $6,5302019Revenue 2020: $193,611Expenses 2020: $169,906Net Income 2020: $23,7052020Revenue 2021: $218,213Expenses 2021: $195,154Net Income 2021: $23,0592021Revenue 2022: $215,546Expenses 2022: $202,080Net Income 2022: $13,4662022Revenue 2023: $230,327Expenses 2023: $232,723Net Income 2023: -$2,3962023Revenue 2024: $241,360Expenses 2024: $234,133Net Income 2024: $7,2272024

Highlighted filing

2017

Revenue$170,945
Expenses$178,238
Net Income-$7,293
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Apr 20, 2018
Return Version
2017v2.3
Gross Receipts
$181,465
Mission and Program Overview

Mission

The main focuses of the northern minnesota builders association are: advocacy, education, governance affairs, and legislation

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$8,907$6,715▼ $2,192
Land, Buildings, and Equipment, Net$368$190▼ $178
Rtn Earn Endowment Incm Other Fnds$7,131$-162▼ $7,293
Total Assets$9,275$6,905▼ $2,370
Liabilities
Accounts Payable and Accrued Expenses$2,144$7,067▲ $4,923
Total Liabilities$2,144$7,067▲ $4,923
Net Assets / Fund Balance
Total Net Assets Fund Balance$7,131$-162▼ $7,293
Total Liabilities and Net Assets / Fund Balance$9,275$6,905▼ $2,370

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$190$7,193$7,383
Compensation and Service Providers

Board Members and Trustees

NameTitle
Al LauerPresident
Brandon JahnDirector
Sam FriesenDirector
Tyler KaneDirector
Marty NiewindPast Preside
Eric SimonsonSecretary
Ron NesvoldTreasurer
Jeff WunderlichVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$57,978
Program Service Revenue
$88,339
Investment Income
$12
Other Revenue
$24,616
Change in Net Assets
$-7,293
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$126,622
Salaries, Compensation, and Employee Benefits$51,616
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$48,000-$48,000
Payments to Affiliates$39,601--$39,601
All Other Expenses$8,118$3,090-$11,208
Occupancy-$8,385-$8,385
Advertising$5,331$3,000-$8,331
Office Expenses-$8,300-$8,300
Conferences and Meetings-$6,171-$6,171
Other Expenses$5,537--$5,537
Payroll Taxes$1,808$1,808-$3,616
Insurance-$1,716-$1,716
Travel-$1,484-$1,484
Fees for Services Accounting-$950-$950
Depreciation Depletion-$178-$178
Total Functional Expenses$95,156$83,082$0$178,238
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$26,682
Fundraising Direct Expenses$10,520
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$20,457$20,457$952$19,505
Sporting Clays$6,225$6,225$486$5,739
Total Events$26,682$26,682$10,520$16,162
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Association membership is comprised of building industry professionals operating in the association's territory and any other interested parties.

Form 990, Page 6, Part VI, Line 7A

New members are proposed to and apporved by the board of directors. The association membership is presented with a proposed slate of officers at least 30 days prior to the november membership meeting. At this meeting additional diretors may be added to the election slate by any member. The election of the board of directors is then voted on by the membership at this meeting.

Form 990, Page 6, Part VI, Line 11B

Members of the board of directors are presented with form 990 for review. Subsequent to the review it is approved by the board for filing.

Form 990, Page 6, Part VI, Line 15A

The board of directors reviews and approves the compensation of the executive director.

Form 990, Page 6, Part VI, Line 19

Governing documents, policies, financial statements or other organization information is provided to any requests made by a person or organization

Filing and Contact Details

Filer

Filer Name
Northern Minnesota Builders
EIN
41-1838381
Phone
2183266622
Address
802A S POKEGAMA AVE, GRAND RAPIDS, MN 55744

Signing Officer

Name
Al Lauer
Title
President
Phone
2183266622
Signed
2018-04-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Al Lauer
Formed
1996
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
8
Employees
1

Preparer

Firm
Roessler & Co Ltd
Address
813 S POKEGAMA AVE STE 1, GRAND RAPIDS, MN 55744-3934
Preparer
Erin M Aultman
Phone
2183272474
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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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IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0190
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07193
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt07383
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0190
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010520
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SPORTING CLAYS
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt0126
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt0126
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt020457
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt06225
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt026682
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt020457
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt06225
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt026682
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt016162
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt05086
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt05086
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt01438
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0952
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0486
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt03066
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt0804
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt03870
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ASSOCIATION MEMBERSHIP IS COMPRISED OF BUILDING INDUSTRY PROFESSIONALS OPERATING IN THE ASSOCIATION'S TERRITORY AND ANY OTHER INTERESTED PARTIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NEW MEMBERS ARE PROPOSED TO AND APPORVED BY THE BOARD OF DIRECTORS. THE ASSOCIATION MEMBERSHIP IS PRESENTED WITH A PROPOSED SLATE OF OFFICERS AT LEAST 30 DAYS PRIOR TO THE NOVEMBER MEMBERSHIP MEETING. AT THIS MEETING ADDITIONAL DIRETORS MAY BE ADDED TO THE ELECTION SLATE BY ANY MEMBER. THE ELECTION OF THE BOARD OF DIRECTORS IS THEN VOTED ON BY THE MEMBERSHIP AT THIS MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE BOARD OF DIRECTORS ARE PRESENTED WITH FORM 990 FOR REVIEW. SUBSEQUENT TO THE REVIEW IT IS APPROVED BY THE BOARD FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, POLICIES, FINANCIAL STATEMENTS OR OTHER ORGANIZATION INFORMATION IS PROVIDED TO ANY REQUESTS MADE BY A PERSON OR ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt09275
IRS990/TotalAssetsEOYAmt06905
IRS990/TotalAssetsGrp/BOYAmt09275
IRS990/TotalAssetsGrp/EOYAmt06905
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt057978
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt083082
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt095156
IRS990/TotalFunctionalExpensesGrp/TotalAmt0178238
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02144
IRS990/TotalLiabilitiesEOYAmt07067
IRS990/TotalLiabilitiesGrp/BOYAmt02144
IRS990/TotalLiabilitiesGrp/EOYAmt07067
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt07131
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-162
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0723
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0723
IRS990/TotalProgramServiceExpensesAmt095156
IRS990/TotalProgramServiceRevenueAmt088339
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt096805
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0170945
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt09275
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06905
IRS990/TravelGrp/ManagementAndGeneralAmt01484
IRS990/TravelGrp/TotalAmt01484
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt026915 REILLY BEACH
IRS990/USAddress/CityNm0BOVEY
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055709
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0NMBUILDERS.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0AL LAUER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02183266622
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-04-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTHERN MINNESOTA BUILDERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0NORT
ReturnHeader/Filer/EIN0411838381
ReturnHeader/Filer/PhoneNum02183266622
ReturnHeader/Filer/USAddress/AddressLine1Txt0802A S POKEGAMA AVE
ReturnHeader/Filer/USAddress/CityNm0GRAND RAPIDS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055744
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B4DEA55D3C8AF035F654C1262B4EA181ECE27BF5
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B66FC50E5771E3A3D7527F3EF01BD3E4A83FAE5F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0205.149.158.154
ReturnHeader/FilingSecurityInformation/IPDt02018-05-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm015:44:15
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411506785
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROESSLER & CO LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0813 S POKEGAMA AVE STE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GRAND RAPIDS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0557443934
ReturnHeader/PreparerPersonGrp/PhoneNum02183272474
ReturnHeader/PreparerPersonGrp/PreparationDt02018-05-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ERIN M AULTMAN
ReturnHeader/ReturnTs02018-05-09T15:44:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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.$0.77$0.01$0.76$2.41$2.34$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.03$0.69$2.30$2.33$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.03$0.71$2.16$2.02$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.00$0.58$2.18$1.95$0.23
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.00$0.35$1.94$1.70$0.24
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.02$0.11$1.81$1.74$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.05$0.05$1.65$1.60$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.07$0.07$0.00$1.71$1.78$0.07
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.00$0.07$1.72$1.74$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$1.80$1.88$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.16$1.77$1.75$0.02
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.01$0.14$1.78$2.20$0.43
2012Summary only. Only limited summary data is available for this year.$0.57$0.00$0.57$1.80$1.74$0.06
2011Summary only. Only limited summary data is available for this year.$0.49$0.00$0.48$2.16$2.16$0.00