Civic Intelligence

Columbia Village

990 • Fiscal year 2014 • EIN 41-1898498

Oct 01, 2013 to Sep 30, 2014 • Filed on Aug 10, 2015

4444 Reservoir Boulevard Northeast55421

(763) 782-1612

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.06x

Higher debt load relative to assets than 42% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

74th percentile

0.43x

Higher debt load relative to revenue than 74% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

11th percentile

-25%

Higher net margin than 11% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

81st percentile

$136,242

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 55.4% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

26th percentile

-3.4%

Faster asset growth than 26% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

40th percentile

0.3%

Faster revenue growth than 40% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2014

Assets

Down

$1,648,340

Down $57,787 (-3.4%) from 2013

Net Assets

Down

$1,542,975

Down $62,381 (-3.9%) from 2013

Liabilities

Up

$105,365

Up $4,594 (+4.6%) from 2013

Revenue

$245,902

No earlier filing loaded for comparison.

Expenses

Up

$308,283

Up $5,510 (+1.8%) from 2013

Net Income

-$62,381

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,871,333Liabilities 2010: $89,783Net Assets 2010: $1,781,5502010Assets 2011: $1,834,447Liabilities 2011: $108,009Net Assets 2011: $1,726,4382011Assets 2012: $1,750,717Liabilities 2012: $85,940Net Assets 2012: $1,664,7772012Assets 2013: $1,706,127Liabilities 2013: $100,771Net Assets 2013: $1,605,3562013Assets 2014: $1,648,340Liabilities 2014: $105,365Net Assets 2014: $1,542,9752014Assets 2015: $1,646,972Liabilities 2015: $94,661Net Assets 2015: $1,552,3112015Assets 2016: $1,616,847Liabilities 2016: $146,552Net Assets 2016: $1,470,2952016Assets 2017: $1,453,802Liabilities 2017: $169,373Net Assets 2017: $1,284,4292017Assets 2018: $1,381,838Liabilities 2018: $172,656Net Assets 2018: $1,209,1822018Assets 2019: $1,261,929Liabilities 2019: $120,283Net Assets 2019: $1,141,6462019Assets 2020: $1,224,409Liabilities 2020: $117,702Net Assets 2020: $1,106,7072020Assets 2021: $1,208,518Liabilities 2021: $132,196Net Assets 2021: $1,076,3222021Assets 2022: $1,138,704Liabilities 2022: $121,544Net Assets 2022: $1,017,1602022Assets 2023: $1,055,390Liabilities 2023: $100,167Net Assets 2023: $955,2232023Assets 2024: $1,071,279Liabilities 2024: $201,439Net Assets 2024: $869,8402024

Highlighted filing

2014

Assets$1,648,340
Liabilities$105,365
Net Assets$1,542,975

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $311,1162010Revenue 2011: $243,638Expenses 2011: $298,750Net Income 2011: -$55,1122011Expenses 2012: $300,9852012Expenses 2013: $302,7732013Revenue 2014: $245,902Expenses 2014: $308,283Net Income 2014: -$62,3812014Revenue 2015: $326,112Expenses 2015: $316,718Net Income 2015: $9,3942015Revenue 2016: $242,997Expenses 2016: $325,071Net Income 2016: -$82,0742016Revenue 2017: $246,301Expenses 2017: $324,007Net Income 2017: -$77,7062017Revenue 2018: $249,060Expenses 2018: $324,307Net Income 2018: -$75,2472018Revenue 2019: $246,444Expenses 2019: $313,980Net Income 2019: -$67,5362019Revenue 2020: $244,593Expenses 2020: $279,532Net Income 2020: -$34,9392020Revenue 2021: $298,784Expenses 2021: $329,169Net Income 2021: -$30,3852021Revenue 2022: $272,973Expenses 2022: $332,135Net Income 2022: -$59,1622022Revenue 2023: $276,019Expenses 2023: $337,956Net Income 2023: -$61,9372023Revenue 2024: $271,614Expenses 2024: $356,997Net Income 2024: -$85,3832024

Highlighted filing

2014

Revenue$245,902
Expenses$308,283
Net Income-$62,381
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Aug 10, 2015
Return Version
2013v4.0
Gross Receipts
$245,902
Mission and Program Overview

Mission

To provide elderly persons and handicapped persons with housing facilities and services designed to meet their physical, social, and psychological needs, and to promote their health, security, happiness and usefulness in longer living.

To provide elderly persons and handicapped persons with housing facilities and services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,554,049$1,462,546▼ $91,503
Accounts Receivable$10,773$38,558▲ $27,785
Cash and Non-Interest-Bearing Accounts$36,899$16,603▼ $20,296
Prepaid Expenses and Deferred Charges$1,777$3,444▲ $1,667
Total Assets$1,706,127$1,648,340▼ $57,787
Other Assets Total$102,629$127,189▲ $24,560
Liabilities
Accounts Payable and Accrued Expenses$65,270$66,982▲ $1,712
Other Liabilities$21,929$25,530▲ $3,601
Escrow Account Liability$13,572$12,853▼ $719
Total Liabilities$100,771$105,365▲ $4,594
Net Assets / Fund Balance
Temporarily Rstr Net Assets$3,004,200$3,004,200→ $0
Unrestricted Net Assets$-1,398,844$-1,461,225▼ $62,381
Total Net Assets Fund Balance$1,605,356$1,542,975▼ $62,381
Total Liabilities and Net Assets / Fund Balance$1,706,127$1,648,340▼ $57,787

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,414,802$1,259,084$2,673,886
Equipment$12,413$145,205$157,618
Leasehold Improvements$35,331$24,587$59,918
Other Assets Org$10,117--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Shirley BarnesCEO$136,242$136,242
Ken SvorCFO$106,203$106,203

Board Members and Trustees

NameTitle
Joseph AntonActing Chair
Dr David CarlstromBoard Member
Gerry HerringerBoard Member
Doug PalmerSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$241,511
Investment Income
$60
Other Revenue
$4,331
Change in Net Assets
$-62,381

Audited Revenue Reconciliation

Revenue per Audited Statements
$245,902
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$245,902
Total Revenue per Form 990
$245,902
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$256,397
Salaries, Compensation, and Employee Benefits$51,886
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$94,871$2,223-$97,094
Occupancy$89,995$2,105-$92,100
Other Salaries and Wages$49,259$314-$49,573
Fees for Services Management-$21,060-$21,060
Fees for Services Other$14,984$289-$15,273
Fees for Services Accounting-$14,259-$14,259
Insurance$7,636$293-$7,929
Information Technology$4,695--$4,695
Payroll Taxes$2,156$14-$2,170
Advertising$1,584$37-$1,621
Office Expenses$298$403-$701
Other Expenses$612$15-$627
Fees for Services Legal-$193-$193
Other Employee Benefits$143--$143
Conferences and Meetings-$36-$36
Total Functional Expenses$267,042$41,241$0$308,283

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$308,283
Total Expenses per Audited Statements$308,283
Total Expenses per Form 990$308,283
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Due to Affiliates$25,530
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The corporation is managed by crest view management services, llc. Crest view management services, llc charged the corporation a management fee of $21,060 during the fiscal year.

Form 990, Part VI, Section A, Line 6

This corporation has one member, crest view corporation.

Form 990, Part VI, Section A, Line 7A

The board of directors shall be appointed by a nominating committee comprised of the board of directors of crest view corporation. In the event the approval of the board of directors of crest view corporation is withdrawn, such act shall constitute automatic resignation of a director of the corporation. In the event of the death, removal or resignation of a director, a successor to fill the unexpired term shall be elected by the action of the board of directors of crest view corporation with the advice and counsel of this board.

Form 990, Part VI, Section B, Line 11

The 990 form is prepared by an independent accounting firm and the draft form is forwarded to the organization's management for review. A draft copy of the form 990 is provided to the members of the board of directors of columbia village prior to filing. A draft copy of the form 990 is also given to the board of directors of crest view corporation for review and approval prior to filing.

Form 990, Part VI, Section B, Line 12C

A questionnaire is submitted to all directors at the beginning of the calendar year or at the time of their coming on the board. The bylaws require good faith, acting in the best interests of the corporation, and exercise of care of an ordinarily prudent person in discharge of the director's duties. The corporation's policy for conflicts of interest is governed by the provisions of minnesota statutes, chapter 317a. The statute provides when a director may vote provided disclosure is given, and when the director is disqualified from voting; the meaning of "material financial interest;" extent of conflicting family relations. Abstention from participation or vote on an issue of conflict is not mandated. The policy of the board is that the conflicted director should abstain from a vote on a matter in which a conflict exists.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial statements are open to the public upon request.

Filing and Contact Details

Filer

EIN
41-1898498
Phone
7637821612

Signing Officer

Name
Shirley Barnes
Title
Chief Executive Officer
Phone
7637821612
Signed
2015-08-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shirley Barnes
Formed
1998
Legal Domicile
Mn
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
6

Preparer

Preparer
Jeff Vrieze
Phone
6123764500
Supplemental Narrative

Financial Statement Notes

PART IV, LINE 2B:

Tenant security deposits are held in a separate bank account and are due to back to residents upon leaving the organization.

PART X, LINE 2:

The corporation is exempt from income taxes under section 501(c)(3) of the internal revenue code and applicable state statutes: accordingly, no provision for income taxes has been made in the accompanying financial statements. The corporation's annual tax filings are subject to review by federal, state, and local authorities. The corporation is not aware of any activities that would jeopardize its tax-exempt status. The corporation is not aware of any activities that are subject to tax on unrelated business income or excise other taxes. The tax filings for the fiscal years 2011 through 2013 are open to examination by federal, local or state authorities.

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IRS990/PrincipalOfficerNm0SHIRLEY BARNES
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0532000
IRS990/ProgramServiceRevenueGrp/BusinessCd1532000
IRS990/ProgramServiceRevenueGrp/Desc0NET RENT REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1TENANT ASSISTANCE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0135199
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1106312
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0135199
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1106312
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt047
IRS990/PYOtherExpensesAmt0259025
IRS990/PYOtherRevenueAmt03316
IRS990/PYProgramServiceRevenueAmt0239989
IRS990/PYRevenuesLessExpensesAmt0-59421
IRS990/PYSalariesCompEmpBnftPaidAmt043748
IRS990/PYTotalExpensesAmt0302773
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0243352
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-62381
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0241511
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0LAUNDRY INCOME MISC INCOME MEALS REVENUE
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt060
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt047
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt068
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0133
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0137
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0445
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0241511
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0239989
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0233231
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0236643
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0229497
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01180871
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt060
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt047
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt068
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0133
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0137
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0445
IRS990ScheduleA/InvestmentIncomeCYPct00.00040
IRS990ScheduleA/InvestmentIncomePYPct00.00170
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt04331
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt03316
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt06025
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt06862
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt010555
IRS990ScheduleA/OtherIncome509Grp/TotalAmt031089
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.82480
IRS990ScheduleA/PublicSupportPY509Pct00.81980
IRS990ScheduleA/PublicSupportTotal509Amt01000000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt041511
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt039989
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt033231
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt036643
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt029497
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0180871
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt041511
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt039989
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt033231
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt036643
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt029497
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0180871
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0241511
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0239989
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0233231
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0236643
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0229497
IRS990ScheduleA/Total509Grp/TotalAmt01180871
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0245902
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0243352
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0239324
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0243638
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0240189
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01212405
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01414802
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01259084
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02673886
IRS990ScheduleD/EquipmentGrp/BookValueAmt012413
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0145205
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0157618
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0308283
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt035331
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt024587
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt059918
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt013764
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1103308
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt210117
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0TENANT SECURITY DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1REPLACEMENT RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2TAX AND INSURANCE ESCROW
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt025530
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0245902
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TENANT SECURITY DEPOSITS ARE HELD IN A SEPARATE BANK ACCOUNT AND ARE DUE TO BACK TO RESIDENTS UPON LEAVING THE ORGANIZATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE CORPORATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE STATUTES: ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE CORPORATION'S ANNUAL TAX FILINGS ARE SUBJECT TO REVIEW BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE CORPORATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE CORPORATION IS NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OTHER TAXES. THE TAX FILINGS FOR THE FISCAL YEARS 2011 THROUGH 2013 ARE OPEN TO EXAMINATION BY FEDERAL, LOCAL OR STATE AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV, LINE 2B:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01462546
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0127189
IRS990ScheduleD/TotalExpensesPerForm990Amt0308283
IRS990ScheduleD/TotalLiabilityAmt025530
IRS990ScheduleD/TotalRevenuePerForm990Amt0245902
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0245902
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0308283
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION IS MANAGED BY CREST VIEW MANAGEMENT SERVICES, LLC. CREST VIEW MANAGEMENT SERVICES, LLC CHARGED THE CORPORATION A MANAGEMENT FEE OF $21,060 DURING THE FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THIS CORPORATION HAS ONE MEMBER, CREST VIEW CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS SHALL BE APPOINTED BY A NOMINATING COMMITTEE COMPRISED OF THE BOARD OF DIRECTORS OF CREST VIEW CORPORATION. IN THE EVENT THE APPROVAL OF THE BOARD OF DIRECTORS OF CREST VIEW CORPORATION IS WITHDRAWN, SUCH ACT SHALL CONSTITUTE AUTOMATIC RESIGNATION OF A DIRECTOR OF THE CORPORATION. IN THE EVENT OF THE DEATH, REMOVAL OR RESIGNATION OF A DIRECTOR, A SUCCESSOR TO FILL THE UNEXPIRED TERM SHALL BE ELECTED BY THE ACTION OF THE BOARD OF DIRECTORS OF CREST VIEW CORPORATION WITH THE ADVICE AND COUNSEL OF THIS BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 FORM IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND THE DRAFT FORM IS FORWARDED TO THE ORGANIZATION'S MANAGEMENT FOR REVIEW. A DRAFT COPY OF THE FORM 990 IS PROVIDED TO THE MEMBERS OF THE BOARD OF DIRECTORS OF COLUMBIA VILLAGE PRIOR TO FILING. A DRAFT COPY OF THE FORM 990 IS ALSO GIVEN TO THE BOARD OF DIRECTORS OF CREST VIEW CORPORATION FOR REVIEW AND APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A QUESTIONNAIRE IS SUBMITTED TO ALL DIRECTORS AT THE BEGINNING OF THE CALENDAR YEAR OR AT THE TIME OF THEIR COMING ON THE BOARD. THE BYLAWS REQUIRE GOOD FAITH, ACTING IN THE BEST INTERESTS OF THE CORPORATION, AND EXERCISE OF CARE OF AN ORDINARILY PRUDENT PERSON IN DISCHARGE OF THE DIRECTOR'S DUTIES. THE CORPORATION'S POLICY FOR CONFLICTS OF INTEREST IS GOVERNED BY THE PROVISIONS OF MINNESOTA STATUTES, CHAPTER 317A. THE STATUTE PROVIDES WHEN A DIRECTOR MAY VOTE PROVIDED DISCLOSURE IS GIVEN, AND WHEN THE DIRECTOR IS DISQUALIFIED FROM VOTING; THE MEANING OF "MATERIAL FINANCIAL INTEREST;" EXTENT OF CONFLICTING FAMILY RELATIONS. ABSTENTION FROM PARTICIPATION OR VOTE ON AN ISSUE OF CONFLICT IS NOT MANDATED. THE POLICY OF THE BOARD IS THAT THE CONFLICTED DIRECTOR SHOULD ABSTAIN FROM A VOTE ON A MATTER IN WHICH A CONFLICT EXISTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE OPEN TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine10CRESTVIEW CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine11CRESTVIEW CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10CREST VIEW CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine11CREST VIEW FUTURES I
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine12CREST VIEW FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0410726177
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1411974716
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2411889532
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MN

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.07$0.20$0.87$0.27$0.36$0.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.06$0.10$0.96$0.28$0.34$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.12$1.02$0.27$0.33$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.21$0.13$1.08$0.30$0.33$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.22$0.12$1.11$0.24$0.28$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.26$0.12$1.14$0.25$0.31$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.17$1.21$0.25$0.32$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$0.17$1.28$0.25$0.32$0.08
2016Detailed filing. Detailed filing data is available for this year.$1.62$0.15$1.47$0.24$0.33$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.65$0.09$1.55$0.33$0.32$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.65$0.11$1.54$0.25$0.31$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.10$1.61$0.30
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.75$0.09$1.66$0.30
2011Summary only. Only limited summary data is available for this year.$1.83$0.11$1.73$0.24$0.30$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.87$0.09$1.78$0.31