Civic Intelligence

Emma'S Place

990 • Fiscal year 2013 • EIN 41-2016847

Jan 01, 2013 to Dec 31, 2013 • Filed on Sep 22, 2014

670 N Robert St55101

(651) 224-1329

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.66x

Higher debt load relative to assets than 83% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

93rd percentile

4.00x

Higher debt load relative to revenue than 93% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

18th percentile

-13%

Higher net margin than 18% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

54th percentile

$59,680

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 13.6% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

31st percentile

-2.3%

Faster asset growth than 31% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

31st percentile

-3.7%

Faster revenue growth than 31% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Assets

Down

$2,664,438

Down $62,881 (-2.3%) from 2012

Net Assets

Down

$910,092

Down $58,049 (-6.0%) from 2012

Liabilities

Down

$1,754,346

Down $4,832 (-0.3%) from 2012

Revenue

Down

$438,705

Down $16,928 (-3.7%) from 2012

Expenses

Up

$496,754

Up $18,031 (+3.8%) from 2012

Net Income

Down

-$58,049

Down $34,959 (-151%) from 2012

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,817,624Liabilities 2010: $1,699,950Net Assets 2010: $1,117,6742010Assets 2011: $2,723,565Liabilities 2011: $1,732,334Net Assets 2011: $991,2312011Assets 2012: $2,727,319Liabilities 2012: $1,759,178Net Assets 2012: $968,1412012Assets 2013: $2,664,438Liabilities 2013: $1,754,346Net Assets 2013: $910,0922013Assets 2014: $2,643,998Liabilities 2014: $1,806,251Net Assets 2014: $837,7472014Assets 2015: $2,721,359Liabilities 2015: $1,846,477Net Assets 2015: $874,8822015Assets 2016: $2,734,373Liabilities 2016: $1,905,541Net Assets 2016: $828,8322016Assets 2017: $2,668,158Liabilities 2017: $1,910,149Net Assets 2017: $758,0092017Assets 2018: $2,552,072Liabilities 2018: $1,967,557Net Assets 2018: $584,5152018Assets 2019: $2,727,356Liabilities 2019: $2,033,405Net Assets 2019: $693,9512019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020

Highlighted filing

2013

Assets$2,664,438
Liabilities$1,754,346
Net Assets$910,092

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $536,4582010Expenses 2011: $530,1582011Revenue 2012: $455,633Expenses 2012: $478,723Net Income 2012: -$23,0902012Revenue 2013: $438,705Expenses 2013: $496,754Net Income 2013: -$58,0492013Revenue 2014: $438,197Expenses 2014: $510,542Net Income 2014: -$72,3452014Revenue 2015: $660,668Expenses 2015: $623,533Net Income 2015: $37,1352015Revenue 2016: $664,900Expenses 2016: $710,950Net Income 2016: -$46,0502016Revenue 2017: $748,877Expenses 2017: $819,700Net Income 2017: -$70,8232017Revenue 2018: $250,493Expenses 2018: $423,987Net Income 2018: -$173,4942018Revenue 2019: $515,858Expenses 2019: $406,422Net Income 2019: $109,4362019Revenue 2020: $63,110Expenses 2020: $127,222Net Income 2020: -$64,1122020

Highlighted filing

2013

Revenue$438,705
Expenses$496,754
Net Income-$58,049
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Sep 22, 2014
Return Version
2013v3.0
Gross Receipts
$438,705
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,704,950$2,634,503▼ $70,447
Cash and Non-Interest-Bearing Accounts$12,577$16,101▲ $3,524
Accounts Receivable$250$76▼ $174
Total Assets$2,727,319$2,664,438▼ $62,881
Other Assets Total$9,542$13,758▲ $4,216
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,655,796$1,708,781▲ $52,985
Accounts Payable and Accrued Expenses$93,840$31,807▼ $62,033
Other Liabilities$9,542$13,758▲ $4,216
Total Liabilities$1,759,178$1,754,346▼ $4,832
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,323,083$1,285,668▼ $37,415
Unrestricted Net Assets$-354,942$-375,576▼ $20,634
Total Net Assets Fund Balance$968,141$910,092▼ $58,049
Total Liabilities and Net Assets / Fund Balance$2,727,319$2,664,438▼ $62,881

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,329,929$765,031$3,094,960
Land$294,674-$294,674
Equipment$0$113,374$113,374
Leasehold Improvements$9,900$5,940$15,840
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Polly WestAccountantFT$59,680$59,680
Roxanne CondonExecutive Director (part Year)FT$57,988$57,988
Kathleen GerkovichInterim Ex Director (part Year)FT$47,596$47,596

Board Members and Trustees

NameTitle
Judy PhillipsPresident
Hildy BowbeerVice President
Ann BrownBoard of Directors
Ann SheldonBoard of Directors
Char OughBoard of Directors
Cindy SauffererBoard of Directors
Danielle PurcellBoard of Directors
Deb AndersonBoard of Directors
Eva ShipleyBoard of Directors
Gloria WeslohBoard of Directors
Liz WeningerBoard of Directors
Marcie JefferysBoard of Directors
Mary GatesBoard of Directors
Mary TholkesBoard of Directors
Michael PhillipsBoard of Directors
Rev Michael MillerBoard of Directors
Shirley JacksonBoard of Directors
Sik-toh TingBoard of Directors
Vivian LarockBoard of Directors
Barbara MooreSecretary
Kathy SchillTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$242,954
Program Service Revenue
$195,751
Investment Income
$0
Other Revenue
$0
All Other Contributions
$103,473
Change in Net Assets
$-58,049

Audited Revenue Reconciliation

Revenue per Audited Statements
$438,705
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$18,000
Total Revenue per Audited Statements
$456,705
Total Revenue per Form 990
$438,705
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$281,852
Salaries, Compensation, and Employee Benefits$214,902
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$123,432--$123,432
Current Officers, Directors, Trustees, and Key Employees$117,667--$117,667
Other Salaries and Wages$60,850--$60,850
Occupancy$48,415--$48,415
Other Employee Benefits$23,332--$23,332
Payroll Taxes$13,053--$13,053
Fees for Services Accounting$4,570--$4,570
Advertising$2,479--$2,479
Office Expenses$1,577--$1,577
Conferences and Meetings$714--$714
Insurance$525--$525
Travel$484--$484
Other Expenses$471--$471
All Other Expenses$60--$60
Fees for Services Other$21--$21
Total Functional Expenses$496,754$0$0$496,754

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$514,754
Expenses per Audited Statements$496,754
Total Expenses per Form 990$496,754
Expenses Not Reported on Form 990$18,000
Expenses Not Reported on Financial Statements$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
Deposits Held in Trust$13,758
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section B, Line 11

The form 990 is reviewed by the finance committee and presented to the executive committee for final approval, per board approval.

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

Conflict of interest policies are presented at board training and directors are asked to sign the conflict of interest statement. Emma's place management follows up to be sure the statement is signed by each director.

Form 990, Part VI, Section B, Line 15A

The executive director's salary was established by the hiring committee which used the range for human service management positions in the twin city area and approved by board. The executive director's performance is evaluated annually by a committee designated by the executive committee.

Form 990, Part VI, Section C, Line 19

The organization has its 990 available upon request and on the organizations website. The governing documents may be obtained by contacting the accounting office. Charities review council will receive a copy of the 990.

Filing and Contact Details

Filer

EIN
41-2016847
Phone
6512241329

Signing Officer

Name
Katherine Schill
Title
Treasurer of the Board
Phone
6512241329
Signed
2014-09-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tonya Brownlow
Formed
2001
Legal Domicile
Mn
Voting Board Members
22
Independent Board Members
22
Employees
0
Volunteers
140

Preparer

Preparer
Dianne Hickok CPA
Phone
6128764500
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

The mission of emma norton services is to serve women and families in need of a supportive community by providing affordable, secure housing and services in a christian atmosphere in order to foster stability and encourage personal growth. Emma's place provides permanent, affordable, supportive housing for homeless single-parent families with three or more children. All families have at least one member who is in recovery from drug or alcohol addiction, mental illness, or who has a physical disability. Emma's place has a total of 13 three-and four bedroom townhomes. Services focus on addressing individual barriers to maintaining housing, and getting and keeping a job. Services to adults include needs assessment and assistance with referrals to income supports, and legal, educational, vocational and employment services and resources. Life skills training is provided in individual and group settings. Youth program services include after-school tutoring and enrichment activities to foster academic and social success.

FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

To provide permanent, supportive, and affordable housing for single parent families with three or more children, who are currently homeless. Emma's place has 13 three and four bedroom units near public transportation and local job opportunities. Onsite services include secure play area, life skills training, family case management and planned social activites.

FORM 990, PART XII, LINE 2C:

Form 990, part xii, line 12c: there was no change in either the oversight process of the audit or the selection process of the accountant during the tax year.

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require the organization to evaluate positions taken by the organization and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by applicable tax authorities. Management has analyzed tax positions taken by the organization, and has concluded that as of december 31, 2013 and 2012, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the consolidated financial statements. The organization is subject to routine audits by taxing jurisdictions; however there are currently no audits for any tax periods in progress. The organization believes it is no longer subject to income tax examinations for years prior to 2010.

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IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD OF DIRECTORS
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IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt10PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt14TREASURER
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IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD OF DIRECTORS
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