Civic Intelligence

Emma'S Place

990 • Fiscal year 2014 • EIN 41-2016847

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 22, 2015

670 N Robert StSt Paul, MN 55101

(651) 224-1329

Siviq Scores

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

Liabilities / Assets

84th percentile

0.68x

Higher debt load relative to assets than 84% of similar nonprofits.

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

Liabilities / Revenue

94th percentile

4.12x

Higher debt load relative to revenue than 94% of similar nonprofits.

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

Net Margin

15th percentile

-17%

Higher net margin than 15% of similar nonprofits.

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

Top Officer Pay

58th percentile

$76,494

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 17.5% of source-year revenue.

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

Asset Growth

38th percentile

-0.8%

Faster asset growth than 38% of similar nonprofits.

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

Revenue Growth

38th percentile

-0.1%

Faster revenue growth than 38% of similar nonprofits.

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

Assets

Down

$2,643,998

Down $20,440 (-0.8%) from 2013

Net Assets

Down

$837,747

Down $72,345 (-7.9%) from 2013

Liabilities

Up

$1,806,251

Up $51,905 (+3.0%) from 2013

Revenue

Down

$438,197

Down $508 (-0.1%) from 2013

Expenses

Up

$510,542

Up $13,788 (+2.8%) from 2013

Net Income

Down

-$72,345

Down $14,296 (-25%) from 2013

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

2014

Assets$2,643,998
Liabilities$1,806,251
Net Assets$837,747

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

2014

Revenue$438,197
Expenses$510,542
Net Income-$72,345
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 22, 2015
Return Version
2014v5.0
Gross Receipts
$438,197
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,634,503$2,564,056▼ $70,447
Accounts Receivable$76$59,838▲ $59,762
Cash and Non-Interest-Bearing Accounts$16,101$8,332▼ $7,769
Total Assets$2,664,438$2,643,998▼ $20,440
Other Assets Total$13,758$11,772▼ $1,986
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,708,781$1,770,703▲ $61,922
Accounts Payable and Accrued Expenses$31,807$23,776▼ $8,031
Other Liabilities$13,758$11,772▼ $1,986
Total Liabilities$1,754,346$1,806,251▲ $51,905
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,285,668$1,215,459▼ $70,209
Unrestricted Net Assets$-375,576$-377,712▼ $2,136
Total Net Assets Fund Balance$910,092$837,747▼ $72,345
Total Liabilities and Net Assets / Fund Balance$2,664,438$2,643,998▼ $20,440

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,260,274$834,686$3,094,960
Land$294,674-$294,674
Equipment$0$113,374$113,374
Leasehold Improvements$9,108$6,732$15,840
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Tonya BronwlowExecutive DirectorPT$76,494$76,494
Polly WestFinance ManagerPT$59,193$59,193

Board Members and Trustees

NameTitle
Marcie JefferysSecretary / Chair Finance
Hildy BowbeerImmediate Past President
Judy PhillipsPast President
Barbara MoorePresident
Rennae PetersonInterim Vice President
Amy BabcockBoard of Directors
Ann BrownBoard of Directors
Anne RussellBoard of Directors
Beryl PerryBoard of Directors
Char OughBoard of Directors
Cindy SauffererBoard of Directors
David AmitranoBoard of Directors
Eva ShipleyBoard of Directors
Gloria WeslohBoard of Directors
Jane GilbertBoard of Directors
Judy Miller JohnsonBoard of Directors
Mary GermscheidBoard of Directors
Mary TholkesBoard of Directors
Pam MurphyBoard of Directors
Rachel NelsonBoard of Directors
Shirley JacksonBoard of Directors
Sik-toh TingBoard of Directors
Sue LosinskiBoard of Directors
Virginia VandervestBoard of Directors
Vivian LarockBoard of Directors
Kathy SchillInterim Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$238,588
Program Service Revenue
$196,961
Investment Income
$0
Other Revenue
$2,648
All Other Contributions
$100,330
Change in Net Assets
$-72,345

Audited Revenue Reconciliation

Revenue per Audited Statements
$438,197
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$18,000
Total Revenue per Audited Statements
$456,197
Total Revenue per Form 990
$438,197
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$261,884
Salaries, Compensation, and Employee Benefits$248,658
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$135,687--$135,687
Depreciation Depletion$132,369--$132,369
Other Salaries and Wages$5,520$51,996-$57,516
Other Employee Benefits$45,300--$45,300
Occupancy$40,687--$40,687
Payroll Taxes$10,155--$10,155
Office Expenses$8,281--$8,281
Fees for Services Accounting$5,178--$5,178
Advertising$2,522--$2,522
Fees for Services Other$1,264--$1,264
All Other Expenses$1,035--$1,035
Other Expenses$971--$971
Travel$490--$490
Insurance$488--$488
Conferences and Meetings$170--$170
Total Functional Expenses$458,546$51,996$0$510,542

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$528,542
Expenses per Audited Statements$510,542
Total Expenses per Form 990$510,542
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$11,772
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
Yes
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 A, Line 4

The bylaws were revised and amended as follows: -restructuring of the standing committees so that they will be more efficient and effective and in line with committee structures in other nonprofits -extension of board director terms from two years to three years -provisions were added to help maintain continuity, such as retaining two year terms for officers so that they can continue to participate on the board, even after their office ends -clarified to state that officers may serve up to eight consecutive years -clarified to state that those filling vacancies and immediate past presidents can serve as ex-officio directors

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. A copy is provided electronically to the board before it is filed.

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 organization's 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

Filer Name
EMMA'S PLACE
EIN
41-2016847
Phone
6512241329
Address
670 N ROBERT ST, ST PAUL, MN 55101

Signing Officer

Name
Amy Babcock
Title
Treasurer of the Board
Phone
6512241329
Signed
2015-06-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tonya Brownlow
Formed
2001
Legal Domicile
Mn
Voting Board Members
24
Independent Board Members
24
Employees
0
Volunteers
115

Preparer

Firm
Baker Tilly Virchow Krause Llp
Address
225 S 6TH ST 2300, MINNEAPOLIS, MN 55402
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:

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, 2014 and 2013, 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 2011.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt9IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt12PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13INTERIM TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt14SECRETARY / CHAIR FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt19INTERIM VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt22BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt23BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt24BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt25BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt26FINANCE MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt27EXECUTIVE DIRECTOR
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IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00

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