Civic Intelligence

La Moure Community Development Corp

990 • Fiscal year 2019 • EIN 45-0308878

Jul 01, 2018 to Jun 30, 2019 • Filed on May 08, 2020

PO Box 262LaMoure, ND 58458

(701) 883-5396

Siviq Scores

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

Liabilities / Assets

74th percentile

0.24x

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

2019 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

89th percentile

1.48x

Higher debt load relative to revenue than 89% of similar nonprofits.

2019 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2019

Net Margin

56th percentile

10%

Higher net margin than 56% of similar nonprofits.

2019 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2019

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.

2019 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2019

Asset Growth

25th percentile

-3.0%

Faster asset growth than 25% of similar nonprofits.

2019 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

93rd percentile

80%

Faster revenue growth than 93% of similar nonprofits.

2019 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$630,429

Down $19,497 (-3.0%) from 2018

Net Assets

Up

$480,429

Up $10,503 (+2.2%) from 2018

Liabilities

Down

$150,000

Down $30,000 (-17%) from 2018

Revenue

Up

$101,556

Up $45,174 (+80%) from 2018

Expenses

Up

$91,053

Up $40,346 (+80%) from 2018

Net Income

Up

$10,503

Up $4,828 (+85%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $460,857Liabilities 2011: $74,7322011Assets 2012: $512,286Liabilities 2012: $99,3212012Assets 2013: $742,953Liabilities 2013: $6,490Net Assets 2013: $736,4632013Assets 2014: $714,527Liabilities 2014: $302,169Net Assets 2014: $412,3582014Assets 2015: $666,180Liabilities 2015: $270,000Net Assets 2015: $396,1802015Assets 2016: $691,602Liabilities 2016: $240,000Net Assets 2016: $451,6022016Assets 2017: $674,251Liabilities 2017: $210,000Net Assets 2017: $464,2512017Assets 2018: $649,926Liabilities 2018: $180,000Net Assets 2018: $469,9262018Assets 2019: $630,429Liabilities 2019: $150,000Net Assets 2019: $480,4292019Assets 2020: $817,013Liabilities 2020: $320,000Net Assets 2020: $497,0132020Assets 2021: $966,287Liabilities 2021: $482,134Net Assets 2021: $484,1532021Assets 2022: $1,042,087Liabilities 2022: $459,286Net Assets 2022: $582,8012022Assets 2023: $1,031,637Liabilities 2023: $400,261Net Assets 2023: $631,3762023Assets 2024: $1,042,455Liabilities 2024: $341,227Net Assets 2024: $701,2282024

Highlighted filing

2019

Assets$630,429
Liabilities$150,000
Net Assets$480,429

Operations Trend

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

$600K$400K$200K$0-$200K-$400KRevenue 2011: $146,228Expenses 2011: $223,022Net Income 2011: -$76,7942011Revenue 2012: $148,936Expenses 2012: $181,917Net Income 2012: -$32,9812012Expenses 2013: $36,6282013Revenue 2014: $114,681Expenses 2014: $440,696Net Income 2014: -$326,0152014Revenue 2015: $115,888Expenses 2015: $132,066Net Income 2015: -$16,1782015Revenue 2016: $132,129Expenses 2016: $76,707Net Income 2016: $55,4222016Revenue 2017: $114,737Expenses 2017: $102,088Net Income 2017: $12,6492017Revenue 2018: $56,382Expenses 2018: $50,707Net Income 2018: $5,6752018Revenue 2019: $101,556Expenses 2019: $91,053Net Income 2019: $10,5032019Revenue 2020: $101,455Expenses 2020: $84,871Net Income 2020: $16,5842020Revenue 2021: $149,047Expenses 2021: $161,907Net Income 2021: -$12,8602021Revenue 2022: $139,112Expenses 2022: $101,919Net Income 2022: $37,1932022Revenue 2023: $127,771Expenses 2023: $79,196Net Income 2023: $48,5752023Revenue 2024: $154,672Expenses 2024: $94,768Net Income 2024: $59,9042024

Highlighted filing

2019

Revenue$101,556
Expenses$91,053
Net Income$10,503
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 8, 2020
Return Version
2018v3.1
Gross Receipts
$101,556
Mission and Program Overview

Mission

None

To assist business and organizations in the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$469,926$480,429▲ $10,503
Savings and Temporary Cash Investments$255,196$243,199▼ $11,997
Land, Buildings, and Equipment, Net$209,320$209,320→ $0
Investments Other Securities$100,000$100,000→ $0
Other Notes and Loans Receivable, Net$85,410$77,910▼ $7,500
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$649,926$630,429▼ $19,497
Liabilities
Grants Payable$180,000$150,000▼ $30,000
Total Liabilities$180,000$150,000▼ $30,000
Net Assets / Fund Balance
Total Net Assets Fund Balance$469,926$480,429▲ $10,503
Total Liabilities and Net Assets / Fund Balance$649,926$630,429▼ $19,497

Asset Categories

AssetBook ValueDepreciationBasis
Land$209,320-$164,000
Closely Held Equity Interests$100,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brad NogosekPresident
Ray ThielgesVice President
Art HagebockDirector
Brent ThielgesDirector
Kevin WilleyDirector
Vince WatkinsSecretary
Mitch CarlsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$65,838
Program Service Revenue
$0
Investment Income
$13,586
Other Revenue
$22,132
Change in Net Assets
$10,503
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$57,557
Other Expenses$33,496
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$57,557--$57,557
Other Expenses-$29,609-$29,609
Insurance-$1,948-$1,948
Occupancy-$1,710-$1,710
Advertising-$149-$149
Office Expenses-$60-$60
Fees for Services Legal-$20-$20
Total Functional Expenses$57,557$33,496$0$91,053
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
LaMoure LionsLaMoure, ND-Park project$20,000
Memorial Park Country ClubLaMoure, ND-To assist financially with course improvements, golf leagues, and tournaments$11,050
LaMoure LockersLaMoure, NDGovernmentBusiness Start-Up Expenses$8,559
Specu-Loop TrademarkingLarry HendricksLaMoure, ND501(c)(3)Financial assistance for development of a hearing/cleaning device$6,612
City of LaMoureLaMoure, NDGovernmentInterest payments on fire truck and golf tournament sponsorship$4,450
LaMoure School DistrictLaMoure, ND-Support for golf teams$2,250
LaMoure County Health DepartmentLaMoure, NDGovernmentGreen Space Project$1,500
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, line 2

Ray Thielges and Brent Thielges - Family Relationship

Form 990, Part VI, Section A, line 6

The Organization shall have one class of members. Members may be individuals only. Any legally competent person of good reputation who resides in the City of LaMoure, North Dakota, or in the surrounding trade area who applies for membership and pays the required membership fee shall be eligible. The membership fee is a one-time only payment.

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

Members are elected at any meeting of the members or at any meeting of the board of directors.

Form 990, Part VI, Section A, line 8B

The Organization does not have committees with the authority to act on behalf of the governing board.

Form 990, Part VI, Section B, line 11B

The Form 990 was reviewed by the treasurer prior to filing and will be reviewed by the entire board subsequent to filing.

Form 990, Part VI, Section C, line 19

The Organization's annual financial report and governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
LaMoure Community Development
EIN
45-0308878
Phone
7018835396
Address
PO Box 262, LaMoure, ND 58458

Signing Officer

Name
Mitch Carlson
Title
Treasurer
Phone
7018835396
Signed
2020-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mitch Carlson
Formed
1967
Legal Domicile
Nd
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Eide Bailly LLP
Address
24 2nd Ave SW, Aberdeen, SD 57401-4115
Preparer
Melissa White CPA
Phone
6052258783
Raw XML Appendix388 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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IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Interest payments on fire truck and golf tournament sponsorship
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1Green Space Project
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2Financial assistance for development of a hearing/cleaning device
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3Business Start-Up Expenses
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4To assist financially with course improvements, golf leagues, and tournaments
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5Park project
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6Support for golf teams
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0City of LaMoure
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1LaMoure County Health Department
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2Specu-Loop TrademarkingLarry Hendricks
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3LaMoure Lockers
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4Memorial Park Country Club
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5LaMoure Lions
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6LaMoure School District
IRS990ScheduleI/RecipientTable/RecipientEIN0456002107
IRS990ScheduleI/RecipientTable/RecipientEIN1822209312
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt033 Center Ave E
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1100 1st Ave NW
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2107 2nd Ave NE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt316 1st St SW
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt49755 66th St SE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt5PO Box 282
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt6105 6th Ave SE
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IRS990ScheduleI/RecipientTable/USAddress/CityNm3LaMoure
IRS990ScheduleI/RecipientTable/USAddress/CityNm4LaMoure
IRS990ScheduleI/RecipientTable/USAddress/CityNm5LaMoure
IRS990ScheduleI/RecipientTable/USAddress/CityNm6LaMoure
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0ND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1ND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2ND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3ND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd4ND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd5ND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd6ND
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd058458
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd158458
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd258458
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd358458
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd458458
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd558458
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd658458
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The use of grant proceeds was monitored through oversight of the project by the Organization's treasurer.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990ScheduleI/Total501c3OrgCnt04
IRS990ScheduleI/TotalOtherOrgCnt03
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Ray Thielges and Brent Thielges - Family Relationship
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization shall have one class of members. Members may be individuals only. Any legally competent person of good reputation who resides in the City of LaMoure, North Dakota, or in the surrounding trade area who applies for membership and pays the required membership fee shall be eligible. The membership fee is a one-time only payment.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members are elected at any meeting of the members or at any meeting of the board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization does not have committees with the authority to act on behalf of the governing board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Form 990 was reviewed by the treasurer prior to filing and will be reviewed by the entire board subsequent to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Organization's annual financial report and governing documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
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 A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0649926
IRS990/TotalAssetsEOYAmt0630429
IRS990/TotalAssetsGrp/BOYAmt0649926
IRS990/TotalAssetsGrp/EOYAmt0630429
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt065838
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033496
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt057557
IRS990/TotalFunctionalExpensesGrp/TotalAmt091053
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0180000
IRS990/TotalLiabilitiesEOYAmt0150000
IRS990/TotalLiabilitiesGrp/BOYAmt0180000
IRS990/TotalLiabilitiesGrp/EOYAmt0150000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0469926
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0480429
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt057557
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt035718
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0101556
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0649926
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0630429
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 262
IRS990/USAddress/CityNm0LaMoure
IRS990/USAddress/StateAbbreviationCd0ND
IRS990/USAddress/ZIPCd058458
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-11-06 18:47:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Mitch Carlson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum07018835396
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LaMoure Community Development
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Corporation
ReturnHeader/Filer/BusinessNameControlTxt0LAMO
ReturnHeader/Filer/EIN0450308878
ReturnHeader/Filer/PhoneNum07018835396
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 262
ReturnHeader/Filer/USAddress/CityNm0LaMoure
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ND
ReturnHeader/Filer/USAddress/ZIPCd058458
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0BC5D69018DD0989728A66455993545F79241C4E7
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId05A0493245940C5E50A0431F88941E31DA9F4B5ED
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt066.35.96.132
ReturnHeader/FilingSecurityInformation/IPDt02020-05-08
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm012:23:47
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450250958
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Eide Bailly LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt024 2nd Ave SW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Aberdeen
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0574014115
ReturnHeader/PreparerPersonGrp/PhoneNum06052258783
ReturnHeader/PreparerPersonGrp/PreparationDt02020-05-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Melissa White CPA
ReturnHeader/ReturnTs02020-05-21T15:10:23-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

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.$1.04$0.34$0.70$0.15$0.09$0.06
2023Summary only. Only limited summary data is available for this year.$1.03$0.40$0.63$0.13$0.08$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.46$0.58$0.14$0.10$0.04
2021Summary only. Only limited summary data is available for this year.$0.97$0.48$0.48$0.15$0.16$0.01
2020Summary only. Only limited summary data is available for this year.$0.82$0.32$0.50$0.10$0.08$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.63$0.15$0.48$0.10$0.09$0.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.18$0.47$0.06$0.05$0.01
2017Summary only. Only limited summary data is available for this year.$0.67$0.21$0.46$0.11$0.10$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.24$0.45$0.13$0.08$0.06
2015Summary only. Only limited summary data is available for this year.$0.67$0.27$0.40$0.12$0.13$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.71$0.30$0.41$0.11$0.44$0.33
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.01$0.74$0.04
2012Summary only. Only limited summary data is available for this year.$0.51$0.10$0.15$0.18$0.03
2011Summary only. Only limited summary data is available for this year.$0.46$0.07$0.15$0.22$0.08