Civic Intelligence

Greater Grand Forks Senior Citizens Association

EIN 45-0311269 • 501(c)3 • Grand Forks, ND

Profile

To be a focal point and provide a comprehensive range of programs and services designed to acknowledge and enhance the value of human life and independence of the older adult.

620 4th Ave SGrand Forks, ND 58201

www.gfseniorcenter.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

28th percentile

0.05x

Higher debt load relative to assets than 28% of similar nonprofits.

NTEE P • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

16th percentile

0.03x

Higher debt load relative to revenue than 16% of similar nonprofits.

NTEE P • $5M-$10M nonprofits • Source year 2024

Net Margin

85th percentile

36%

Higher net margin than 85% of similar nonprofits.

NTEE P • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$176,617

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

NTEE P • $5M-$10M nonprofits • Source year 2024

Asset Growth

94th percentile

101%

Faster asset growth than 94% of similar nonprofits.

NTEE P • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

87th percentile

60%

Faster revenue growth than 87% of similar nonprofits.

NTEE P • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,511,480

Up $1,767,372 (+101%) from 2023

Liabilities

Down

$162,347

Down $35,347 (-18%) from 2023

Net Assets

Up

$3,349,133

Up $1,802,719 (+117%) from 2023

Revenue

Up

$5,218,579

Up $1,954,419 (+60%) from 2023

Expenses

Up

$3,338,958

Up $271,531 (+8.9%) from 2023

Net Income

Up

$1,879,621

Up $1,682,888 (+855%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $261,542Liabilities 2010: $82,086Net Assets 2010: $179,4562010Assets 2011: $275,183Liabilities 2011: $93,720Net Assets 2011: $181,4632011Assets 2012: $366,571Liabilities 2012: $154,488Net Assets 2012: $212,0832012Assets 2013: $512,968Liabilities 2013: $125,419Net Assets 2013: $387,5492013Assets 2014: $1,065,608Liabilities 2014: $254,105Net Assets 2014: $811,5032014Assets 2015: $1,173,408Liabilities 2015: $364,388Net Assets 2015: $809,0202015Assets 2016: $630,390Liabilities 2016: $128,841Net Assets 2016: $501,5492016Assets 2017: $1,314,844Liabilities 2017: $134,259Net Assets 2017: $1,180,5852017Assets 2018: $1,162,193Liabilities 2018: $121,487Net Assets 2018: $1,040,7062018Assets 2019: $1,103,074Liabilities 2019: $127,872Net Assets 2019: $975,2022019Assets 2020: $1,443,001Liabilities 2020: $146,560Net Assets 2020: $1,296,4412020Assets 2021: $1,105,789Liabilities 2021: $162,625Net Assets 2021: $943,1642021Assets 2022: $1,643,747Liabilities 2022: $176,772Net Assets 2022: $1,466,9752022Assets 2023: $1,744,108Liabilities 2023: $197,694Net Assets 2023: $1,546,4142023Assets 2024: $3,511,480Liabilities 2024: $162,347Net Assets 2024: $3,349,1332024

Highlighted filing

2024

Assets$3,511,480
Liabilities$162,347
Net Assets$3,349,133

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,411,2912010Expenses 2011: $1,477,8122011Expenses 2012: $1,646,7812012Revenue 2013: $1,881,667Expenses 2013: $1,662,414Net Income 2013: $219,2532013Revenue 2014: $1,855,114Expenses 2014: $1,870,376Net Income 2014: -$15,2622014Revenue 2015: $2,172,117Expenses 2015: $2,009,285Net Income 2015: $162,8322015Revenue 2016: $2,183,753Expenses 2016: $2,429,577Net Income 2016: -$245,8242016Revenue 2017: $2,284,074Expenses 2017: $2,193,787Net Income 2017: $90,2872017Revenue 2018: $2,164,855Expenses 2018: $2,133,727Net Income 2018: $31,1282018Revenue 2019: $2,379,728Expenses 2019: $2,268,903Net Income 2019: $110,8252019Revenue 2020: $2,738,367Expenses 2020: $2,247,415Net Income 2020: $490,9522020Revenue 2021: $2,795,276Expenses 2021: $2,985,206Net Income 2021: -$189,9302021Revenue 2022: $3,090,281Expenses 2022: $3,150,604Net Income 2022: -$60,3232022Revenue 2023: $3,264,160Expenses 2023: $3,067,427Net Income 2023: $196,7332023Revenue 2024: $5,218,579Expenses 2024: $3,338,958Net Income 2024: $1,879,6212024

Highlighted filing

2024

Revenue$5,218,579
Expenses$3,338,958
Net Income$1,879,621

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.51$0.16$3.35$5.22$3.34$1.88
2023Summary only. Only limited summary data is available for this year.$1.74$0.20$1.55$3.26$3.07$0.20
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.18$1.47$3.09$3.15$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.16$0.94$2.80$2.99$0.19
2020Summary only. Only limited summary data is available for this year.$1.44$0.15$1.30$2.74$2.25$0.49
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.13$0.98$2.38$2.27$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.12$1.04$2.16$2.13$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.13$1.18$2.28$2.19$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.13$0.50$2.18$2.43$0.25
2015Summary only. Only limited summary data is available for this year.$1.17$0.36$0.81$2.17$2.01$0.16
2014Detailed filing. Detailed filing data is available for this year.$1.07$0.25$0.81$1.86$1.87$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.51$0.13$0.39$1.88$1.66$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.15$0.21$1.65
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.09$0.18$1.48
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.08$0.18$1.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 6, 2025
Return Version
2024v5.2
Gross Receipts
$5,274,251
Mission and Program Overview

Mission

To be a focal point and provide a comprehensive range of programs and services designed to acknowledge and enhance the value of human life and independence of the older adult.

Providing opportunities for older adults to live to their full potential.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$211,393$2,272,534▲ $2,061,141
Cash and Non-Interest-Bearing Accounts$592,039$497,076▼ $94,963
Accounts Receivable$297,276$167,648▼ $129,628
Inventories for Sale or Use$28,650$24,421▼ $4,229
Prepaid Expenses and Deferred Charges$9,342$4,184▼ $5,158
Total Assets$1,744,108$3,511,480▲ $1,767,372
Other Assets Total$605,408$545,617▼ $59,791
Liabilities
Accounts Payable and Accrued Expenses$197,694$162,347▼ $35,347
Total Liabilities$197,694$162,347▼ $35,347
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$941,006$2,803,516▲ $1,862,510
Net Assets With Donor Restrictions$605,408$545,617▼ $59,791
Total Net Assets Fund Balance$1,546,414$3,349,133▲ $1,802,719
Total Liabilities and Net Assets / Fund Balance$1,744,108$3,511,480▲ $1,767,372

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,697,563-$1,697,563
Equipment$345,608$509,327$854,935
Leasehold Improvements$174,597$357,348$531,945
Land$54,766-$54,766
Other Assets Org$545,617--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Colette IsemingerExecutive DirectorFT$166,946$9,671$176,617

Board Members and Trustees

NameTitle
Alice HoffertPresident
Brad WestrumVice President
Alice MatternDirector
Amy EngetDirector
Bobbie KurtykaDirector
Carol SnortlandDirector
Curt SandbergDirector
Dave WillprechtDirector
Jason MccarthyDirector
Kathy SniderDirector
Michael VenaccioDirector
Robert RostDirector
Roger JohnsonDirector
Karise GoetzSecretary
Brenda JobeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,008,371
Program Service Revenue
$1,147,187
Investment Income
$35,834
Other Revenue
$27,187
All Other Contributions
$243,795
Change in Net Assets
$1,879,621
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,780,336
Salaries, Compensation, and Employee Benefits$1,558,622
Total Fundraising Expense$98,930
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$959,932$100,843$72,179$1,132,954
Current Officers, Directors, Trustees, and Key Employees-$176,617-$176,617
Office Expenses$95,790$73,676$4,871$174,337
Occupancy$7,898$140,685-$148,583
Payroll Taxes$70,873$22,146$5,237$98,256
Other Employee Benefits$61,880$9,209$9,225$80,314
Fees for Services Accounting-$71,190$183$71,373
Pension Plan Contributions$52,100$12,664$5,717$70,481
Depreciation Depletion$35,025--$35,025
Insurance$160$26,111-$26,271
Travel$13,601$631$119$14,351
Other Expenses$2,974$4,808-$7,782
All Other Expenses$3,072$1,203$1,324$5,599
Advertising$2,541$2,804$75$5,420
Total Functional Expenses$2,597,441$642,587$98,930$3,338,958
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$63,186
Gaming Direct Expenses$51,787
Fundraising Direct Expenses$3,885
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Silver Campaign$148,580-$2,184-
Giving Hearts Day$54,986-$1,701-
Total Events$203,566-$3,885$-3,885
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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 A, Line 6

The organization has active members who pay annual membership dues.

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

Members elect the board of directors at the annual meeting.

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

A copy of the 990 is distributed to the board at a board meeting and is subsequently reviewed.

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

Any situations involving conflicts of interest are discussed and resolved in the quarterly board meetings or the finance committee meetings.

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

The performance of the executive director is reviewed and compensation is determined from an annual performance appraisal.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy, and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Greater Grand Forks Senior Citizens
EIN
45-0311269
Phone
7017727245
Address
620 4TH AVE S, GRAND FORKS, ND 58201

Signing Officer

Name
Colette Iseminger
Title
Executive Director
Phone
7017727245
Signed
2025-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Colette Iseminger
Formed
1970
Legal Domicile
Nd
Voting Board Members
15
Independent Board Members
15
Employees
29
Volunteers
250

Preparer

Firm
Brady Martz & Associates Pc
Address
PO BOX 14296, GRAND FORKS, ND 58208-4296
Preparer
Ashley Engel
Phone
7017754685
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

There have been no changes to the organizations's oversight responsibilities this year.

Financial Statement Notes

PART X, LINE 2:

Management is required to evaluate tax positions taken by the association and determine if the association has taken an uncertain position that more likely than not would not be sustained upon examination by taxing authorities. Management has analyzed the tax position taken by the association and has concluded that as of december 31, 2024, there are no uncertain positions taken.

Raw XML AppendixShowing 400 of 639 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.

Path#Value
IRS990/AccountantCompileOrReviewInd01
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDING OPPORTUNITIES FOR OLDER ADULTS TO LIVE TO THEIR FULL POTENTIAL.
IRS990/AdvertisingGrp/FundraisingAmt075
IRS990/AdvertisingGrp/ManagementAndGeneralAmt02804
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IRS990/AdvertisingGrp/TotalAmt05420
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IRS990/AnnualDisclosureCoveredPrsnInd01
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IRS990/BooksInCareOfDetail/PhoneNum07017727245
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0620 4TH AVE S
IRS990/BooksInCareOfDetail/USAddress/CityNm0GRAND FORKS
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IRS990/Desc0SENIOR DINING PROVIDES HOT, NUTRITIOUS MEALS FOR INDIVIDUALS 60 YEARS OF AGE AND OLDER AND THEIR SPOUSE OF ANY AGE. MENUS ARE PREPARED BY A LICENSED REGISTERED DIETITIAN AND HELP SENIORS REMAIN HEALTHY, ACTIVE, AND LIVE INDEPENDENT LIVES. THE HOME DELIVERED MEALS AND MEALS ON WHEELS PROGRAMS PROVIDE NUTRITIOUS MEALS TO DISABLED AND OLDER ADULTS WHO ARE HOMEBOUND AND UNABLE TO PREPARE THEIR OWN MEALS. IN 2024, 2,975 DISABLED AND OLDER ADULTS WERE SERVED 138,145 MEALS.
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IRS990/FeesForServicesAccountingGrp/TotalAmt071373
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IRS990/Form990PartVIISectionAGrp/PersonNm4ALICE HOFFERT
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IRS990/Form990PartVIISectionAGrp/PersonNm8BRAD WESTRUM
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IRS990/Form990PartVIISectionAGrp/PersonNm10KARISE GOETZ
IRS990/Form990PartVIISectionAGrp/PersonNm11AMY ENGET
IRS990/Form990PartVIISectionAGrp/PersonNm12KATHY SNIDER
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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt10SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
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IRS990/ProgSrvcAccomActy2Grp/Desc0RESOURCES: RESOURCES SEEKS OUT OLDER PERSONS, IDENTIFIES THEIR SERVICE NEEDS, AND PROVIDES INFORMATION AND ASSISTANCE IN LINKING THE PERSON WITH SERVICES THAT ADDRESS THEIR NEEDS. IT IS A ONE-STOP SHOP FOR INFORMATION FOR SENIOR CITIZENS. IN 2024, 5,393 DIRECT HOURS OF SERVICE WAS PROVIDED TO SENIORS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0HEALTH SERVICES: HEALTH SERVICES IS HELPING GRAND FORKS AND NELSON COUNTY SENIORS LIVE HEALTHY, ACTIVE, AND INDEPENDENT LIVES. HEALTH PROMOTION PROGRAMS ARE PROVIDED IN GRAND FORKS AND NELSON COUNTIES TO PERSONS OVER THE AGE OF 60. RNS AND LPNS PROVIDE HEALTH SERVICES AT EACH OF OUR MEAL SITES AND COUNTY SENIOR CENTERS. SERVICES PROVIDES ARE: MEDICATION SET UP; BLOOD PRESSURE; RAPID INSPECTION AND FOOT CARE. IN 2024, 610 SENIORS WERE SERVED.
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