Civic Intelligence

Minot Commission on Aging Inc.

990 • Fiscal year 2020 • EIN 45-0318382

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

21 1st Avenue SEMinot, ND 58701

(701) 852-0561

Siviq Scores

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

Liabilities / Assets

69th percentile

0.17x

Higher debt load relative to assets than 69% of similar nonprofits.

2020 filings • NTEE K • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

80th percentile

0.16x

Higher debt load relative to revenue than 80% of similar nonprofits.

2020 filings • NTEE K • $1M-$5M nonprofits • Source year 2020

Net Margin

31st percentile

4.6%

Higher net margin than 31% of similar nonprofits.

2020 filings • NTEE K • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

81st percentile

$105,448

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2020 filings • NTEE K • $1M-$5M nonprofits • Source year 2020

Asset Growth

29th percentile

16%

Faster asset growth than 29% of similar nonprofits.

2020 filings • NTEE K • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

30th percentile

8.3%

Faster revenue growth than 30% of similar nonprofits.

2020 filings • NTEE K • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$2,250,565

Up $308,502 (+16%) from 2019

Net Assets

Up

$1,877,776

Up $108,499 (+6.1%) from 2019

Liabilities

Up

$372,789

Up $200,003 (+116%) from 2019

Revenue

Up

$2,340,157

Up $179,729 (+8.3%) from 2019

Expenses

Up

$2,231,658

Up $82,873 (+3.9%) from 2019

Net Income

Up

$108,499

Up $96,856 (+832%) from 2019

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 2011: $951,706Liabilities 2011: $100,481Net Assets 2011: $851,2252011Assets 2012: $1,010,337Liabilities 2012: $90,697Net Assets 2012: $919,6402012Assets 2013: $1,046,015Liabilities 2013: $98,781Net Assets 2013: $947,2342013Assets 2014: $1,672,900Liabilities 2014: $139,281Net Assets 2014: $1,533,6192014Assets 2015: $1,647,583Liabilities 2015: $115,651Net Assets 2015: $1,531,9322015Assets 2016: $1,693,783Liabilities 2016: $122,258Net Assets 2016: $1,571,5252016Assets 2017: $1,941,330Liabilities 2017: $202,235Net Assets 2017: $1,739,0952017Assets 2018: $1,874,193Liabilities 2018: $116,560Net Assets 2018: $1,757,6332018Assets 2019: $1,942,063Liabilities 2019: $172,786Net Assets 2019: $1,769,2772019Assets 2020: $2,250,565Liabilities 2020: $372,789Net Assets 2020: $1,877,7762020Assets 2021: $2,274,412Liabilities 2021: $198,110Net Assets 2021: $2,076,3022021Assets 2022: $2,301,702Liabilities 2022: $238,880Net Assets 2022: $2,062,8222022Assets 2023: $2,475,584Liabilities 2023: $330,633Net Assets 2023: $2,144,9512023Assets 2024: $2,494,550Liabilities 2024: $182,325Net Assets 2024: $2,312,2252024

Highlighted filing

2020

Assets$2,250,565
Liabilities$372,789
Net Assets$1,877,776

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,503,909Expenses 2011: $1,478,539Net Income 2011: $25,3702011Revenue 2012: $1,597,507Expenses 2012: $1,529,092Net Income 2012: $68,4152012Revenue 2013: $1,664,266Expenses 2013: $1,636,672Net Income 2013: $27,5942013Revenue 2014: $2,370,880Expenses 2014: $1,784,495Net Income 2014: $586,3852014Revenue 2015: $1,950,319Expenses 2015: $1,952,006Net Income 2015: -$1,6872015Revenue 2016: $2,125,952Expenses 2016: $2,086,359Net Income 2016: $39,5932016Revenue 2017: $2,346,945Expenses 2017: $2,179,375Net Income 2017: $167,5702017Revenue 2018: $2,215,636Expenses 2018: $2,197,098Net Income 2018: $18,5382018Revenue 2019: $2,160,428Expenses 2019: $2,148,785Net Income 2019: $11,6432019Revenue 2020: $2,340,157Expenses 2020: $2,231,658Net Income 2020: $108,4992020Revenue 2021: $2,605,099Expenses 2021: $2,406,573Net Income 2021: $198,5262021Revenue 2022: $2,711,792Expenses 2022: $2,725,272Net Income 2022: -$13,4802022Revenue 2023: $3,085,734Expenses 2023: $3,003,605Net Income 2023: $82,1292023Revenue 2024: $3,530,516Expenses 2024: $3,363,242Net Income 2024: $167,2742024

Highlighted filing

2020

Revenue$2,340,157
Expenses$2,231,658
Net Income$108,499
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.1
Gross Receipts
$2,340,157
Mission and Program Overview

Mission

The Agency's mission is to provide meals and health services to senior citizens in a seven county area. The agency operates

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,064,382$1,355,716▲ $291,334
Land, Buildings, and Equipment, Net$749,371$705,514▼ $43,857
Pledges and Grants Receivable$80,811$141,524▲ $60,713
Inventories for Sale or Use$38,278$38,454▲ $176
Prepaid Expenses and Deferred Charges$9,221$9,357▲ $136
Total Assets$1,942,063$2,250,565▲ $308,502
Liabilities
Unsecured Notes Loans Payable-$206,900-
Accounts Payable and Accrued Expenses$157,943$151,017▼ $6,926
Deferred Revenue$14,843$14,872▲ $29
Total Liabilities$172,786$372,789▲ $200,003
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,769,277$1,877,776▲ $108,499
Total Net Assets Fund Balance$1,769,277$1,877,776▲ $108,499
Total Liabilities and Net Assets / Fund Balance$1,942,063$2,250,565▲ $308,502

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$641,718$209,980$851,698
Leasehold Improvements$63,796$333,928$397,724
Land$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Roger ReichExecutive DirectorFT$105,448$105,448

Board Members and Trustees

NameTitle
Tom ProbstPresident
Andrew MaragosVice President
Alan WalterDirector
Larry WahlundDirector
Mary NesterDirector
Michael RystedtDirector
Pat SchmittDirector
Penny HamiltonDirector
Robert SchemppDirector
Stephan PodrygulaDirector
Larry BellewSecretary
Denise LarsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,279,701
Program Service Revenue
$568,101
Investment Income
$16,290
Other Revenue
$476,065
All Other Contributions
$130,606
Change in Net Assets
$108,499

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,340,157
Total Revenue per Audited Statements
$2,340,157
Total Revenue per Form 990
$2,340,157
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,121,332
Other Expenses$1,110,326
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$597,776$286,197$0$883,973
Other Expenses$385,152$0$0$385,152
Other Employee Benefits$83,170$41,204$0$124,374
Payroll Taxes$47,668$21,175$0$68,843
All Other Expenses$48,868$18,923$0$67,791
Depreciation Depletion$36,812$24,286$0$61,098
Pension Plan Contributions$20,954$23,188$0$44,142
Occupancy$0$29,602$0$29,602
Insurance$1,635$15,744$0$17,379
Travel$13,430$3,085$0$16,515
Office Expenses$2,683$9,649$0$12,332
Fees for Services Accounting$0$8,163$0$8,163
Advertising$1,749$4,153$0$5,902
Total Functional Expenses$1,703,288$528,370$0$2,231,658

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,231,658
Total Expenses per Audited Statements$2,231,658
Total Expenses per Form 990$2,231,658
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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
No
Filing and Contact Details

Filer

Filer Name
Minot Commission on Aging Inc
EIN
45-0318382
Phone
7018520561
Address
21 1ST AVENUE SE, MINOT, ND 58701

Signing Officer

Name
Roger Reich
Title
Executive Director
Phone
7018520561
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Reich
Formed
1960
Legal Domicile
Nd
Voting Board Members
14
Independent Board Members
14
Employees
40
Volunteers
100

Preparer

Firm
Harold Rotunda CPA
Address
405 WEST MAIN AVE, WEST FARGO, ND 58078
Preparer
Harold Rotunda
Phone
7012810483
Supplemental Narrative

Additional Explanations

Pt VI, Line 12C

The director reviews conflict of interest data annually

Pt VI, Line 11B

The board reviews the 990 at a board meeting

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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
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IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINT
IRS990/OtherExpensesGrp/Desc3RAW FOOD
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt019321
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt223680
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt059925
IRS990/OtherExpensesGrp/ProgramServicesAmt1390568
IRS990/OtherExpensesGrp/ProgramServicesAmt212898
IRS990/OtherExpensesGrp/ProgramServicesAmt3385152
IRS990/OtherExpensesGrp/TotalAmt079246
IRS990/OtherExpensesGrp/TotalAmt1390568
IRS990/OtherExpensesGrp/TotalAmt236578
IRS990/OtherExpensesGrp/TotalAmt3385152
IRS990/OtherRevenueMiscGrp/BusinessCd0561000
IRS990/OtherRevenueMiscGrp/BusinessCd1561000
IRS990/OtherRevenueMiscGrp/BusinessCd2561000
IRS990/OtherRevenueMiscGrp/Desc0CITY OF MINOT
IRS990/OtherRevenueMiscGrp/Desc1PROPERTY TAXES
IRS990/OtherRevenueMiscGrp/Desc2MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/ExclusionAmt20
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0105000
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1361893
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt29172
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0105000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1361893
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt29172
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt20
IRS990/OtherRevenueTotalAmt0476065
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0286197
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0597776
IRS990/OtherSalariesAndWagesGrp/TotalAmt0883973
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt021175
IRS990/PayrollTaxesGrp/ProgramServicesAmt047668
IRS990/PayrollTaxesGrp/TotalAmt068843
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt023188
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt020954
IRS990/PensionPlanContributionsGrp/TotalAmt044142
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt080811
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0141524
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09221
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09357
IRS990/PrincipalOfficerNm0ROGER REICH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0722210
IRS990/ProgramServiceRevenueGrp/BusinessCd1722210
IRS990/ProgramServiceRevenueGrp/Desc0PROJECT INCOME
IRS990/ProgramServiceRevenueGrp/Desc1CATERING
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0444954
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1123147
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt141349
IRS990/ProgSrvcAccomActy2Grp/Desc0Prairie Rose Home Service. The Agency provides services to senior citizens in their homes including cleaning and basic health services.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0298412
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0256458
IRS990/ProgSrvcAccomActy3Grp/Desc0Senior Citizens League and Coffee Shop
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt079526
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt041349
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01005288
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt020353
IRS990/PYOtherExpensesAmt01022701
IRS990/PYOtherRevenueAmt0546207
IRS990/PYProgramServiceRevenueAmt0588580
IRS990/PYRevenuesLessExpensesAmt011643
IRS990/PYSalariesCompEmpBnftPaidAmt01126084
IRS990/PYTotalExpensesAmt02148785
IRS990/PYTotalRevenueAmt02160428
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0108499
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01028603
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01279701
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0843700
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0951892
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0806872
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0985913
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04868078
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt016290
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt020353
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04268
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04522
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt016611
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt062044
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99090
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.99200
IRS990ScheduleA/PublicSupportTotal170Amt06791154
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0361893
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0337484
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0352766
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0470011
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0400922
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt01923076
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01641594
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01181184
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01304658
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01276883
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01386835
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06791154
IRS990ScheduleA/TotalSupportAmt06853198
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0641718
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0209980
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0851698
IRS990ScheduleD/ExpensesSubtotalAmt02231658
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt063796
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0333928
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0397724

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.49$0.18$2.31$3.53$3.36$0.17
2023Detailed filing. Detailed filing data is available for this year.$2.48$0.33$2.14$3.09$3.00$0.08
2022Detailed filing. Detailed filing data is available for this year.$2.30$0.24$2.06$2.71$2.73$0.01
2021Detailed filing. Detailed filing data is available for this year.$2.27$0.20$2.08$2.61$2.41$0.20
2020Detailed filing. Detailed filing data is available for this year.$2.25$0.37$1.88$2.34$2.23$0.11
2019Detailed filing. Detailed filing data is available for this year.$1.94$0.17$1.77$2.16$2.15$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.87$0.12$1.76$2.22$2.20$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.94$0.20$1.74$2.35$2.18$0.17
2016Detailed filing. Detailed filing data is available for this year.$1.69$0.12$1.57$2.13$2.09$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.65$0.12$1.53$1.95$1.95$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.67$0.14$1.53$2.37$1.78$0.59
2013Detailed filing. Detailed filing data is available for this year.$1.05$0.10$0.95$1.66$1.64$0.03
2012Summary only. Only limited summary data is available for this year.$1.01$0.09$0.92$1.60$1.53$0.07
2011Summary only. Only limited summary data is available for this year.$0.95$0.10$0.85$1.50$1.48$0.03