Civic Intelligence

Handi-Wheels Transportation Inc.

990 • Fiscal year 2018 • EIN 45-0348910

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

2525 Broadway No 002Fargo, ND 58102-1482

(701) 232-3231

Siviq Scores

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

Liabilities / Assets

94th percentile

1.35x

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

2018 filings • NTEE P • <$500k nonprofits • Source year 2018

Liabilities / Revenue

91st percentile

0.48x

Higher debt load relative to revenue than 91% of similar nonprofits.

2018 filings • NTEE P • <$500k nonprofits • Source year 2018

Net Margin

14th percentile

-22%

Higher net margin than 14% of similar nonprofits.

2018 filings • NTEE P • <$500k nonprofits • Source year 2018

Top Officer Pay

79th percentile

$11,025

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2018 filings • NTEE P • <$500k nonprofits • Source year 2018

Asset Growth

62nd percentile

12%

Faster asset growth than 62% of similar nonprofits.

2018 filings • NTEE P • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

42nd percentile

-2.4%

Faster revenue growth than 42% of similar nonprofits.

2018 filings • NTEE P • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$65,328

Up $7,013 (+12%) from 2017

Net Assets

Down

-$23,009

Down $40,800 (-229%) from 2017

Liabilities

Up

$88,337

Up $47,813 (+118%) from 2017

Revenue

Down

$183,697

Down $4,430 (-2.4%) from 2017

Expenses

Down

$224,497

Down $19,283 (-7.9%) from 2017

Net Income

Up

-$40,800

Up $14,853 (+27%) from 2017

Historical Trend

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2010: $49,257Liabilities 2010: $12,682Net Assets 2010: $36,5752010Assets 2011: $70,061Liabilities 2011: $35,090Net Assets 2011: $34,9712011Assets 2012: $68,849Liabilities 2012: $17,257Net Assets 2012: $51,5922012Assets 2013: $112,369Liabilities 2013: $11,163Net Assets 2013: $101,2062013Assets 2014: $130,142Liabilities 2014: $11,227Net Assets 2014: $118,9152014Assets 2015: $133,408Liabilities 2015: $11,847Net Assets 2015: $121,5612015Assets 2016: $109,382Liabilities 2016: $35,938Net Assets 2016: $73,4442016Assets 2017: $58,315Liabilities 2017: $40,524Net Assets 2017: $17,7912017Assets 2018: $65,328Liabilities 2018: $88,337Net Assets 2018: -$23,0092018Assets 2019: $18,276Liabilities 2019: $51,160Net Assets 2019: -$32,8842019Assets 2020: $90,682Liabilities 2020: $147,813Net Assets 2020: -$57,1312020Assets 2021: $103,130Liabilities 2021: $153,866Net Assets 2021: -$50,7362021Assets 2022: $109,140Liabilities 2022: $146,332Net Assets 2022: -$37,1922022Assets 2023: $172,011Liabilities 2023: $257,731Net Assets 2023: -$85,7202023Assets 2024: $220,589Liabilities 2024: $327,974Net Assets 2024: -$107,3852024

Highlighted filing

2018

Assets$65,328
Liabilities$88,337
Net Assets-$23,009

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $251,6782010Expenses 2011: $242,1252011Expenses 2012: $218,9162012Revenue 2013: $244,406Expenses 2013: $194,792Net Income 2013: $49,6142013Revenue 2014: $205,419Expenses 2014: $187,710Net Income 2014: $17,7092014Revenue 2015: $228,772Expenses 2015: $226,126Net Income 2015: $2,6462015Revenue 2016: $211,160Expenses 2016: $259,277Net Income 2016: -$48,1172016Revenue 2017: $188,127Expenses 2017: $243,780Net Income 2017: -$55,6532017Revenue 2018: $183,697Expenses 2018: $224,497Net Income 2018: -$40,8002018Revenue 2019: $216,069Expenses 2019: $241,988Net Income 2019: -$25,9192019Revenue 2020: $142,295Expenses 2020: $155,840Net Income 2020: -$13,5452020Revenue 2021: $167,758Expenses 2021: $161,883Net Income 2021: $5,8752021Revenue 2022: $176,550Expenses 2022: $163,006Net Income 2022: $13,5442022Revenue 2023: $113,698Expenses 2023: $162,226Net Income 2023: -$48,5282023Revenue 2024: $124,381Expenses 2024: $146,046Net Income 2024: -$21,6652024

Highlighted filing

2018

Revenue$183,697
Expenses$224,497
Net Income-$40,800
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$186,132
Mission and Program Overview

Mission

Special transportation for individuals with a disability, elderly, or poverty income level.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$21,590$24,743▲ $3,153
Land, Buildings, and Equipment, Net$30,350$21,326▼ $9,024
Savings and Temporary Cash Investments$6,375$19,259▲ $12,884
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$17,791$-23,009▼ $40,800
Total Assets$58,315$65,328▲ $7,013
Liabilities
Accounts Payable and Accrued Expenses$18,531$56,891▲ $38,360
Mortgage Notes Payable Secured by Investment Property$21,993$16,227▼ $5,766
Deferred Revenue-$15,219-
Total Liabilities$40,524$88,337▲ $47,813
Net Assets / Fund Balance
Total Net Assets Fund Balance$17,791$-23,009▼ $40,800
Total Liabilities and Net Assets / Fund Balance$58,315$65,328▲ $7,013

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$21,326$41,087$62,413

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$5,010-▲ $500$5,010$500
2017$5,006-▲ $4-$5,010
2016$5,003-▲ $3-$5,006
2015-$5,000▲ $3-$5,003
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tonna HorsleyExecutive DirectorPT$11,025$11,025

Board Members and Trustees

NameTitle
Allan PetersonPresident
Bev RohdeVice President/Treasurer
Jennifer MillerBoard Member
Dorothy OlsonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$45,988
Program Service Revenue
$135,481
Investment Income
$13
Other Revenue
$2,215
All Other Contributions
$19,865
Change in Net Assets
$-40,800
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$135,567
Other Expenses$88,930
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$114,226--$114,226
Travel$57,854--$57,854
Current Officers, Directors, Trustees, and Key Employees-$11,025-$11,025
Payroll Taxes$9,408$908-$10,316
Fees for Services Accounting-$10,037-$10,037
Depreciation Depletion$9,024--$9,024
Office Expenses$6,812--$6,812
Insurance$1,691$536-$2,227
All Other Expenses$1,194--$1,194
Interest$953--$953
Advertising$476--$476
Occupancy$200--$200
Other Expenses$153--$153
Total Functional Expenses$201,991$22,506$0$224,497
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,650
Fundraising Direct Expenses$2,435
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
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 8B

There are no committees with the authority to act on behalf of the board.

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

The return was reviewed by the Board of Directors upon completion prior to filing with the IRS.

Form 990, Part VI, Section C, line 19

The governing documents and financial statements are available upon request from the main office in Fargo.

Filing and Contact Details

Filer

Filer Name
Handi-Wheels Transportation Inc
EIN
45-0348910
Phone
7012323231
Address
2525 Broadway No 002, Fargo, ND 58102-1482

Signing Officer

Name
Tonna Horsley
Title
Executive Director
Phone
7012323231
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Allan Peterson
Formed
1978
Legal Domicile
Nd
Voting Board Members
4
Independent Board Members
4
Employees
10
Volunteers
5

Preparer

Firm
Eide Bailly Llp
Address
4310 17TH AVE S PO BOX 2545, FARGO, ND 58108-2545
Preparer
Lisa Chaffee CPA
Phone
7012398500
Supplemental Narrative

Financial Statement Notes

Part V, Line 4:

The principal of the endowment fund may not be spent, but earning on the endowment are able to be used for general operating expenses. In 2018 the Board voted to spend the amount previously held as permanently endowed for current year expenditures. The organization will be restoring the $5,000 corpus of the permanently restricted endowment fund as a result of the current underwater status.

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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt03600
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt01028
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt01215
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt01248
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt07091
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt01028
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt01215
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt01248
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt03491
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0186119
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0190546
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0223099
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0242532
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0215271
IRS990ScheduleA/Total509Grp/TotalAmt01057567
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0186132
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0190575
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0223153
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0242600
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0215337
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01057797
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt05010
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0500
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0500
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt05010
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt05006
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt05010
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt04
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt05003
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt05006
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt05000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt05003
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt021326
IRS990ScheduleD/EquipmentGrp/DepreciationAmt041087
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt062413
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The principal of the endowment fund may not be spent, but earning on the endowment are able to be used for general operating expenses. In 2018 the Board voted to spend the amount previously held as permanently endowed for current year expenditures. The organization will be restoring the $5,000 corpus of the permanently restricted endowment fund as a result of the current underwater status.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt021326
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0There are no committees with the authority to act on behalf of the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The return was reviewed by the Board of Directors upon completion prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The governing documents and financial statements are available upon request from the main office in Fargo.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt058315
IRS990/TotalAssetsEOYAmt065328
IRS990/TotalAssetsGrp/BOYAmt058315
IRS990/TotalAssetsGrp/EOYAmt065328
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt045988
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt022506
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0201991
IRS990/TotalFunctionalExpensesGrp/TotalAmt0224497
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt040524
IRS990/TotalLiabilitiesEOYAmt088337
IRS990/TotalLiabilitiesGrp/BOYAmt040524
IRS990/TotalLiabilitiesGrp/EOYAmt088337
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt017791
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-23009
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0514
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0514
IRS990/TotalProgramServiceExpensesAmt0201991
IRS990/TotalProgramServiceRevenueAmt0135481
IRS990/TotalReportableCompFromOrgAmt011025
IRS990/TotalRevenueGrp/ExclusionAmt02228
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0135481
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0183697
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt058315
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt065328
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt057854
IRS990/TravelGrp/TotalAmt057854
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02525 Broadway No 002
IRS990/USAddress/CityNm0Fargo
IRS990/USAddress/StateAbbreviationCd0ND
IRS990/USAddress/ZIPCd0581021482
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.handi-wheels.org/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Tonna Horsley
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum07012323231
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Handi-Wheels Transportation Inc
ReturnHeader/Filer/BusinessNameControlTxt0HAND
ReturnHeader/Filer/EIN0450348910
ReturnHeader/Filer/PhoneNum07012323231
ReturnHeader/Filer/USAddress/AddressLine1Txt02525 Broadway No 002
ReturnHeader/Filer/USAddress/CityNm0Fargo
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ND
ReturnHeader/Filer/USAddress/ZIPCd0581021482
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId066CC91E6B7F11C4783FFFA5645E675327CB67316
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId066CC91E6B7F11C4783FFFA5645E675327CB67316

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.21$3.28$1.07$1.24$1.46$0.22
2023Detailed filing. Detailed filing data is available for this year.$1.72$2.58$0.86$1.14$1.62$0.49
2022Detailed filing. Detailed filing data is available for this year.$1.09$1.46$0.37$1.77$1.63$0.14
2021Detailed filing. Detailed filing data is available for this year.$1.03$1.54$0.51$1.68$1.62$0.06
2020Detailed filing. Detailed filing data is available for this year.$0.91$1.48$0.57$1.42$1.56$0.14
2019Detailed filing. Detailed filing data is available for this year.$0.18$0.51$0.33$2.16$2.42$0.26
2018Detailed filing. Detailed filing data is available for this year.$0.65$0.88$0.23$1.84$2.24$0.41
2017Detailed filing. Detailed filing data is available for this year.$0.58$0.41$0.18$1.88$2.44$0.56
2016Detailed filing. Detailed filing data is available for this year.$1.09$0.36$0.73$2.11$2.59$0.48
2015Detailed filing. Detailed filing data is available for this year.$1.33$0.12$1.22$2.29$2.26$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.30$0.11$1.19$2.05$1.88$0.18
2013Detailed filing. Detailed filing data is available for this year.$1.12$0.11$1.01$2.44$1.95$0.50
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.17$0.52$2.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.35$0.35$2.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.13$0.37$2.52