Civic Intelligence

Souris Valley Special Services

990 • Fiscal year 2014 • EIN 45-0364972

Jul 01, 2013 to Jun 30, 2014 • Filed on Jul 30, 2014

215 SE 2nd Street58701

(701) 857-4410

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.29x

Higher debt load relative to assets than 62% of similar nonprofits.

2014 filings • NTEE B • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

56th percentile

0.12x

Higher debt load relative to revenue than 56% of similar nonprofits.

2014 filings • NTEE B • $1M-$5M nonprofits • Source year 2014

Net Margin

43rd percentile

1.3%

Higher net margin than 43% of similar nonprofits.

2014 filings • NTEE B • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

73rd percentile

$124,498

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2014 filings • NTEE B • $1M-$5M nonprofits • Source year 2014

Asset Growth

61st percentile

8.4%

Faster asset growth than 61% of similar nonprofits.

2014 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$1,677,996

Up $130,055 (+8.4%) from 2013

Net Assets

Up

$1,192,354

Up $52,463 (+4.6%) from 2013

Liabilities

Up

$485,642

Up $77,592 (+19%) from 2013

Revenue

$4,191,569

No earlier filing loaded for comparison.

Expenses

Up

$4,139,106

Up $274,255 (+7.1%) from 2013

Net Income

$52,463

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0M-$4.0MAssets 2011: $1,431,614Liabilities 2011: $457,417Net Assets 2011: $974,1972011Assets 2012: $1,552,874Liabilities 2012: $462,354Net Assets 2012: $1,090,5202012Assets 2013: $1,547,941Liabilities 2013: $408,050Net Assets 2013: $1,139,8912013Assets 2014: $1,677,996Liabilities 2014: $485,642Net Assets 2014: $1,192,3542014Assets 2015: $2,079,880Liabilities 2015: $4,453,825Net Assets 2015: -$2,373,9452015Assets 2016: $2,496,547Liabilities 2016: $4,878,939Net Assets 2016: -$2,382,3922016Assets 2017: $2,563,206Liabilities 2017: $5,181,824Net Assets 2017: -$2,618,6182017Assets 2018: $2,037,553Liabilities 2018: $4,588,717Net Assets 2018: -$2,551,1642018Assets 2019: $2,105,557Liabilities 2019: $4,523,538Net Assets 2019: -$2,417,9812019Assets 2020: $2,168,355Liabilities 2020: $4,509,052Net Assets 2020: -$2,340,6972020Assets 2021: $2,818,378Liabilities 2021: $5,222,210Net Assets 2021: -$2,403,8322021Assets 2022: $2,592,009Liabilities 2022: $4,707,901Net Assets 2022: -$2,115,8922022Assets 2023: $3,174,788Liabilities 2023: $5,240,127Net Assets 2023: -$2,065,3392023Assets 2024: $2,553,744Liabilities 2024: $4,499,264Net Assets 2024: -$1,945,5202024

Highlighted filing

2014

Assets$1,677,996
Liabilities$485,642
Net Assets$1,192,354

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $5,444,8552011Expenses 2012: $4,568,6532012Expenses 2013: $3,864,8512013Revenue 2014: $4,191,569Expenses 2014: $4,139,106Net Income 2014: $52,4632014Revenue 2015: $4,429,275Expenses 2015: $4,365,098Net Income 2015: $64,1772015Revenue 2016: $4,336,349Expenses 2016: $4,344,796Net Income 2016: -$8,4472016Revenue 2017: $2,282,618Expenses 2017: $2,518,844Net Income 2017: -$236,2262017Revenue 2018: $2,528,810Expenses 2018: $2,644,104Net Income 2018: -$115,2942018Revenue 2019: $3,092,359Expenses 2019: $3,155,970Net Income 2019: -$63,6112019Revenue 2020: $2,708,650Expenses 2020: $2,740,461Net Income 2020: -$31,8112020Revenue 2021: $2,684,552Expenses 2021: $2,709,732Net Income 2021: -$25,1802021Revenue 2022: $2,809,463Expenses 2022: $2,852,039Net Income 2022: -$42,5762022Revenue 2023: $2,970,421Expenses 2023: $2,963,694Net Income 2023: $6,7272023Revenue 2024: $2,760,603Expenses 2024: $2,710,003Net Income 2024: $50,6002024

Highlighted filing

2014

Revenue$4,191,569
Expenses$4,139,106
Net Income$52,463
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Jul 30, 2014
Return Version
2013v3.0
Gross Receipts
$4,191,569
Mission and Program Overview

Mission

To provide special education services to western north dakota school districts.

Special education svcs provided to western nd school districts

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$1,139,891$1,192,354▲ $52,463
Savings and Temporary Cash Investments$921,513$926,164▲ $4,651
Accounts Receivable$623,643$742,415▲ $118,772
Land, Buildings, and Equipment, Net$2,785$9,417▲ $6,632
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$1,547,941$1,677,996▲ $130,055
Liabilities
Accounts Payable and Accrued Expenses$408,050$485,642▲ $77,592
Total Liabilities$408,050$485,642▲ $77,592
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,139,891$1,192,354▲ $52,463
Total Liabilities and Net Assets / Fund Balance$1,547,941$1,677,996▲ $130,055

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,417$8,195$17,612
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Alison DollarExecutive DirectorFT$110,124$14,374$124,498
Larry HalvorsonBusiness ManagerFT$66,753$5,180$71,933
Joy WalkerDirector-$300-$300
Larry LongChairman-$250-$250
Steve BrannanDirector-$250-$250
Deb MoenDirector-$200-$200
Scott FaulVice Chairman-$200-$200
Diane NelsonDirector-$100-$100

Board Members and Trustees

NameTitle
Jeffrey HolmDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,187,985
Investment Income
$2,401
Other Revenue
$1,183
Change in Net Assets
$52,463

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,191,569
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,191,569
Total Revenue per Form 990
$4,191,569
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,467,619
Other Expenses$671,487
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,334,437$80,638-$2,415,075
Other Employee Benefits$403,431$34,649-$438,080
Pension Plan Contributions$223,353$6,314-$229,667
Current Officers, Directors, Trustees, and Key Employees$121,962$75,769-$197,731
Payroll Taxes$173,601$13,465-$187,066
Travel$95,230--$95,230
Fees for Services Accounting-$16,726-$16,726
Occupancy$16,200--$16,200
Office Expenses-$9,885-$9,885
Insurance$835$7,214-$8,049
Depreciation Depletion$1,751--$1,751
Other Expenses$1,442$69,075-$1,442
All Other Expenses$285--$285
Total Functional Expenses$3,814,078$325,028$0$4,139,106

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,139,106
Total Expenses per Audited Statements$4,139,106
Total Expenses per Form 990$4,139,106
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
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 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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The board reviews the 990 before it is filed.

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

The organization regularly reviews the policy and notes any exceptions of compliance.

Form 990, Part VI, Section B, Line 15

All salaries are negotiated and approved by the board of directors.

Form 990, Part VI, Section C, Line 19

All documents are available upon request.

Filing and Contact Details

Filer

EIN
45-0364972
Phone
7018574410

Signing Officer

Name
Alison Dollar
Title
Executive Director
Phone
7018574410
Signed
2014-07-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alison Dollar
Formed
1991
Legal Domicile
Nd
Voting Board Members
7
Independent Board Members
7
Employees
50
Volunteers
0

Preparer

Preparer
Daryl D Heizelman CPA
Phone
7018520196
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

Process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The organization follows gasb and does not have a fin 48 policy footnote or disclosure of a liability.

Raw XML AppendixShowing 400 of 405 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/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0921513
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0926164
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt09417
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08195
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt017612
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04139106
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04191569
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FOLLOWS GASB AND DOES NOT HAVE A FIN 48 POLICY FOOTNOTE OR DISCLOSURE OF A LIABILITY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09417
IRS990ScheduleD/TotalExpensesPerForm990Amt04139106
IRS990ScheduleD/TotalRevenuePerForm990Amt04191569
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04191569
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04139106
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd00
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd00
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd00
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd00
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd00
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0QUESTIONS 1-3 WERE ANSWERED NO BECAUSE THE ORGANIZATION DOES NOT HAVE ANY STUDENTS. THEY ACT AS A FLOW-THROUGH AGENCY FOR MEMBER SCHOOL DISTRICTS. HOWEVER, THEY DO HAVE A NONDISCRIMINATORY POLICY IN PLACE REGARDING EMPLOYEES.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THIS ORGANIZATION RECEIVES ITS FUNDING FROM STATE AND FEDERAL AGENCIES AND MEMBER DISTRICTS. IT DOES NOT SOLICIT CONTRIB.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION RECEIVES FEDERAL FUNDS IN ORDER TO FULFILL ITS MISSION. THE FUNDS COME IN THE FORM OF GRANTS WHICH ARE USED FOR THEIR REQUIRED PURPOSES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD REVIEWS THE 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REGULARLY REVIEWS THE POLICY AND NOTES ANY EXCEPTIONS OF COMPLIANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL SALARIES ARE NEGOTIATED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01547941
IRS990/TotalAssetsEOYAmt01677996
IRS990/TotalAssetsGrp/BOYAmt01547941
IRS990/TotalAssetsGrp/EOYAmt01677996
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt050
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0325028
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03814078
IRS990/TotalFunctionalExpensesGrp/TotalAmt04139106
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0408050
IRS990/TotalLiabilitiesEOYAmt0485642
IRS990/TotalLiabilitiesGrp/BOYAmt0408050
IRS990/TotalLiabilitiesGrp/EOYAmt0485642
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01139891
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01192354
IRS990/TotalOtherCompensationAmt019554
IRS990/TotalProgramServiceExpensesAmt03814078
IRS990/TotalProgramServiceRevenueAmt04187985
IRS990/TotalReportableCompFromOrgAmt0178177
IRS990/TotalRevenueGrp/ExclusionAmt03584
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04187985
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04191569
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01547941
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01677996
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt095230
IRS990/TravelGrp/TotalAmt095230
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10215 SE 2ND ST
IRS990/USAddress/City0MINOT
IRS990/USAddress/State0ND
IRS990/USAddress/ZIPCode058701
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ALISON DOLLAR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07018574410
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-07-30
ReturnHeader/Filer/BusinessName/BusinessNameLine10SOURIS VALLEY SPECIAL SERVICES
ReturnHeader/Filer/BusinessNameControlTxt0SOUR
ReturnHeader/Filer/EIN0450364972
ReturnHeader/Filer/PhoneNum07018574410
ReturnHeader/Filer/USAddress/AddressLine10215 SE 2ND STREET
ReturnHeader/Filer/USAddress/City0MINOT
ReturnHeader/Filer/USAddress/State0ND
ReturnHeader/Filer/USAddress/ZIPCode058701
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450310328
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10BRADY MARTZ & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10POST OFFICE BOX 848
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0MINOT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0ND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0587020848
ReturnHeader/PreparerPersonGrp/PhoneNum07018520196
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DARYL D HEIZELMAN CPA

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.55$4.50$1.95$2.76$2.71$0.05
2023Detailed filing. Detailed filing data is available for this year.$3.17$5.24$2.07$2.97$2.96$0.01
2022Detailed filing. Detailed filing data is available for this year.$2.59$4.71$2.12$2.81$2.85$0.04
2021Detailed filing. Detailed filing data is available for this year.$2.82$5.22$2.40$2.68$2.71$0.03
2020Detailed filing. Detailed filing data is available for this year.$2.17$4.51$2.34$2.71$2.74$0.03
2019Detailed filing. Detailed filing data is available for this year.$2.11$4.52$2.42$3.09$3.16$0.06
2018Detailed filing. Detailed filing data is available for this year.$2.04$4.59$2.55$2.53$2.64$0.12
2017Detailed filing. Detailed filing data is available for this year.$2.56$5.18$2.62$2.28$2.52$0.24
2016Detailed filing. Detailed filing data is available for this year.$2.50$4.88$2.38$4.34$4.34$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.08$4.45$2.37$4.43$4.37$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.68$0.49$1.19$4.19$4.14$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.55$0.41$1.14$3.86
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.55$0.46$1.09$4.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.46$0.97$5.44