Civic Intelligence

Pinnacle Programs Inc

990 • Fiscal year 2017 • EIN 46-0435384

Jan 01, 2017 to Dec 31, 2017 • Filed on Feb 01, 2018

PO Box 40Magnolia, MN 56158

(507) 283-4425

Siviq Scores

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

Liabilities / Assets

98th percentile

2.06x

Higher debt load relative to assets than 98% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

81st percentile

0.65x

Higher debt load relative to revenue than 81% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

74th percentile

16%

Higher net margin than 74% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

11th percentile

-10%

Faster asset growth than 11% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

40th percentile

0.8%

Faster revenue growth than 40% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$616,928

Down $70,374 (-10%) from 2016

Net Assets

Up

-$654,688

Up $312,347 (+32%) from 2016

Liabilities

Down

$1,271,616

Down $382,721 (-23%) from 2016

Revenue

Up

$1,971,182

Up $16,047 (+0.8%) from 2016

Expenses

Up

$1,658,835

Up $78,767 (+5.0%) from 2016

Net Income

Down

$312,347

Down $62,720 (-17%) from 2016

Historical Trend

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0M-$2.0MAssets 2010: $455,370Liabilities 2010: $910,262Net Assets 2010: -$454,8922010Assets 2011: $347,172Liabilities 2011: $1,022,420Net Assets 2011: -$675,2482011Assets 2012: $291,040Liabilities 2012: $1,135,063Net Assets 2012: -$844,0232012Assets 2013: $297,589Liabilities 2013: $1,422,492Net Assets 2013: -$1,124,9032013Assets 2014: $410,167Liabilities 2014: $1,707,875Net Assets 2014: -$1,297,7082014Assets 2015: $409,752Liabilities 2015: $1,751,854Net Assets 2015: -$1,342,1022015Assets 2016: $687,302Liabilities 2016: $1,654,337Net Assets 2016: -$967,0352016Assets 2017: $616,928Liabilities 2017: $1,271,616Net Assets 2017: -$654,6882017Assets 2018: $599,828Liabilities 2018: $1,021,072Net Assets 2018: -$421,2442018Assets 2019: $646,405Liabilities 2019: $946,867Net Assets 2019: -$300,4622019Assets 2020: $525,287Liabilities 2020: $740,732Net Assets 2020: -$215,4452020Assets 2021: $558,176Liabilities 2021: $873,703Net Assets 2021: -$315,5272021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022

Highlighted filing

2017

Assets$616,928
Liabilities$1,271,616
Net Assets-$654,688

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,029,8082010Expenses 2011: $2,011,6922011Expenses 2012: $2,056,2442012Revenue 2013: $1,626,437Expenses 2013: $1,907,317Net Income 2013: -$280,8802013Revenue 2014: $1,618,280Expenses 2014: $1,791,085Net Income 2014: -$172,8052014Revenue 2015: $1,482,472Expenses 2015: $1,526,866Net Income 2015: -$44,3942015Revenue 2016: $1,955,135Expenses 2016: $1,580,068Net Income 2016: $375,0672016Revenue 2017: $1,971,182Expenses 2017: $1,658,835Net Income 2017: $312,3472017Revenue 2018: $1,947,055Expenses 2018: $1,713,611Net Income 2018: $233,4442018Revenue 2019: $1,870,171Expenses 2019: $1,749,389Net Income 2019: $120,7822019Revenue 2020: $1,793,122Expenses 2020: $1,708,105Net Income 2020: $85,0172020Revenue 2021: $1,302,066Expenses 2021: $1,402,148Net Income 2021: -$100,0822021Revenue 2022: $822,282Expenses 2022: $506,755Net Income 2022: $315,5272022

Highlighted filing

2017

Revenue$1,971,182
Expenses$1,658,835
Net Income$312,347
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Feb 1, 2018
Return Version
2017v2.2
Gross Receipts
$1,978,434
Mission and Program Overview

Mission

The role and mission of southwestern youth services is to maintain dignity, structure and the well being of the youth entrusted to our care. Southwestern youth services provides a safe and secure environment that encourages our youth to make positive and productive changes in their lives and address their individual needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$220,422$332,226▲ $111,804
Savings and Temporary Cash Investments$343,873$173,945▼ $169,928
Land, Buildings, and Equipment, Net$98,982$102,460▲ $3,478
Prepaid Expenses and Deferred Charges-$7,297-
Cash and Non-Interest-Bearing Accounts$24,025$1,000▼ $23,025
Total Assets$687,302$616,928▼ $70,374
Liabilities
Accounts Payable and Accrued Expenses$1,501,703$1,271,616▼ $230,087
Mortgage Notes Payable Secured by Investment Property$152,634--
Total Liabilities$1,654,337$1,271,616▼ $382,721
Net Assets / Fund Balance
Unrestricted Net Assets$-967,035$-654,688▲ $312,347
Total Net Assets Fund Balance$-967,035$-654,688▲ $312,347
Total Liabilities and Net Assets / Fund Balance$687,302$616,928▼ $70,374

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$34,332$126,080$160,412
Leasehold Improvements$68,128$59,885$128,013
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kyle OldrePresident
Jeff NelsonSec/treasur
John Skip GuindonVP
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,969,355
Investment Income
$1,827
Other Revenue
$0
Change in Net Assets
$312,347
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,137,001
Other Expenses$521,834
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$863,113$64,966-$928,079
Occupancy$212,479$4,336-$216,815
Other Employee Benefits$113,367$8,533-$121,900
Fees for Services Management$111,600$8,400-$120,000
Payroll Taxes$65,318$4,916-$70,234
All Other Expenses$27,747$6,130-$33,877
Pension Plan Contributions$15,613$1,175-$16,788
Insurance$12,071$2,031-$14,102
Depreciation Depletion$11,770--$11,770
Other Expenses$6,819$10,514-$10,514
Conferences and Meetings$1,800--$1,800
Fees for Services Accounting-$1,420-$1,420
Advertising$1,337--$1,337
Travel-$719-$719
Interest-$338-$338
Total Functional Expenses$1,538,538$120,297$0$1,658,835
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
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

Pdi realty, inc provides for the management of the organization. Total management fees incurred to pdi realty, inc for the year ended december 31, 2017 were 120,000. This income is used to pay the executive director salary and benefit package (employee of the management company) and provide for the overall management of pinnacle programs, inc.

Form 990, Page 6, Part VI, Line 11B

The form 990 was prepared by the entity's contracted accountants, with the assistance of the organization's staff. It was then submitted to the board's president for his review and signature.

Form 990, Page 6, Part VI, Line 15A

Compensation for the management company is determined by a written agreement between pdi realty, inc and pinnacle programs, inc. The agreement is ratified by the boards of the respective organizations annually.

Form 990, Page 6, Part VI, Line 15B

Compensation for all employees of the organization is set by the management company. Various factors are taken into consideration, including the financial results of the organization, comparative compensation levels in the area, the "merit" of individual employees of the organization and increases in the cost of living.

Form 990, Page 6, Part VI, Line 19

Governing documents of the organization are made available to the general public upon request.

Filing and Contact Details

Filer

Filer Name
Pinnacle Programs Inc
EIN
46-0435384
Phone
5072834425
Address
PO BOX 40, MAGNOLIA, MN 56158

Signing Officer

Name
Kyle Oldre
Title
President
Phone
5072834425
Signed
2018-02-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kyle Oldre
Formed
1995
Legal Domicile
Mn
Voting Board Members
3
Independent Board Members
3
Employees
47
Volunteers
4

Preparer

Firm
Elo Prof LLC
Address
PO BOX 249, MITCHELL, SD 57301
Preparer
Jamie a Eldeen CPA
Phone
6059967717
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The role and mission of southwestern youth services is to maintain dignity, structure and the well being of the youth entrusted to our care. Southwestern youth services provides a safe and secure environment that encourages our youth to make positive and productive changes in their lives and address their individual needs.

Form 990, Page 1, Part I, Line 6

Two volunteers provide weekly bible study for the students and two provide aa & na services once a week. The organization's 3 person board of directors also serves on a volunteer basis.

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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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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01618280
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01626437
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt08651643
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt034332
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0126080
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0160412
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt068128
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt059885
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0128013
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0102460
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ROLE AND MISSION OF SOUTHWESTERN YOUTH SERVICES IS TO MAINTAIN DIGNITY, STRUCTURE AND THE WELL BEING OF THE YOUTH ENTRUSTED TO OUR CARE. SOUTHWESTERN YOUTH SERVICES PROVIDES A SAFE AND SECURE ENVIRONMENT THAT ENCOURAGES OUR YOUTH TO MAKE POSITIVE AND PRODUCTIVE CHANGES IN THEIR LIVES AND ADDRESS THEIR INDIVIDUAL NEEDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TWO VOLUNTEERS PROVIDE WEEKLY BIBLE STUDY FOR THE STUDENTS AND TWO PROVIDE AA & NA SERVICES ONCE A WEEK. THE ORGANIZATION'S 3 PERSON BOARD OF DIRECTORS ALSO SERVES ON A VOLUNTEER BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PDI REALTY, INC PROVIDES FOR THE MANAGEMENT OF THE ORGANIZATION. TOTAL MANAGEMENT FEES INCURRED TO PDI REALTY, INC FOR THE YEAR ENDED DECEMBER 31, 2017 WERE 120,000. THIS INCOME IS USED TO PAY THE EXECUTIVE DIRECTOR SALARY AND BENEFIT PACKAGE (EMPLOYEE OF THE MANAGEMENT COMPANY) AND PROVIDE FOR THE OVERALL MANAGEMENT OF PINNACLE PROGRAMS, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 WAS PREPARED BY THE ENTITY'S CONTRACTED ACCOUNTANTS, WITH THE ASSISTANCE OF THE ORGANIZATION'S STAFF. IT WAS THEN SUBMITTED TO THE BOARD'S PRESIDENT FOR HIS REVIEW AND SIGNATURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION FOR THE MANAGEMENT COMPANY IS DETERMINED BY A WRITTEN AGREEMENT BETWEEN PDI REALTY, INC AND PINNACLE PROGRAMS, INC. THE AGREEMENT IS RATIFIED BY THE BOARDS OF THE RESPECTIVE ORGANIZATIONS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION FOR ALL EMPLOYEES OF THE ORGANIZATION IS SET BY THE MANAGEMENT COMPANY. VARIOUS FACTORS ARE TAKEN INTO CONSIDERATION, INCLUDING THE FINANCIAL RESULTS OF THE ORGANIZATION, COMPARATIVE COMPENSATION LEVELS IN THE AREA, THE "MERIT" OF INDIVIDUAL EMPLOYEES OF THE ORGANIZATION AND INCREASES IN THE COST OF LIVING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS OF THE ORGANIZATION ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0687302
IRS990/TotalAssetsEOYAmt0616928
IRS990/TotalAssetsGrp/BOYAmt0687302
IRS990/TotalAssetsGrp/EOYAmt0616928
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt047
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0120297
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01538538
IRS990/TotalFunctionalExpensesGrp/TotalAmt01658835
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01654337
IRS990/TotalLiabilitiesEOYAmt01271616
IRS990/TotalLiabilitiesGrp/BOYAmt01654337
IRS990/TotalLiabilitiesGrp/EOYAmt01271616
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-967035
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-654688
IRS990/TotalProgramServiceExpensesAmt01538538
IRS990/TotalProgramServiceRevenueAmt01969355
IRS990/TotalRevenueGrp/ExclusionAmt0764
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01970418
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01971182
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0687302
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0616928
IRS990/TravelGrp/ManagementAndGeneralAmt0719
IRS990/TravelGrp/TotalAmt0719
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-967035
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-654688
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0SOUTHWESTYOUTH.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KYLE OLDRE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05072834425
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-02-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PINNACLE PROGRAMS INC
ReturnHeader/Filer/BusinessNameControlTxt0PINN
ReturnHeader/Filer/EIN0460435384
ReturnHeader/Filer/PhoneNum05072834425
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 40
ReturnHeader/Filer/USAddress/CityNm0MAGNOLIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056158
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId019BCCE788F45D36A47A91A8AE4CDE4EDB5AA26DD
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E6EC423C45044536EABED301A8229F04E2AB9EE9
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt066.115.209.80
ReturnHeader/FilingSecurityInformation/IPDt02018-02-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm011:46:21
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460434947
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ELO PROF LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 249
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MITCHELL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057301
ReturnHeader/PreparerPersonGrp/PhoneNum06059967717
ReturnHeader/PreparerPersonGrp/PreparationDt02018-02-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMIE A ELDEEN CPA
ReturnHeader/ReturnTs02018-02-09T11:46:21-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.82$0.51$0.32
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.56$0.87$0.32$1.30$1.40$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.74$0.22$1.79$1.71$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.95$0.30$1.87$1.75$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.60$1.02$0.42$1.95$1.71$0.23
2017Detailed filing. Detailed filing data is available for this year.$0.62$1.27$0.65$1.97$1.66$0.31
2016Detailed filing. Detailed filing data is available for this year.$0.69$1.65$0.97$1.96$1.58$0.38
2015Detailed filing. Detailed filing data is available for this year.$0.41$1.75$1.34$1.48$1.53$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.41$1.71$1.30$1.62$1.79$0.17
2013Detailed filing. Detailed filing data is available for this year.$0.30$1.42$1.12$1.63$1.91$0.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$1.14$0.84$2.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$1.02$0.68$2.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.91$0.45$2.03