Civic Intelligence

St. James Coffee

990 • Fiscal year 2014 • EIN 46-0977221

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 13, 2015

4156 18th Ave NWRochester, MN 55901

(507) 281-3559

Siviq Scores

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

Liabilities / Assets

80th percentile

0.15x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

85th percentile

0.17x

Higher debt load relative to revenue than 85% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

18th percentile

-15%

Higher net margin than 18% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

28th percentile

-11%

Faster asset growth than 28% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

21st percentile

-22%

Faster revenue growth than 21% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$104,822

Down $12,478 (-11%) from 2013

Net Assets

Down

$88,697

Down $14,569 (-14%) from 2013

Liabilities

Up

$16,125

Up $2,091 (+15%) from 2013

Revenue

Down

$95,180

Down $27,327 (-22%) from 2013

Expenses

Down

$109,749

Down $5,791 (-5.0%) from 2013

Net Income

Down

-$14,569

Down $21,536 (-309%) from 2013

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2013: $117,300Liabilities 2013: $14,034Net Assets 2013: $103,2662013Assets 2014: $104,822Liabilities 2014: $16,125Net Assets 2014: $88,6972014Assets 2015: $101,255Liabilities 2015: $12,962Net Assets 2015: $88,2932015Assets 2016: $110,655Liabilities 2016: $17,671Net Assets 2016: $92,9842016Assets 2017: $92,576Liabilities 2017: $3,474Net Assets 2017: $89,1022017Assets 2018: $108,927Liabilities 2018: $2,927Net Assets 2018: $106,0002018Assets 2019: $78,501Liabilities 2019: $3,011Net Assets 2019: $75,4902019Assets 2020: $74,214Liabilities 2020: $5,487Net Assets 2020: $68,7272020Assets 2021: $82,746Liabilities 2021: $7,789Net Assets 2021: $74,9572021Assets 2022: $104,027Liabilities 2022: $23,982Net Assets 2022: $80,0452022Assets 2023: $144,765Liabilities 2023: $3,958Net Assets 2023: $140,8072023Assets 2024: $152,236Liabilities 2024: $3,255Net Assets 2024: $148,9812024

Highlighted filing

2014

Assets$104,822
Liabilities$16,125
Net Assets$88,697

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2013: $122,507Expenses 2013: $115,540Net Income 2013: $6,9672013Revenue 2014: $95,180Expenses 2014: $109,749Net Income 2014: -$14,5692014Revenue 2015: $96,795Expenses 2015: $97,199Net Income 2015: -$4042015Revenue 2016: $133,485Expenses 2016: $128,794Net Income 2016: $4,6912016Revenue 2017: $133,230Expenses 2017: $139,996Net Income 2017: -$6,7662017Revenue 2018: $133,289Expenses 2018: $116,491Net Income 2018: $16,7982018Revenue 2019: $106,813Expenses 2019: $137,323Net Income 2019: -$30,5102019Revenue 2020: $123,428Expenses 2020: $130,191Net Income 2020: -$6,7632020Revenue 2021: $134,733Expenses 2021: $139,513Net Income 2021: -$4,7802021Revenue 2022: $178,613Expenses 2022: $173,619Net Income 2022: $4,9942022Revenue 2023: $249,281Expenses 2023: $188,519Net Income 2023: $60,7622023Revenue 2024: $189,619Expenses 2024: $181,445Net Income 2024: $8,1742024

Highlighted filing

2014

Revenue$95,180
Expenses$109,749
Net Income-$14,569
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 13, 2015
Return Version
2014v5.0
Gross Receipts
$99,298
Mission and Program Overview

Mission

To provide a non-threatening space for non-catholics and non-practicing catholics to come and know and love jesus, and to provide a forum for catholics to find fellowship and catechesis.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$96,440$89,647▼ $6,793
Cash and Non-Interest-Bearing Accounts$20,860$15,175▼ $5,685
Total Assets$117,300$104,822▼ $12,478
Liabilities
Unsecured Notes Loans Payable$9,980$9,480▼ $500
Accounts Payable and Accrued Expenses$4,054$6,645▲ $2,591
Total Liabilities$14,034$16,125▲ $2,091
Net Assets / Fund Balance
Unrestricted Net Assets$103,266$88,697▼ $14,569
Total Net Assets Fund Balance$103,266$88,697▼ $14,569
Total Liabilities and Net Assets / Fund Balance$117,300$104,822▼ $12,478

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$55,857$16,174$72,031
Equipment$33,790-$33,790
Compensation and Service Providers

Board Members and Trustees

NameTitle
Zach RawsonChairperson
Barry BrussDirector
Brian BrostDirector
Brian KusekDirector
Britt NoserDirector
Cathy TiegsDirector
Christopher NelsonDirector
Chuck SuttonDirector
Dee SmithDirector
James FredricksonDirector
Jen WinklerDirector
Joe PowersDirector
Margaret MulliganDirector
Matthew EdensDirector
Sara HaglerDirector
Zach HeblDirector
Terry SmithExecutive Di
Robert RobakTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$10,020
Program Service Revenue
$65,613
Investment Income
$13
Other Revenue
$19,534
All Other Contributions
$10,020
Change in Net Assets
$-14,569
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$81,865
Salaries, Compensation, and Employee Benefits$27,509
Grants and Similar Amounts Paid$375
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$30,207--$30,207
Other Salaries and Wages$24,961--$24,961
Depreciation Depletion$6,789--$6,789
Payroll Taxes$2,548--$2,548
Fees for Services Accounting-$1,951-$1,951
Insurance$1,715--$1,715
Advertising$1,500--$1,500
Fees for Services Legal-$1,034-$1,034
Grants to Domestic Orgs$375--$375
Other Expenses$330--$330
Office Expenses$49$63-$112
All Other Expenses$71--$71
Total Functional Expenses$106,701$3,048$0$109,749
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$23,652
Fundraising Direct Expenses$4,118
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner$23,652$23,652$4,118$19,534
Total Events$23,652$23,652$4,118$19,534
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
Backup withholding compliance
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
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, Page 6, Part VI, Line 11B

Form 990 is reviewed and approved by the board of directors.

Form 990, Page 6, Part VI, Line 12C

The board of directors evaluates new financial arrangements to determine if there are any conflicts of interest.

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

The board of directors reviews compensation of any officials and key employees. No officials are compensated. The organization is primarily staffed and operated by volunteers.

Form 990, Page 6, Part VI, Line 19

Governing documents and annual federal and state filings are made available upon request.

Filing and Contact Details

Filer

Filer Name
St James Coffee
EIN
46-0977221
Phone
5072813559
Address
4156 18TH AVE NW, ROCHESTER, MN 55901

Signing Officer

Name
Robert Robak
Title
Treasurer
Phone
5072813559
Signed
2015-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Robak
Formed
2012
Legal Domicile
Mn
Voting Board Members
20
Independent Board Members
20
Employees
2

Preparer

Firm
Jeffrey D Reimer CPA
Address
2025 17TH ST NE, ROCHESTER, MN 55906
Preparer
Jeffrey D Reimer
Phone
5072529222
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IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0COST OF COFFEE AND FOOD
IRS990/OtherExpensesGrp/Desc1BUSINESS LICENSES/PERMITS
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3EQUIPMENT < 500
IRS990/OtherExpensesGrp/ProgramServicesAmt036904
IRS990/OtherExpensesGrp/ProgramServicesAmt1860
IRS990/OtherExpensesGrp/ProgramServicesAmt2392
IRS990/OtherExpensesGrp/ProgramServicesAmt3330
IRS990/OtherExpensesGrp/TotalAmt036904
IRS990/OtherExpensesGrp/TotalAmt1860
IRS990/OtherExpensesGrp/TotalAmt2392
IRS990/OtherExpensesGrp/TotalAmt3330
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt024961
IRS990/OtherSalariesAndWagesGrp/TotalAmt024961
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt02548
IRS990/PayrollTaxesGrp/TotalAmt02548
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ROBERT ROBAK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0COFFEE SHOP SALES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt065613
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt065613
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt055523
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt016
IRS990/PYOtherExpensesAmt084262
IRS990/PYOtherRevenueAmt03224
IRS990/PYProgramServiceRevenueAmt063744
IRS990/PYRevenuesLessExpensesAmt06967
IRS990/PYSalariesCompEmpBnftPaidAmt031278
IRS990/PYTotalExpensesAmt0115540
IRS990/PYTotalRevenueAmt0122507
IRS990/ReconcilationRevenueExpnssAmt0-14569
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt010020
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt055523
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt065543
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt013
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt05389
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt05402
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt065613
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt063744
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0129357
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt018534
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt018534
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.91530
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0200302
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt075646
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0124656
IRS990ScheduleA/Total509Grp/TotalAmt0200302
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt094180
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0124656
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0218836
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt033790
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt033790
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt055857
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt016174
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt072031
IRS990ScheduleD/TotalBookValueLandBuildingsAmt089647
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt04118
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DINNER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt023652
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt023652
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt023652
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt023652
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt019534
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt04118
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04118
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS EVALUATES NEW FINANCIAL ARRANGEMENTS TO DETERMINE IF THERE ARE ANY CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEWS COMPENSATION OF ANY OFFICIALS AND KEY EMPLOYEES. NO OFFICIALS ARE COMPENSATED. THE ORGANIZATION IS PRIMARILY STAFFED AND OPERATED BY VOLUNTEERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS AND ANNUAL FEDERAL AND STATE FILINGS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0SJ LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0275399159
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0MN
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0COFFEE SHO
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt04156 18TH AVE NW
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0ROCHESTER
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0MN
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd055901
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0SJ LLC (27-5399159) IS A DISREGARDED ENTITY INITIALLY SETUP AS THE NONPROFIT ORGANIZATION TO OPERATE ST. JAMES COFFEE. THIS DISREGARDED ENTITY WAS SETUP WITHOUT ANY INDIVIDUAL OWNERSHIP NOR OWNERSHIP BY A NONPROFIT ORGANIZATION. ONCE THIS MISTAKE WAS IDENTIFIED, ST. JAMES COFFEE (46-0977221) WAS ESTABLISHED AS A CORPORATION TO OPERATE ST. JAMES COFFEE. HOWEVER, EMPLOYEE PAYROLL WAS MAINTAINED UNDER SJ LLC UNTIL THE END OF 2015. AT WHICH TIME, ST. JAMES COFFEE ANTICIPATES ASSUMING CONTROL OF THE EMPLOYEE PAYROLL UNDER ITS FEDERAL TAX ID. SJ LLC WILL CEASE TO OPERATE FOR ANY REASON AFTER THAT POINT.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0117300
IRS990/TotalAssetsEOYAmt0104822
IRS990/TotalAssetsGrp/BOYAmt0117300
IRS990/TotalAssetsGrp/EOYAmt0104822
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt010020
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03048
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0106701
IRS990/TotalFunctionalExpensesGrp/TotalAmt0109749
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014034
IRS990/TotalLiabilitiesEOYAmt016125
IRS990/TotalLiabilitiesGrp/BOYAmt014034
IRS990/TotalLiabilitiesGrp/EOYAmt016125
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0103266
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt088697
IRS990/TotalProgramServiceExpensesAmt0106701
IRS990/TotalProgramServiceRevenueAmt065613
IRS990/TotalRevenueGrp/ExclusionAmt085147
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt013
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt095180
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0117300
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0104822
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false

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