Civic Intelligence

Ground Works

990 • Fiscal year 2021 • EIN 47-5498537

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 14, 2022

102 N Krohn Pl Suite 116Sioux Falls, SD 57103

(605) 275-9159

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.79x

Higher debt load relative to assets than 93% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

80th percentile

0.11x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

58th percentile

14%

Higher net margin than 58% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

92nd percentile

$49,692

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 21.9% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

22nd percentile

-14%

Faster asset growth than 22% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

68th percentile

32%

Faster revenue growth than 68% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$30,301

Down $5,026 (-14%) from 2020

Net Assets

Up

$6,223

Up $32,581 (+124%) from 2020

Liabilities

Down

$24,078

Down $37,607 (-61%) from 2020

Revenue

Up

$226,518

Up $54,347 (+32%) from 2020

Expenses

Up

$193,937

Up $8,004 (+4.3%) from 2020

Net Income

Up

$32,581

Up $46,343 (+337%) from 2020

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0-$100KAssets 2016: $15,830Liabilities 2016: $2,294Net Assets 2016: $13,5362016Assets 2018: $46,832Liabilities 2018: $60,9482018Assets 2019: $45,143Liabilities 2019: $57,739Net Assets 2019: -$12,5962019Assets 2020: $35,327Liabilities 2020: $61,685Net Assets 2020: -$26,3582020Assets 2021: $30,301Liabilities 2021: $24,078Net Assets 2021: $6,2232021Assets 2022: $205,387Liabilities 2022: $3,147Net Assets 2022: $202,2402022Assets 2023: $292,247Liabilities 2023: $6,907Net Assets 2023: $285,3402023Assets 2024: $335,411Liabilities 2024: $1,710Net Assets 2024: $333,7012024

Highlighted filing

2021

Assets$30,301
Liabilities$24,078
Net Assets$6,223

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2016: $71,867Expenses 2016: $72,962Net Income 2016: -$1,0952016Revenue 2018: $166,591Expenses 2018: $157,935Net Income 2018: $8,6562018Revenue 2019: $214,907Expenses 2019: $190,595Net Income 2019: $24,3122019Revenue 2020: $172,171Expenses 2020: $185,933Net Income 2020: -$13,7622020Revenue 2021: $226,518Expenses 2021: $193,937Net Income 2021: $32,5812021Revenue 2022: $454,755Expenses 2022: $258,738Net Income 2022: $196,0172022Revenue 2023: $337,091Expenses 2023: $253,991Net Income 2023: $83,1002023Revenue 2024: $280,460Expenses 2024: $232,099Net Income 2024: $48,3612024

Highlighted filing

2021

Revenue$226,518
Expenses$193,937
Net Income$32,581
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 14, 2022
Return Version
2021v4.1
Gross Receipts
$226,518
Mission and Program Overview

Mission

Develop healthy neighborhoods and communities through school teaching gardens

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$20,000$11,268▼ $8,732
Cash and Non-Interest-Bearing Accounts$3,493$9,131▲ $5,638
Land, Buildings, and Equipment, Net$8,320$6,240▼ $2,080
Rtn Earn Endowment Incm Other Fnds$-26,358$6,223▲ $32,581
Prepaid Expenses and Deferred Charges$3,258$3,662▲ $404
Accounts Receivable$256$0▼ $256
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$35,327$30,301▼ $5,026
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$13,573$16,000▲ $2,427
Accounts Payable and Accrued Expenses$48,112$8,078▼ $40,034
Total Liabilities$61,685$24,078▼ $37,607
Net Assets / Fund Balance
Total Net Assets Fund Balance$-26,358$6,223▲ $32,581
Total Liabilities and Net Assets / Fund Balance$35,327$30,301▼ $5,026

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,240$4,160$10,400
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tim OlsenExecutive DirectorFT$49,692$49,692

Board Members and Trustees

NameTitle
Walt BonesPresident
Eric PauliVice President
Bjorn NelsonDirector
Jeff JohnsonDirector
Kelsey RoundsDirector
Kris DenevanDirector
Lori MorrisDirector
Marrissa JanssenDirector
Siri BullerDirector
Joel CorlewTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$226,518
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$147,095
Change in Net Assets
$32,581
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$128,153
Other Expenses$65,784
Total Fundraising Expense$39,746
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$33,159$12,325$24,650$70,134
Current Officers, Directors, Trustees, and Key Employees$12,048$24,096$12,048$48,192
Occupancy$8,505$8,888-$17,393
Payroll Taxes$3,754$3,025$3,048$9,827
Fees for Services Legal-$5,000-$5,000
Conferences and Meetings$3,448$911-$4,359
Office Expenses$3,662--$3,662
Information Technology$1,646$1,857-$3,503
Insurance$1,807$1,629-$3,436
Travel$2,432--$2,432
Other Expenses$1,591--$1,591
Advertising$665$285-$950
Fees for Services Accounting$403$403-$806
Interest$89--$89
Total Functional Expenses$95,772$58,419$39,746$193,937
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
Yes
Other officer compensation reviewed
No
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, Line 8: Explanation of No Contemporaneously Documentation of Meetings

No committees have this power

Form 990, Part VI, Line 11B: Form 990 Review Process

The treasurer will review the 990 before it is filed with the irs.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board reviews and approves executive director's compensation

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Ground Works
EIN
47-5498537
Phone
6052759159
Address
102 N Krohn Pl Suite 116, Sioux Falls, SD 57103

Signing Officer

Name
Tim Olson
Title
Executive Director
Signed
2022-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
2016
Legal Domicile
Sd
Voting Board Members
11
Independent Board Members
11
Employees
6
Volunteers
20

Preparer

Firm
Limestone Inc
Address
5015 S CROSSING PL STE 110, SIOUX FALLS, SD 57108
Preparer
Steven Mix
Phone
6056104958
Supplemental Narrative

Additional Explanations

FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

Dakota agriculture in the classroom

FORM 990, PART III, LINE 4A, PROGRAM ACCOMPLISHMENTS:

Agriculture in south dakota's history and current economy.

YES: CAMPS:

Inspired youth to develop a new way of thinking about healthy eating and the world we live in through exposure to how growing plants and agricultural awareness impacts the consumption of healthy foods.

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IRS990/OtherExpensesGrp/Desc0PROGRAM EXPENSE
IRS990/OtherExpensesGrp/Desc1STRATEGIC PLANNING
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS COSTS
IRS990/OtherExpensesGrp/ProgramServicesAmt020433
IRS990/OtherExpensesGrp/ProgramServicesAmt12130
IRS990/OtherExpensesGrp/ProgramServicesAmt21591
IRS990/OtherExpensesGrp/TotalAmt020433
IRS990/OtherExpensesGrp/TotalAmt12130
IRS990/OtherExpensesGrp/TotalAmt21591
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt024650
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt012325
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt033159
IRS990/OtherSalariesAndWagesGrp/TotalAmt070134
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt03048
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03025
IRS990/PayrollTaxesGrp/ProgramServicesAmt03754
IRS990/PayrollTaxesGrp/TotalAmt09827
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt020000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt011268
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03258
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03662
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0172171
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt045552
IRS990/PYRevenuesLessExpensesAmt0-13762
IRS990/PYSalariesCompEmpBnftPaidAmt0140381
IRS990/PYTotalExpensesAmt0185933
IRS990/PYTotalRevenueAmt0172171
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt032581
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-26358
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt06223
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0PART II, SHORT YEAR EXPLANATION: THE ORGANIZATION CHANGED ITS YEAR END EFFECTIVE DECEMBER 31, 2018. THE 2017 COLUMN REPRESENT TWELVE MONTH PERIODS ENDED JUNE 30. THE 2018 COLUMN REPRESENTS THE SIX MONTH PERIOD OF JULY 1, 2018 THROUGH DECEMBER 31, 2018. THE 2019 COLUMN REPRESENTS THE TWELVE MONTHS ENDED DECEMBER 31, 2019. THE 2020 COLUMN REPRESENTS THE TWELVE MONTHS ENDED DECEMBER 31, 2020. THE 2021 COLUMN REPRESENTS THE TWELVE MONTHS ENDED DECEMBER 31, 2021. AS SUCH, THE PUBLIC SUPPORT TEST ENCOMPASSES A 5.5 YEAR PERIOD.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Support Schedule: Additional Supplemental Information
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0226518
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0172171
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0214344
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt060717
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0174574
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0848324
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt011
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt014
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.66310
IRS990ScheduleA/PublicSupportPY170Pct00.68230
IRS990ScheduleA/PublicSupportTotal170Amt0562523
IRS990ScheduleA/SubstantialContributorsTotAmt0285801
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0226518
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0172171
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0214344
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt060717
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0174574
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0848324
IRS990ScheduleA/TotalSupportAmt0848338
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt06240
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04160
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010400
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06240
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO COMMITTEES HAVE THIS POWER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TREASURER WILL REVIEW THE 990 BEFORE IT IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS AND APPROVES EXECUTIVE DIRECTOR'S COMPENSATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DAKOTA AGRICULTURE IN THE CLASSROOM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AGRICULTURE IN SOUTH DAKOTA'S HISTORY AND CURRENT ECONOMY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6INSPIRED YOUTH TO DEVELOP A NEW WAY OF THINKING ABOUT HEALTHY EATING AND THE WORLD WE LIVE IN THROUGH EXPOSURE TO HOW GROWING PLANTS AND AGRICULTURAL AWARENESS IMPACTS THE CONSUMPTION OF HEALTHY FOODS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART III, LINE 4A, PROGRAM ACCOMPLISHMENTS:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6YES: CAMPS:
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt035327
IRS990/TotalAssetsEOYAmt030301
IRS990/TotalAssetsGrp/BOYAmt035327
IRS990/TotalAssetsGrp/EOYAmt030301
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0226518
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt039746
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt058419
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt095772
IRS990/TotalFunctionalExpensesGrp/TotalAmt0193937
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt061685
IRS990/TotalLiabilitiesEOYAmt024078
IRS990/TotalLiabilitiesGrp/BOYAmt061685
IRS990/TotalLiabilitiesGrp/EOYAmt024078
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-26358
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06223

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