Civic Intelligence

Pine River Area Dac Inc

990 • Fiscal year 2018 • EIN 51-0188257

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 21, 2019

PO Box 10Pine River, MN 56474

(218) 587-2688

Siviq Scores

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

Liabilities / Assets

39th percentile

0.01x

Higher debt load relative to assets than 39% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

37th percentile

0.01x

Higher debt load relative to revenue than 37% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

49th percentile

3.1%

Higher net margin than 49% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

45th percentile

0.2%

Faster asset growth than 45% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

56th percentile

6.9%

Faster revenue growth than 56% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$668,079

Up $1,071 (+0.2%) from 2017

Net Assets

Down

$661,415

Down $3,925 (-0.6%) from 2017

Liabilities

Up

$6,664

Up $4,996 (+300%) from 2017

Revenue

Up

$774,794

Up $49,852 (+6.9%) from 2017

Expenses

Up

$751,091

Up $6,251 (+0.8%) from 2017

Net Income

Up

$23,703

Up $43,601 (+219%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $685,719Liabilities 2010: $5,892Net Assets 2010: $679,8272010Assets 2011: $724,932Liabilities 2011: $4,320Net Assets 2011: $720,6122011Assets 2012: $762,857Liabilities 2012: $2,838Net Assets 2012: $760,0192012Assets 2013: $806,815Liabilities 2013: $5,740Net Assets 2013: $801,0752013Assets 2014: $756,151Liabilities 2014: $11,724Net Assets 2014: $744,4272014Assets 2015: $717,789Liabilities 2015: $13,890Net Assets 2015: $703,8992015Assets 2016: $687,377Liabilities 2016: $2,139Net Assets 2016: $685,2382016Assets 2017: $667,008Liabilities 2017: $1,668Net Assets 2017: $665,3402017Assets 2018: $668,079Liabilities 2018: $6,664Net Assets 2018: $661,4152018Assets 2019: $794,846Liabilities 2019: $3,308Net Assets 2019: $791,5382019Assets 2020: $784,232Liabilities 2020: $1,139Net Assets 2020: $783,0932020Assets 2021: $898,504Liabilities 2021: $29,674Net Assets 2021: $868,8302021Assets 2022: $1,088,001Liabilities 2022: $6,440Net Assets 2022: $1,081,5612022Assets 2023: $1,319,747Liabilities 2023: $10,787Net Assets 2023: $1,308,9602023Assets 2024: $1,480,179Liabilities 2024: $17,023Net Assets 2024: $1,463,1562024

Highlighted filing

2018

Assets$668,079
Liabilities$6,664
Net Assets$661,415

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $618,8652010Revenue 2011: $694,916Expenses 2011: $654,131Net Income 2011: $40,7852011Revenue 2012: $708,978Expenses 2012: $669,571Net Income 2012: $39,4072012Revenue 2013: $737,979Expenses 2013: $696,923Net Income 2013: $41,0562013Revenue 2014: $720,284Expenses 2014: $776,932Net Income 2014: -$56,6482014Revenue 2015: $712,633Expenses 2015: $753,161Net Income 2015: -$40,5282015Revenue 2016: $719,712Expenses 2016: $738,373Net Income 2016: -$18,6612016Revenue 2017: $724,942Expenses 2017: $744,840Net Income 2017: -$19,8982017Revenue 2018: $774,794Expenses 2018: $751,091Net Income 2018: $23,7032018Revenue 2019: $947,116Expenses 2019: $831,863Net Income 2019: $115,2532019Revenue 2020: $817,334Expenses 2020: $825,779Net Income 2020: -$8,4452020Revenue 2021: $1,002,208Expenses 2021: $916,471Net Income 2021: $85,7372021Revenue 2022: $1,213,758Expenses 2022: $1,001,027Net Income 2022: $212,7312022Revenue 2023: $1,309,340Expenses 2023: $1,081,941Net Income 2023: $227,3992023Revenue 2024: $1,331,385Expenses 2024: $1,177,189Net Income 2024: $154,1962024

Highlighted filing

2018

Revenue$774,794
Expenses$751,091
Net Income$23,703
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 21, 2019
Return Version
2018v3.1
Gross Receipts
$774,794
Mission and Program Overview

Mission

Provide a day care program for developmentally disabled adults who live in the community which consists of educational, recreational, and pre-vocational training.

Provide a day care program for developmentally disabled adults who live in the community which consists of educational, recreational, and pre- vocational training.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$344,290$271,661▼ $72,629
Land, Buildings, and Equipment, Net$182,209$258,974▲ $76,765
Savings and Temporary Cash Investments$93,938$78,260▼ $15,678
Accounts Receivable$33,856$45,102▲ $11,246
Prepaid Expenses and Deferred Charges$12,665$14,032▲ $1,367
Cash and Non-Interest-Bearing Accounts$50$50→ $0
Total Assets$667,008$668,079▲ $1,071
Liabilities
Accounts Payable and Accrued Expenses$1,668$6,664▲ $4,996
Total Liabilities$1,668$6,664▲ $4,996
Net Assets / Fund Balance
Unrestricted Net Assets$665,340$661,415▼ $3,925
Total Net Assets Fund Balance$665,340$661,415▼ $3,925
Total Liabilities and Net Assets / Fund Balance$667,008$668,079▲ $1,071

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$124,397$220,725$345,122
Leasehold Improvements$120,856$108,845$229,701
Buildings$12,721$114,539$127,260
Land$1,000-$1,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Linda BarchusChairperson
Karen BresnahanVice Chairpe
Douglas WeissMember
Michelle WahoskeMember
Tom HermelSecretary
Carol JohnsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$772,937
Investment Income
$1,857
Other Revenue
$0
Change in Net Assets
$23,703

Audited Revenue Reconciliation

Revenue per Audited Statements
$771,739
Revenue Not Reported on Financial Statements
$3,055
Revenue Not Reported on Form 990
$-24,573
Total Revenue per Audited Statements
$747,166
Total Revenue per Form 990
$774,794
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$592,296
Other Expenses$158,795
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$415,902$108,522-$524,424
Insurance$30,842$10,281-$41,123
Payroll Taxes$31,732$8,315-$40,047
Other Employee Benefits$20,869$6,956-$27,825
Depreciation Depletion$17,759$5,920-$23,679
All Other Expenses$18,033$4,639-$22,672
Fees for Services Accounting-$6,175-$6,175
Other Expenses$4,388$1,463-$5,851
Travel$3,671$1,224-$4,895
Office Expenses$2,432$811-$3,243
Total Functional Expenses$583,996$167,095$0$751,091

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$751,091
Total Expenses per Audited Statements$751,091
Total Expenses per Form 990$751,091
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
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, Page 6, Part VI, Line 11B

990 reviewed by board prior to signing.

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

Prior to board or committee action on a contract or transaction an officer or committee member who has a conflict of interest must disclose all fact s material to the conflict of interest to the board chair.

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

Using data as to comparable compensation for a similarly qualified person in functionally comparable positions at similarly situated organizations t he board reviews and approves compensation for the executive director.

Form 990, Page 6, Part VI, Line 19

These documents are not available to the public.

Filing and Contact Details

Filer

Filer Name
Pine River Area Dac Inc
EIN
51-0188257
Phone
2185872688
Address
PO BOX 10, PINE RIVER, MN 56474

Signing Officer

Name
Linda Barchus
Title
Chairperson
Phone
2185872688
Signed
2019-10-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Barchus
Formed
1976
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
6
Employees
64
Volunteers
6

Preparer

Firm
Justin Clasen & Company Ltd
Address
PO BOX 90, PEQUOT LAKES, MN 56472-0090
Preparer
Susan M Schiessl
Phone
2185685242
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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/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt05198
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt06432
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt026743
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0337727
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99180
IRS990ScheduleA/PublicSupportPY170Pct00.96160
IRS990ScheduleA/PublicSupportTotal170Amt03228641
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0696321
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0631930
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0630525
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0641230
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0628635
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03228641
IRS990ScheduleA/TotalSupportAmt03255384
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt012721
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0114539
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0127260
IRS990ScheduleD/EquipmentGrp/BookValueAmt0124397
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0220725
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0345122
IRS990ScheduleD/ExpensesSubtotalAmt0751091
IRS990ScheduleD/InvestmentExpensesNotIncldAmt03055
IRS990ScheduleD/LandGrp/BookValueAmt01000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0120856
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0108845
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0229701
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-24573
IRS990ScheduleD/RevenueNotReportedAmt0-24573
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt03055
IRS990ScheduleD/RevenueSubtotalAmt0771739
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0258974
IRS990ScheduleD/TotalExpensesPerForm990Amt0751091
IRS990ScheduleD/TotalRevenuePerForm990Amt0774794
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0747166
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0751091
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 REVIEWED BY BOARD PRIOR TO SIGNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRIOR TO BOARD OR COMMITTEE ACTION ON A CONTRACT OR TRANSACTION AN OFFICER OR COMMITTEE MEMBER WHO HAS A CONFLICT OF INTEREST MUST DISCLOSE ALL FACT S MATERIAL TO THE CONFLICT OF INTEREST TO THE BOARD CHAIR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2USING DATA AS TO COMPARABLE COMPENSATION FOR A SIMILARLY QUALIFIED PERSON IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS T HE BOARD REVIEWS AND APPROVES COMPENSATION FOR THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC.
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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0667008
IRS990/TotalAssetsEOYAmt0668079
IRS990/TotalAssetsGrp/BOYAmt0667008
IRS990/TotalAssetsGrp/EOYAmt0668079
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt064
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0167095
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0583996
IRS990/TotalFunctionalExpensesGrp/TotalAmt0751091
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01668
IRS990/TotalLiabilitiesEOYAmt06664
IRS990/TotalLiabilitiesGrp/BOYAmt01668
IRS990/TotalLiabilitiesGrp/EOYAmt06664
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0665340
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0661415
IRS990/TotalProgramServiceExpensesAmt0583996
IRS990/TotalProgramServiceRevenueAmt0772937
IRS990/TotalRevenueGrp/ExclusionAmt0257
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0774537
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0774794
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0667008
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0668079
IRS990/TravelGrp/ManagementAndGeneralAmt01224
IRS990/TravelGrp/ProgramServicesAmt03671
IRS990/TravelGrp/TotalAmt04895
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0665340
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0661415
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06847 INDIAN TRAIL LANE
IRS990/USAddress/CityNm0PINE RIVER
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056474
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LINDA BARCHUS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum02185872688
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-10-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PINE RIVER AREA DAC INC
ReturnHeader/Filer/BusinessNameControlTxt0PINE
ReturnHeader/Filer/EIN0510188257
ReturnHeader/Filer/PhoneNum02185872688
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 10
ReturnHeader/Filer/USAddress/CityNm0PINE RIVER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056474
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B0A5C6EB2453BF317F25B3AAE6E2B0959A9BF7F9
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0492AE60BF25E7D0360B68128A3C663EF2028DEA1
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt047.49.69.85
ReturnHeader/FilingSecurityInformation/IPDt02019-11-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm014:34:57
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0474889790
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JUSTIN CLASEN & COMPANY LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 90
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PEQUOT LAKES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0564720090
ReturnHeader/PreparerPersonGrp/PhoneNum02185685242
ReturnHeader/PreparerPersonGrp/PreparationDt02019-10-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SUSAN M SCHIESSL
ReturnHeader/ReturnTs02019-11-11T14:34:57-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.02$1.46$1.33$1.18$0.15
2023Summary only. Only limited summary data is available for this year.$1.32$0.01$1.31$1.31$1.08$0.23
2022Summary only. Only limited summary data is available for this year.$1.09$0.01$1.08$1.21$1.00$0.21
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.03$0.87$1.00$0.92$0.09
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.00$0.78$0.82$0.83$0.01
2019Summary only. Only limited summary data is available for this year.$0.79$0.00$0.79$0.95$0.83$0.12
2018Detailed filing. Detailed filing data is available for this year.$0.67$0.01$0.66$0.77$0.75$0.02
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.00$0.67$0.72$0.74$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.00$0.69$0.72$0.74$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.72$0.01$0.70$0.71$0.75$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.76$0.01$0.74$0.72$0.78$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.81$0.01$0.80$0.74$0.70$0.04
2012Summary only. Only limited summary data is available for this year.$0.76$0.00$0.76$0.71$0.67$0.04
2011Summary only. Only limited summary data is available for this year.$0.72$0.00$0.72$0.69$0.65$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.01$0.68$0.62