Civic Intelligence

Pine River Area Dac Inc

990 • Fiscal year 2019 • EIN 51-0188257

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 09, 2020

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

35th percentile

0.00x

Higher debt load relative to assets than 35% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

33rd percentile

0.00x

Higher debt load relative to revenue than 33% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

67th percentile

12%

Higher net margin than 67% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

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.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

76th percentile

19%

Faster asset growth than 76% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

74th percentile

22%

Faster revenue growth than 74% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Flat

$794,846

Flat from 2019

Net Assets

Flat

$791,538

Flat from 2019

Liabilities

Flat

$3,308

Flat from 2019

Revenue

Flat

$947,116

Flat from 2019

Expenses

Flat

$831,863

Flat from 2019

Net Income

Flat

$115,253

Flat from 2019

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 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

2019

Assets$794,846
Liabilities$3,308
Net Assets$791,538

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 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

2019

Revenue$947,116
Expenses$831,863
Net Income$115,253
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 9, 2020
Return Version
2019v5.0
Gross Receipts
$947,523
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
Savings and Temporary Cash Investments$78,260$443,915▲ $365,655
Investments in Publicly Traded Securities$271,661--
Land, Buildings, and Equipment, Net$258,974$219,943▼ $39,031
Accounts Receivable$45,102$114,297▲ $69,195
Prepaid Expenses and Deferred Charges$14,032$15,355▲ $1,323
Cash and Non-Interest-Bearing Accounts$50$50→ $0
Total Assets$668,079$794,846▲ $126,767
Other Assets Total-$1,286-
Liabilities
Accounts Payable and Accrued Expenses$6,664$3,308▼ $3,356
Total Liabilities$6,664$3,308▼ $3,356
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$661,415$791,538▲ $130,123
Total Net Assets Fund Balance$661,415$791,538▲ $130,123
Total Liabilities and Net Assets / Fund Balance$668,079$794,846▲ $126,767

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$94,818$249,694$344,512
Leasehold Improvements$115,444$114,257$229,701
Buildings$8,681$118,579$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
$943,995
Investment Income
$3,121
Other Revenue
$0
Change in Net Assets
$115,253

Audited Revenue Reconciliation

Revenue per Audited Statements
$940,133
Revenue Not Reported on Financial Statements
$6,983
Revenue Not Reported on Form 990
$21,853
Total Revenue per Audited Statements
$961,986
Total Revenue per Form 990
$947,116
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$648,444
Other Expenses$183,419
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$451,528$121,279-$572,807
Insurance$14,284$31,958-$46,242
Payroll Taxes$34,703$9,290-$43,993
Depreciation Depletion$28,967$9,657-$38,624
Other Employee Benefits$23,733$7,911-$31,644
All Other Expenses$14,385$10,398-$24,783
Office Expenses$744$6,698-$7,442
Fees for Services Accounting-$6,698-$6,698
Other Expenses$4,472$1,491-$5,963
Travel-$4,946-$4,946
Total Functional Expenses$610,987$220,876$0$831,863

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$831,863
Total Expenses per Audited Statements$831,863
Total Expenses per Form 990$831,863
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 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, 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 facts 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 the 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
2020-11-09
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
67
Volunteers
6

Preparer

Firm
Justin Clasen & Company Ltd
Address
PO BOX 90, PEQUOT LAKES, MN 56472-0090
Preparer
Christopher M Clasen
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/CurrentTaxYearAmt03528
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0260
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04310
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt010543
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05198
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt023839
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0335606
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99320
IRS990ScheduleA/PublicSupportPY170Pct00.99180
IRS990ScheduleA/PublicSupportTotal170Amt03480167
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0880161
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0696321
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0631930
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0630525
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0641230
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03480167
IRS990ScheduleA/TotalSupportAmt03504006
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt08681
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0118579
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0127260
IRS990ScheduleD/EquipmentGrp/BookValueAmt094818
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0249694
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0344512
IRS990ScheduleD/ExpensesSubtotalAmt0831863
IRS990ScheduleD/InvestmentExpensesNotIncldAmt06983
IRS990ScheduleD/LandGrp/BookValueAmt01000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0115444
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0114257
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0229701
IRS990ScheduleD/NetUnrealizedGainsInvstAmt021853
IRS990ScheduleD/RevenueNotReportedAmt021853
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt06983
IRS990ScheduleD/RevenueSubtotalAmt0940133
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0219943
IRS990ScheduleD/TotalExpensesPerForm990Amt0831863
IRS990ScheduleD/TotalRevenuePerForm990Amt0947116
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0961986
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0831863
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 FACTS 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 THE 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/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0668079
IRS990/TotalAssetsEOYAmt0794846
IRS990/TotalAssetsGrp/BOYAmt0668079
IRS990/TotalAssetsGrp/EOYAmt0794846
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt067
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0220876
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0610987
IRS990/TotalFunctionalExpensesGrp/TotalAmt0831863
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06664
IRS990/TotalLiabilitiesEOYAmt03308
IRS990/TotalLiabilitiesGrp/BOYAmt06664
IRS990/TotalLiabilitiesGrp/EOYAmt03308
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0661415
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0791538
IRS990/TotalProgramServiceExpensesAmt0610987
IRS990/TotalProgramServiceRevenueAmt0943995
IRS990/TotalRevenueGrp/ExclusionAmt03528
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0943588
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0947116
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0668079
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0794846
IRS990/TravelGrp/ManagementAndGeneralAmt04946
IRS990/TravelGrp/TotalAmt04946
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 10
IRS990/USAddress/CityNm0PINE RIVER
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056474
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LINDA BARCHUS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum02185872688
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-09
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/AtSubmissionCreationDeviceId01981E97E0B38D187BFFA1F9119841C8E05E669A8
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A344944F83082BD489390B15A4ADDD714877E81B
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt047.49.69.82
ReturnHeader/FilingSecurityInformation/IPDt02020-11-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm010:33:07
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/PreparationDt02020-11-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER M CLASEN
ReturnHeader/ReturnTs02020-11-13T10:33:07-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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
2019Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.79$0.95$0.83$0.12
2019Summary only. Only limited summary data is available for this year.$0.79$0.00$0.79$0.95$0.83$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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