Civic Intelligence

All Square

990 • Fiscal year 2020 • EIN 81-3572476

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 12, 2021

4047 Minnehaha AveMinneapolis, MN 55406

(612) 787-7164

Siviq Scores

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

Liabilities / Assets

67th percentile

0.26x

Higher debt load relative to assets than 67% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

52nd percentile

0.15x

Higher debt load relative to revenue than 52% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

83rd percentile

33%

Higher net margin than 83% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

50th percentile

$60,778

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

95th percentile

142%

Faster asset growth than 95% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

88th percentile

59%

Faster revenue growth than 88% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$771,750

Up $452,771 (+142%) from 2019

Net Assets

Up

$572,565

Up $434,869 (+316%) from 2019

Liabilities

Up

$199,185

Up $17,902 (+9.9%) from 2019

Revenue

Up

$1,315,721

Up $487,829 (+59%) from 2019

Expenses

Up

$882,893

Up $101,003 (+13%) from 2019

Net Income

Up

$432,828

Up $386,826 (+841%) from 2019

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2018: $223,402Liabilities 2018: $151,892Net Assets 2018: $71,5102018Assets 2019: $318,979Liabilities 2019: $181,283Net Assets 2019: $137,6962019Assets 2020: $771,750Liabilities 2020: $199,185Net Assets 2020: $572,5652020Assets 2021: $1,532,925Liabilities 2021: $304,202Net Assets 2021: $1,228,7232021Assets 2022: $1,837,915Liabilities 2022: $853,116Net Assets 2022: $984,7992022Assets 2023: $2,191,911Liabilities 2023: $402,949Net Assets 2023: $1,788,9622023Assets 2024: $3,916,286Liabilities 2024: $1,368,154Net Assets 2024: $2,548,1322024

Highlighted filing

2020

Assets$771,750
Liabilities$199,185
Net Assets$572,565

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2018: $377,973Expenses 2018: $322,182Net Income 2018: $55,7912018Revenue 2019: $827,892Expenses 2019: $781,890Net Income 2019: $46,0022019Revenue 2020: $1,315,721Expenses 2020: $882,893Net Income 2020: $432,8282020Revenue 2021: $1,991,994Expenses 2021: $1,268,909Net Income 2021: $723,0852021Revenue 2022: $3,099,492Expenses 2022: $3,343,416Net Income 2022: -$243,9242022Revenue 2023: $1,980,581Expenses 2023: $1,495,418Net Income 2023: $485,1632023Revenue 2024: $4,217,034Expenses 2024: $3,457,864Net Income 2024: $759,1702024

Highlighted filing

2020

Revenue$1,315,721
Expenses$882,893
Net Income$432,828
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 12, 2021
Return Version
2020v4.0
Gross Receipts
$1,236,308
Mission and Program Overview

Mission

All square is a nonprofit social enterprise that is centered on a craft grilled cheese restaurant and professional development institute. We cultivate leadership by investing in the minds and lives of justice- impacted individuals. Our mission is to end recidivism while ensuring that those impacted by the criminal justice system have the support and opportunities they need not simply to subsist but, more importantly, to become community leaders, business owners, legal practitioners, and entrepreneurs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable-$250,000-
Land, Buildings, and Equipment, Net$168,484$217,533▲ $49,049
Cash and Non-Interest-Bearing Accounts$1,034$202,374▲ $201,340
Accounts Receivable$147,069--
Savings and Temporary Cash Investments-$11,195-
Prepaid Expenses and Deferred Charges$2,392$4,507▲ $2,115
Total Assets$318,979$730,609▲ $411,630
Other Assets Total-$45,000-
Liabilities
Mortgage Notes Payable Secured by Investment Property$101,639$143,921▲ $42,282
Accounts Payable and Accrued Expenses$31,833$43,536▲ $11,703
Other Liabilities$47,811$37,514▼ $10,297
Total Liabilities$181,283$224,971▲ $43,688
Net Assets / Fund Balance
Net Assets With Donor Restrictions$147,069$310,000▲ $162,931
Net Assets Without Donor Restrictions$-9,373$195,638▲ $205,011
Total Net Assets Fund Balance$137,696$505,638▲ $367,942
Total Liabilities and Net Assets / Fund Balance$318,979$730,609▲ $411,630

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$109,202$33,235$142,437
Equipment$108,331$11,845$120,176
Other Assets Org$45,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Emily Hunt TurnerCEOFT$60,778$60,778

Board Members and Trustees

NameTitle
Jessi WagnerCo-chair
Mai-anh KapankeCo-chair
Bruce ReillyDirector
Eva NserekoDirector
Guy BowlingDirector
Joe ClarkDirector
Lance WitzigSecretary
Darcy FlinnTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,045,357
Program Service Revenue
$167,172
Investment Income
$5
Other Revenue
$9,120
All Other Contributions
$900,868
Change in Net Assets
$367,942

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,236,308
Revenue Not Reported on Financial Statements
$-14,654
Revenue Not Reported on Form 990
$39,712
Other Revenue Adjustments
$-14,654
Total Revenue per Audited Statements
$1,276,020
Total Revenue per Form 990
$1,221,654
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$558,749
Other Expenses$294,963
Total Fundraising Expense$34,087
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$379,024$44,591$22,295$445,910
Current Officers, Directors, Trustees, and Key Employees$51,661$6,078$3,039$60,778
Occupancy$40,018$4,708$2,354$47,080
Payroll Taxes$34,908$4,107$2,053$41,068
All Other Expenses$30,640$7,425$613$38,678
Depreciation Depletion$16,503$1,942$971$19,416
Fees for Services Other-$17,960-$17,960
Advertising$10,732$1,263$631$12,626
Other Expenses$10,551$1,241$621$12,413
Insurance$9,884$1,163$581$11,628
Other Employee Benefits$9,344$1,099$550$10,993
Information Technology$10,152$485$243$10,880
Fees for Services Accounting-$9,421-$9,421
Interest-$8,253-$8,253
Office Expenses$2,316$273$136$2,725
Fees for Services Legal-$264-$264
Total Functional Expenses$709,352$110,273$34,087$853,712

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$908,078
Expenses per Audited Statements$853,712
Total Expenses per Form 990$853,712
Expenses Not Reported on Form 990$54,366
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$15,426
Fundraising Direct Expenses$12,143
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Kickstarter$64,450$15,426$12,143$3,283
Total Events$64,450$15,426$12,143$3,283
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll/related Liabilities$22,414
Deferred Gift Card Revenue$15,067
Sales Tax Payable$33
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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

The ceo and treasurer performed a detailed review of the return. A draft copy of the 990 was presented to the board of directors for review and approval prior to filing.

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

All directors and staff review the conflict of interest policy annually and are asked to declare any previously undisclosed conflicts of interest as they arise. While the board may opt to approve transactions that are conflicted, the conflicted individual must abstain from discussions and votes/decisions related to the conflict of interest.

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

During the annual budgeting process, the board reviews executive compensation data from the minnesota nonprofit salary & benefits survey, which lists compensation levels according to the annual budget of an organization. The board determines the salary for the ceo and documents the decision process in meeting minutes.

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

The board reviews proposed salaries for all directors and managers to ensure they are aligned with the mcn salary & benefits survey.

Form 990, Page 6, Part VI, Line 19

Documents are available for inspection at 4047 minnehaha ave, minneapolis, mn 55406.

Filing and Contact Details

Filer

Filer Name
All Square
EIN
81-3572476
Phone
6127877164
Address
4047 MINNEHAHA AVE, MINNEAPOLIS, MN 55406

Signing Officer

Name
Emily Hunt Turner
Title
CEO
Phone
6127877164
Signed
2021-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Emily Hunt Turner
Formed
2016
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
8
Employees
21
Volunteers
5

Preparer

Firm
Lewis Kisch & Associates Ltd
Address
1125 SOUTH FRONTAGE ROAD SUITE 1, HASTINGS, MN 55033-2489
Preparer
Diana L Weddigen
Phone
6514373356
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

Adjustments from the financial statement audit resulted in various changes from the amounts reported on the originally filed 990. A summary of the changes is as follows: original 990 amended 990 change contributions and grants 1,141,703 1,045,357 (96,346) program service revenue 171,301 167,172 (4,129) other revenue 2,712 9,120 6,408 grants and similar amounts paid 1,300 0 (1,300) salaries, other compensation, employee benefits 550,788 558,749 7,961 total fundraising expenses 36,616 34,087 (2,529) other expenses 330,805 294,963 (35,842) total assets 771,750 730,609 (41,141) total liabilities 199,185 224,971 25,786 net assets 572,565 505,638 (66,927)

FORM 990 - ORGANIZATION'S MISSION

All square is a nonprofit social enterprise that is centered on a craft grilled cheese restaurant and professional development institute. We cultivate leadership by investing in the minds and lives of justice- impacted individuals. Our mission is to end recidivism while ensuring that those impacted by the criminal justice system have the support and opportunities they need not simply to subsist but, more importantly, to become community leaders, business owners, legal practitioners, and entrepreneurs.

Form 990, Part XI, Line 9

Direct expenses 14,654 direct expenses -14,654

Financial Statement Notes

Schedule D, Page 3, Part X

Management has evaluated for uncertain tax positions and has determined there are no uncertain tax positions as of december 31, 2020. Tax returns for the past three years are open for examination by tax jurisdictions.

Schedule D, Page 4, Part XI, Line 4B

DIRECT EXPENSES -14,654

Schedule D, Page 4, Part XII, Line 2D

DIRECT EXPENSES 14,654

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IRS990/MissionDesc0ALL SQUARE IS A NONPROFIT SOCIAL ENTERPRISE THAT IS CENTERED ON A CRAFT GRILLED CHEESE RESTAURANT AND PROFESSIONAL DEVELOPMENT INSTITUTE. WE CULTIVATE LEADERSHIP BY INVESTING IN THE MINDS AND LIVES OF JUSTICE- IMPACTED INDIVIDUALS. OUR MISSION IS TO END RECIDIVISM WHILE ENSURING THAT THOSE IMPACTED BY THE CRIMINAL JUSTICE SYSTEM HAVE THE SUPPORT AND OPPORTUNITIES THEY NEED NOT SIMPLY TO SUBSIST BUT, MORE IMPORTANTLY, TO BECOME COMMUNITY LEADERS, BUSINESS OWNERS, LEGAL PRACTITIONERS, AND ENTREPRENEURS.
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IRS990/OtherExpensesGrp/Desc2RESTAURANT SERVICES/SUPPL
IRS990/OtherExpensesGrp/Desc3FACILITIES & MAINTENANCE
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IRS990/OtherExpensesGrp/ProgramServicesAmt117056
IRS990/OtherExpensesGrp/ProgramServicesAmt212863
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04107
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04507
IRS990/PrincipalOfficerNm0EMILY HUNT TURNER
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0167172
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IRS990/ProgSrvcAccomActy2Grp/Desc0PERSONAL AND PROFESSIONAL DEVELOPMENT PROGRAMMING. FELLOWS PARTICIPATE IN WEEKLY PERSONAL AND PROFESSIONAL DEVELOPMENT COURSEWORK WITH AN EMPHASIS ON INCREASING SELF CONFIDENCE AND AGENCY, COMMUNITY LEADERSHIP, ENTREPRENEURSHIP, AND THE LEGAL SYSTEM. FELLOWS DEVELOP A ROADMAP THAT IDENTIFIES SHORT- AND LONG-TERM GOALS AND WORK TO CLOSE SKILL GAPS, REMOVE ADMINISTRATIVE AND LEGAL BARRIERS, AND ACCESS SUPPORTS TO ACHIEVE THEIR UNIQUE GOALS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt037572
IRS990/ProgSrvcAccomActy3Grp/Desc0WELLNESS PROGRAM. ALL SQUARE PROVIDES WEEKLY TRAUMA-INFORMED THERAPY FOR FELLOWS ON A VOLUNTARY BASIS, AS WELL AS TRAINING IN MINDFULNESS PRACTICES AND WEEKLY RESTORATIVE CIRCLES.
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleA/First5Years170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt059259
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01864895
IRS990ScheduleA/TotalSupportAmt01870529
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt045000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURED LOAN DEPOSIT
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt022414
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt115067
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt233
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL/RELATED LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED GIFT CARD REVENUE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SALES TAX PAYABLE
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IRS990ScheduleD/RevenueNotReportedAmt039712
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-14654
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS EVALUATED FOR UNCERTAIN TAX POSITIONS AND HAS DETERMINED THERE ARE NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2020. TAX RETURNS FOR THE PAST THREE YEARS ARE OPEN FOR EXAMINATION BY TAX JURISDICTIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT EXPENSES -14,654
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT EXPENSES 14,654
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0217533
IRS990ScheduleD/TotalBookValueOtherAssetsAmt045000
IRS990ScheduleD/TotalExpensesPerForm990Amt0853712
IRS990ScheduleD/TotalLiabilityAmt037514
IRS990ScheduleD/TotalRevenuePerForm990Amt01221654
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01276020
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ADJUSTMENTS FROM THE FINANCIAL STATEMENT AUDIT RESULTED IN VARIOUS CHANGES FROM THE AMOUNTS REPORTED ON THE ORIGINALLY FILED 990. A SUMMARY OF THE CHANGES IS AS FOLLOWS: ORIGINAL 990 AMENDED 990 CHANGE CONTRIBUTIONS AND GRANTS 1,141,703 1,045,357 (96,346) PROGRAM SERVICE REVENUE 171,301 167,172 (4,129) OTHER REVENUE 2,712 9,120 6,408 GRANTS AND SIMILAR AMOUNTS PAID 1,300 0 (1,300) SALARIES, OTHER COMPENSATION, EMPLOYEE BENEFITS 550,788 558,749 7,961 TOTAL FUNDRAISING EXPENSES 36,616 34,087 (2,529) OTHER EXPENSES 330,805 294,963 (35,842) TOTAL ASSETS 771,750 730,609 (41,141) TOTAL LIABILITIES 199,185 224,971 25,786 NET ASSETS 572,565 505,638 (66,927)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL SQUARE IS A NONPROFIT SOCIAL ENTERPRISE THAT IS CENTERED ON A CRAFT GRILLED CHEESE RESTAURANT AND PROFESSIONAL DEVELOPMENT INSTITUTE. WE CULTIVATE LEADERSHIP BY INVESTING IN THE MINDS AND LIVES OF JUSTICE- IMPACTED INDIVIDUALS. OUR MISSION IS TO END RECIDIVISM WHILE ENSURING THAT THOSE IMPACTED BY THE CRIMINAL JUSTICE SYSTEM HAVE THE SUPPORT AND OPPORTUNITIES THEY NEED NOT SIMPLY TO SUBSIST BUT, MORE IMPORTANTLY, TO BECOME COMMUNITY LEADERS, BUSINESS OWNERS, LEGAL PRACTITIONERS, AND ENTREPRENEURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CEO AND TREASURER PERFORMED A DETAILED REVIEW OF THE RETURN. A DRAFT COPY OF THE 990 WAS PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING.

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