Civic Intelligence

Freedom Lodge Inc.

990 • Fiscal year 2015 • EIN 84-1541577

Jan 01, 2015 to Dec 31, 2015 • Filed on Mar 13, 2016

809 SOUTH ST Room 207Rapid City, SD 57701

(605) 791-0787

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.01x

Higher debt load relative to assets than 62% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

61st percentile

0.01x

Higher debt load relative to revenue than 61% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

96th percentile

76%

Higher net margin than 96% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

86th percentile

$30,829

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 12.2% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

99th percentile

4585%

Faster asset growth than 99% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

99th percentile

1813%

Faster revenue growth than 99% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$196,778

Up $192,578 (+4585%) from 2014

Net Assets

Up

$194,902

Up $190,702 (+4541%) from 2014

Liabilities

$1,876

No earlier filing loaded for comparison.

Revenue

Up

$251,948

Up $238,780 (+1813%) from 2014

Expenses

Up

$61,246

Up $51,988 (+562%) from 2014

Net Income

Up

$190,702

Up $186,792 (+4777%) from 2014

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $4,440Net Assets 2011: $4,4402011Assets 2012: $2,333Liabilities 2012: $02012Assets 2013: $290Net Assets 2013: $2902013Assets 2014: $4,200Net Assets 2014: $4,2002014Assets 2015: $196,778Liabilities 2015: $1,876Net Assets 2015: $194,9022015Assets 2016: $407,443Liabilities 2016: $2,890Net Assets 2016: $404,5532016Assets 2017: $416,574Liabilities 2017: $5,509Net Assets 2017: $411,0652017Assets 2018: $350,163Liabilities 2018: $4,361Net Assets 2018: $345,8022018Assets 2019: $389,491Liabilities 2019: $2,941Net Assets 2019: $386,5502019Assets 2020: $479,107Liabilities 2020: $4,957Net Assets 2020: $474,1502020Assets 2021: $635,326Liabilities 2021: $3,991Net Assets 2021: $631,3352021Assets 2022: $198,806Liabilities 2022: $886Net Assets 2022: $197,9202022Assets 2023: $99,844Liabilities 2023: $555Net Assets 2023: $99,2892023Assets 2024: $81,347Liabilities 2024: $716Net Assets 2024: $80,6312024

Highlighted filing

2015

Assets$196,778
Liabilities$1,876
Net Assets$194,902

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $37,986Expenses 2011: $40,011Net Income 2011: -$2,0252011Revenue 2012: $56,203Expenses 2012: $58,310Net Income 2012: -$2,1072012Revenue 2013: $1,575Expenses 2013: $3,618Net Income 2013: -$2,0432013Revenue 2014: $13,168Expenses 2014: $9,258Net Income 2014: $3,9102014Revenue 2015: $251,948Expenses 2015: $61,246Net Income 2015: $190,7022015Revenue 2016: $412,203Expenses 2016: $202,552Net Income 2016: $209,6512016Revenue 2017: $414,708Expenses 2017: $408,196Net Income 2017: $6,5122017Revenue 2018: $444,309Expenses 2018: $509,572Net Income 2018: -$65,2632018Revenue 2019: $505,533Expenses 2019: $464,785Net Income 2019: $40,7482019Revenue 2020: $582,379Expenses 2020: $494,779Net Income 2020: $87,6002020Revenue 2021: $605,658Expenses 2021: $448,473Net Income 2021: $157,1852021Revenue 2022: $249,309Expenses 2022: $682,724Net Income 2022: -$433,4152022Revenue 2023: $603,381Expenses 2023: $702,012Net Income 2023: -$98,6312023Revenue 2024: $416,346Expenses 2024: $435,004Net Income 2024: -$18,6582024

Highlighted filing

2015

Revenue$251,948
Expenses$61,246
Net Income$190,702
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Mar 13, 2016
Return Version
2015v2.1
Gross Receipts
$257,648
Mission and Program Overview

Mission

Our goal is to support the recovery of first nations peoples suffering from ethnocide, post-traumatic stress syndromes, and residential school abuses.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$4,200$189,300▲ $185,100
Land, Buildings, and Equipment, Net-$6,478-
Accounts Receivable-$1,000-
Total Assets$4,200$196,778▲ $192,578
Liabilities
Accounts Payable and Accrued Expenses-$1,876-
Total Liabilities$0$1,876▲ $1,876
Net Assets / Fund Balance
Unrestricted Net Assets$4,200$194,902▲ $190,702
Total Net Assets Fund Balance$4,200$194,902▲ $190,702
Total Liabilities and Net Assets / Fund Balance$4,200$196,778▲ $192,578

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,478$574$7,052
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Roberta GibsonExecutive DirectorFT$30,829$30,829
Celeste GibsonDirector-$2,182$2,182
Revenue and Support

Revenue Composition

Contributions and Grants
$250,020
Program Service Revenue
$2,628
Investment Income
$-700
Other Revenue
$0
All Other Contributions
$250,020
Change in Net Assets
$190,702
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$40,410
Other Expenses$20,486
Grants and Similar Amounts Paid$350
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$30,829$2,182-$33,011
Occupancy$5,111$568-$5,679
Other Salaries and Wages$4,200$898-$5,098
Office Expenses$1,127$1,186-$2,313
Payroll Taxes$2,232$69-$2,301
Insurance-$1,143-$1,143
Advertising$1,099--$1,099
Travel$1,045--$1,045
Other Expenses$988$612-$988
Fees for Services Other$950--$950
Depreciation Depletion$328$246-$574
Information Technology-$480-$480
All Other Expenses-$421-$421
Grants to Domestic Individuals$350--$350
Conferences and Meetings-$165-$165
Total Functional Expenses$52,542$8,704$0$61,246
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

The directors, roberta gibson and celeste gibson, are sisters.

Form 990, Part VI, Section B, Line 11B

Celeste gibson prepared form 990 and roberta gibson reviewed it before signing.

Form 990, Part VI, Section C, Line 19

The organizations governing documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Freedom Lodge Inc
EIN
84-1541577
Phone
6057910787
Address
809 SOUTH ST Room 207, RAPID CITY, SD 57701

Signing Officer

Name
Roberta Gibson
Title
Executive Director
Signed
2016-03-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roberta Gibson
Formed
1993
Legal Domicile
Co
Voting Board Members
2
Independent Board Members
2
Employees
3

Preparer

Firm
Celeste Gibson CPA & Associates LLC
Address
420 W Decker St, Viroqua, WI 54665
Preparer
Celeste Gibson CPA
Phone
6086376544
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0250020
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08704
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt052542
IRS990/TotalFunctionalExpensesGrp/TotalAmt061246
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt01876
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt01876
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04200
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0194902
IRS990/TotalProgramServiceExpensesAmt052542
IRS990/TotalProgramServiceRevenueAmt02628
IRS990/TotalReportableCompFromOrgAmt033011
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0251948
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04200
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0196778
IRS990/TravelGrp/ProgramServicesAmt01045
IRS990/TravelGrp/TotalAmt01045
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04200
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0194902
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 3895
IRS990/USAddress/CityNm0RAPID CITY
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057709
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0http://freedomlodge.org/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERTA GIBSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-03-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FREEDOM LODGE INC
ReturnHeader/Filer/BusinessNameControlTxt0FREE
ReturnHeader/Filer/EIN0841541577
ReturnHeader/Filer/PhoneNum06057910787
ReturnHeader/Filer/USAddress/AddressLine1Txt0809 SOUTH ST Room 207
ReturnHeader/Filer/USAddress/CityNm0RAPID CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057701
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Celeste Gibson CPA & Associates LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0420 W Decker St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Viroqua
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd054665
ReturnHeader/PreparerPersonGrp/PhoneNum06086376544
ReturnHeader/PreparerPersonGrp/PreparationDt02016-03-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Celeste Gibson CPA
ReturnHeader/ReturnTs02016-03-13T01:37:53-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.01$0.81$4.16$4.35$0.19
2023Detailed filing. Detailed filing data is available for this year.$1.00$0.01$0.99$6.03$7.02$0.99
2022Detailed filing. Detailed filing data is available for this year.$1.99$0.01$1.98$2.49$6.83$4.33
2021Detailed filing. Detailed filing data is available for this year.$6.35$0.04$6.31$6.06$4.48$1.57
2020Detailed filing. Detailed filing data is available for this year.$4.79$0.05$4.74$5.82$4.95$0.88
2019Detailed filing. Detailed filing data is available for this year.$3.89$0.03$3.87$5.06$4.65$0.41
2018Detailed filing. Detailed filing data is available for this year.$3.50$0.04$3.46$4.44$5.10$0.65
2017Detailed filing. Detailed filing data is available for this year.$4.17$0.06$4.11$4.15$4.08$0.07
2016Detailed filing. Detailed filing data is available for this year.$4.07$0.03$4.05$4.12$2.03$2.10
2015Detailed filing. Detailed filing data is available for this year.$1.97$0.02$1.95$2.52$0.61$1.91
2014Detailed filing. Detailed filing data is available for this year.$0.04$0.04$0.13$0.09$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.02$0.04$0.02
2012Summary only. Only limited summary data is available for this year.$0.02$0.00$0.56$0.58$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.04$0.38$0.40$0.02