Civic Intelligence

Hmoob Cultural and Community Agency Inc.

990 • Fiscal year 2014 • EIN 93-0835587

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 15, 2015

1815 Ward AvenueLA Crosse, WI 54601

(608) 781-5744

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.03x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

54th percentile

0.13x

Higher debt load relative to revenue than 54% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

57th percentile

4.9%

Higher net margin than 57% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

26th percentile

-3.2%

Faster asset growth than 26% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$2,331,302

Down $240,523 (-9.4%) from 2011

Net Assets

Up

$2,265,905

Up $257,210 (+13%) from 2011

Liabilities

Down

$65,397

Down $497,733 (-88%) from 2011

Revenue

$493,642

No earlier filing loaded for comparison.

Expenses

Up

$469,306

Up $84,483 (+22%) from 2011

Net Income

$24,336

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,655,168Liabilities 2010: $843,794Net Assets 2010: $1,811,3742010Assets 2011: $2,571,825Liabilities 2011: $563,130Net Assets 2011: $2,008,6952011Assets 2014: $2,331,302Liabilities 2014: $65,397Net Assets 2014: $2,265,9052014Assets 2015: $2,312,132Liabilities 2015: $9,966Net Assets 2015: $2,302,1662015Assets 2016: $2,228,631Liabilities 2016: $2,189Net Assets 2016: $2,226,4422016Assets 2017: $2,228,631Liabilities 2017: $2,189Net Assets 2017: $2,226,4422017Assets 2018: $2,124,937Liabilities 2018: $0Net Assets 2018: $2,124,9372018Assets 2019: $2,058,417Liabilities 2019: $0Net Assets 2019: $2,058,4172019Assets 2020: $2,020,154Liabilities 2020: $0Net Assets 2020: $2,020,1542020Assets 2021: $1,980,415Liabilities 2021: $0Net Assets 2021: $1,980,4152021Assets 2022: $1,910,853Liabilities 2022: $0Net Assets 2022: $1,910,8532022Assets 2023: $1,842,449Liabilities 2023: $0Net Assets 2023: $1,842,4492023Assets 2024: $1,894,549Liabilities 2024: $3,096Net Assets 2024: $1,891,4532024

Highlighted filing

2014

Assets$2,331,302
Liabilities$65,397
Net Assets$2,265,905

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $405,7142010Expenses 2011: $384,8232011Revenue 2014: $493,642Expenses 2014: $469,306Net Income 2014: $24,3362014Revenue 2015: $322,649Expenses 2015: $286,390Net Income 2015: $36,2592015Revenue 2016: $339,584Expenses 2016: $415,305Net Income 2016: -$75,7212016Revenue 2017: $339,584Expenses 2017: $339,584Net Income 2017: $02017Revenue 2018: $215,636Expenses 2018: $292,519Net Income 2018: -$76,8832018Revenue 2019: $185,144Expenses 2019: $251,663Net Income 2019: -$66,5192019Revenue 2020: $124,439Expenses 2020: $162,702Net Income 2020: -$38,2632020Revenue 2021: $153,417Expenses 2021: $193,156Net Income 2021: -$39,7392021Revenue 2022: $265,267Expenses 2022: $334,829Net Income 2022: -$69,5622022Revenue 2023: $276,274Expenses 2023: $344,678Net Income 2023: -$68,4042023Revenue 2024: $436,903Expenses 2024: $387,899Net Income 2024: $49,0042024

Highlighted filing

2014

Revenue$493,642
Expenses$469,306
Net Income$24,336
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 15, 2015
Return Version
2014v5.0
Gross Receipts
$602,110
Mission and Program Overview

Mission

To act as an educational and charitable corporation to assist the south east asian members adapt to life in the united states. And to promote a smooth cultural transition and to facilitate greater understanding between refugees and their american friends.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,268,750$2,212,296▼ $56,454
Savings and Temporary Cash Investments$70,706$86,706▲ $16,000
Pledges and Grants Receivable$49,047$24,000▼ $25,047
Prepaid Expenses and Deferred Charges$4,600$4,800▲ $200
Accounts Receivable$6,419$3,500▼ $2,919
Total Assets$2,399,522$2,331,302▼ $68,220
Liabilities
Mortgage Notes Payable Secured by Investment Property$130,587--
Accounts Payable and Accrued Expenses$26,159$65,397▲ $39,238
Other Liabilities$1,204--
Total Liabilities$157,950$65,397▼ $92,553
Net Assets / Fund Balance
Unrestricted Net Assets$2,241,572$2,265,905▲ $24,333
Total Net Assets Fund Balance$2,241,572$2,265,905▲ $24,333
Total Liabilities and Net Assets / Fund Balance$2,399,522$2,331,302▼ $68,220

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,534,919$358,697$1,893,616
Land$587,546-$587,546
Equipment$88,766$117,115$205,881
Other Land Buildings$1,065$779$1,844
Compensation and Service Providers

Board Members and Trustees

NameTitle
Yee VuePresident
Der X ThaoDirector
Mai Shoua VangDirector
Xai Tou YangDirector
Alex XiongDirector at
Xong XiongExecutive Di
Monica YangSecretary
Ky VueTreasurer
Tou LoTreasurer
XaochorVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$285,530
Program Service Revenue
$159,289
Investment Income
$50
Other Revenue
$48,773
All Other Contributions
$62,402
Change in Net Assets
$24,336

Audited Revenue Reconciliation

Revenue per Audited Statements
$493,642
Total Revenue per Audited Statements
$493,642
Total Revenue per Form 990
$493,642
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$308,131
Salaries, Compensation, and Employee Benefits$161,175
Total Fundraising Expense$43,069
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$108,852$13,607$13,607$136,066
Depreciation Depletion$55,756$697-$56,453
Office Expenses$33,452$4,181$4,181$41,814
Interest$19,047--$19,047
Other Expenses$22,115-$18,603$18,603
All Other Expenses$14,000$836$836$15,672
Fees for Services Legal-$14,561-$14,561
Other Employee Benefits$11,167$1,395$1,395$13,957
Travel$9,657$1,207$1,207$12,071
Insurance$9,231$1,154$1,154$11,539
Payroll Taxes$8,327$1,041$1,041$10,409
Occupancy$7,765$971$971$9,707
Fees for Services Accounting$4,750--$4,750
Conferences and Meetings$923--$923
Pension Plan Contributions$595$74$74$743
Total Functional Expenses$386,513$39,724$43,069$469,306

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$469,309
Expenses per Audited Statements$469,306
Total Expenses per Form 990$469,306
Expenses Not Reported on Form 990$3
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$155,451
Fundraising Direct Expenses$108,468
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Events$155,451$155,451$108,468$46,983
Total Events$155,451$155,451$108,468$46,983
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
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

No review was or will be conducted.

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

The board sets the executive director's salary.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Hmoob Cultural and Community
EIN
93-0835587
Phone
6087815744
Address
1815 WARD AVENUE, LA CROSSE, WI 54601

Signing Officer

Name
Xong Xiong
Title
Executive Director
Phone
6087815744
Signed
2015-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
1982
Legal Domicile
Wi
Voting Board Members
9
Independent Board Members
9
Employees
13

Preparer

Firm
Tostrud & Temp Sc
Address
609 4TH ST S STE B, LA CROSSE, WI 54601-4458
Preparer
Michael G Temp CPA
Phone
6087848060
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To act as an educational and charitable corporation to assist the south east asian members adapt to life in the united states. And to promote a smooth cultural transition and to facilitate greater understanding between refugees and their american friends.

Form 990, Page 2, Part III, Line 4D

Acted as an educational and charitable corporation to assist it's south east asian members adapt to life in the united states.

Form 990, Part XI, Line 9

Book / tax depreciation difference -3

Financial Statement Notes

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

Book / tax depreciation difference 3

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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt074
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0595
IRS990/PensionPlanContributionsGrp/TotalAmt0743
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt049047
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt024000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04600
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04800
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIPS
IRS990/ProgramServiceRevenueGrp/Desc1CONTRACTS
IRS990/ProgramServiceRevenueGrp/Desc2FACILITY RENT
IRS990/ProgramServiceRevenueGrp/Desc3CHARGES FOR SERVICES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt011482
IRS990/ProgramServiceRevenueGrp/ExclusionAmt19871
IRS990/ProgramServiceRevenueGrp/ExclusionAmt27560
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0130376
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0130376
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt111482
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt29871
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt37560
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ACTED AS AN EDUCATIONAL AND CHARITABLE CORPORATION TO ASSIST IT'S SOUTH EAST ASIAN MEMBERS ADAPT TO LIFE IN THE UNITED STATES.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt055756
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0345693
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt063
IRS990/PYOtherExpensesAmt0501478
IRS990/PYOtherRevenueAmt069394
IRS990/PYProgramServiceRevenueAmt0286105
IRS990/PYRevenuesLessExpensesAmt024888
IRS990/PYSalariesCompEmpBnftPaidAmt0174889
IRS990/PYTotalExpensesAmt0676367
IRS990/PYTotalRevenueAmt0701255
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt024336
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt070706
IRS990/SavingsAndTempCashInvstGrp/EOYAmt086706
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 133,116
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0285530
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0345693
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0631223
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt050
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt063
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0113
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0130376
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0167112
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0133116
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0300228
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.59580
IRS990ScheduleA/PublicSupportPY170Pct00.58720
IRS990ScheduleA/PublicSupportTotal170Amt0631223
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0285530
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0345693
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0631223
IRS990ScheduleA/TotalSupportAmt01059402
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt018042
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt0109796
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt0127838
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01534919
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0358697
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01893616
IRS990ScheduleD/EquipmentGrp/BookValueAmt088766
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0117115
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0205881
IRS990ScheduleD/ExpensesNotReportedAmt03
IRS990ScheduleD/ExpensesSubtotalAmt0469306
IRS990ScheduleD/LandGrp/BookValueAmt0587546
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0587546
IRS990ScheduleD/OtherExpensesIncludedAmt03
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01065
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0779
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01844
IRS990ScheduleD/RevenueSubtotalAmt0493642
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 3
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02212296
IRS990ScheduleD/TotalExpensesPerForm990Amt0469306
IRS990ScheduleD/TotalRevenuePerForm990Amt0493642
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0493642
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0469309
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0108468
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPECIAL EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0155451
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0155451
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0155451
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0155451
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt046983
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0108468
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0108468
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO ACT AS AN EDUCATIONAL AND CHARITABLE CORPORATION TO ASSIST THE SOUTH EAST ASIAN MEMBERS ADAPT TO LIFE IN THE UNITED STATES. AND TO PROMOTE A SMOOTH CULTURAL TRANSITION AND TO FACILITATE GREATER UNDERSTANDING BETWEEN REFUGEES AND THEIR AMERICAN FRIENDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACTED AS AN EDUCATIONAL AND CHARITABLE CORPORATION TO ASSIST IT'S SOUTH EAST ASIAN MEMBERS ADAPT TO LIFE IN THE UNITED STATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD SETS THE EXECUTIVE DIRECTOR'S SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE -3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02399522
IRS990/TotalAssetsEOYAmt02331302
IRS990/TotalAssetsGrp/BOYAmt02399522
IRS990/TotalAssetsGrp/EOYAmt02331302
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0285530
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt043069
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt039724
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0386513
IRS990/TotalFunctionalExpensesGrp/TotalAmt0469306
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0157950
IRS990/TotalLiabilitiesEOYAmt065397
IRS990/TotalLiabilitiesGrp/BOYAmt0157950
IRS990/TotalLiabilitiesGrp/EOYAmt065397
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02241572
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02265905
IRS990/TotalOtherProgSrvcExpenseAmt055756
IRS990/TotalProgramServiceExpensesAmt0386513
IRS990/TotalProgramServiceRevenueAmt0159289
IRS990/TotalRevenueGrp/ExclusionAmt077736
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0130376
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0493642

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