Civic Intelligence

Hmoob Cultural and Community Agency Inc.

990 • Fiscal year 2016 • EIN 93-0835587

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

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

16th percentile

0.00x

Higher debt load relative to assets than 16% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

19th percentile

0.01x

Higher debt load relative to revenue than 19% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

14th percentile

-22%

Higher net margin than 14% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

27th percentile

-3.6%

Faster asset growth than 27% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

56th percentile

5.2%

Faster revenue growth than 56% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$2,228,631

Down $83,501 (-3.6%) from 2015

Net Assets

Down

$2,226,442

Down $75,724 (-3.3%) from 2015

Liabilities

Down

$2,189

Down $7,777 (-78%) from 2015

Revenue

Up

$339,584

Up $16,935 (+5.2%) from 2015

Expenses

Up

$415,305

Up $128,915 (+45%) from 2015

Net Income

Down

-$75,721

Down $111,980 (-309%) from 2015

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

2016

Assets$2,228,631
Liabilities$2,189
Net Assets$2,226,442

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

2016

Revenue$339,584
Expenses$415,305
Net Income-$75,721
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$339,584
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.

The mission and vision of the hmoob cultural and community agency, inc is to provide progressive community development, advocacy and cultural revitalization through holistic services, education, programming, outreach and community connections.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,167,881$2,120,050▼ $47,831
Savings and Temporary Cash Investments$122,178$106,186▼ $15,992
Pledges and Grants Receivable$16,077--
Prepaid Expenses and Deferred Charges$4,287$2,350▼ $1,937
Accounts Receivable$1,709$45▼ $1,664
Total Assets$2,312,132$2,228,631▼ $83,501
Liabilities
Accounts Payable and Accrued Expenses$9,966$2,189▼ $7,777
Total Liabilities$9,966$2,189▼ $7,777
Net Assets / Fund Balance
Unrestricted Net Assets$2,302,166$2,226,442▼ $75,724
Total Net Assets Fund Balance$2,302,166$2,226,442▼ $75,724
Total Liabilities and Net Assets / Fund Balance$2,312,132$2,228,631▼ $83,501

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,442,803$456,566$1,899,369
Land$587,546-$587,546
Equipment$80,567$72,690$153,257
Other Land Buildings$9,134$2,304$11,438
Compensation and Service Providers

Board Members and Trustees

NameTitle
Blia Tou ThaoBoard Member
Boa VueBoard Member
Mai Houa XiongBoard Member
Wa Meng MouaBoard Member
Xao Chor VangBoard Presid
Chia Neng LeeCo-secretary
Vue Alex VangSecretary
Chenu LorTreasurer
Naohoua Tony YangVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$276,995
Program Service Revenue
$61,131
Investment Income
$1
Other Revenue
$1,457
All Other Contributions
$101,838
Change in Net Assets
$-75,721

Audited Revenue Reconciliation

Revenue per Audited Statements
$339,584
Total Revenue per Audited Statements
$339,584
Total Revenue per Form 990
$339,584
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$228,809
Salaries, Compensation, and Employee Benefits$186,496
Total Fundraising Expense$93,084
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$148,970$10,778$9,418$169,166
Depreciation Depletion$60,341--$60,341
Office Expenses$7,815$3,148$12,712$23,675
Occupancy$14,216$750$2,375$17,341
All Other Expenses$4,932$7,497$812$13,241
Conferences and Meetings$2,891$126$10,042$13,059
Payroll Taxes$11,396$825$720$12,941
Fees for Services Accounting$4,896$7,264-$12,160
Insurance$2,929$4,301$3,148$10,378
Other Expenses$6,125$2,383$1,843$6,125
Travel$3,474$1,404$476$5,354
Other Employee Benefits$2,130$811$1,448$4,389
Total Functional Expenses$280,714$41,507$93,084$415,305

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$415,308
Expenses per Audited Statements$415,305
Total Expenses per Form 990$415,305
Expenses Not Reported on Form 990$3
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

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
Naohoua Tony Yang
Title
Vice President
Phone
6087815744
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Xao Chor Vang
Formed
1982
Legal Domicile
Wi
Voting Board Members
9
Independent Board Members
9
Employees
14

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

To operate a cultural center to promote community involvement between the hmong population and other races in and around the la crosse, wi area

Form 990, Part XI, Line 9

ROUNDING -3

Financial Statement Notes

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

Book / tax depreciation difference 3

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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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IRS990/ProgramServiceRevenueGrp/ExclusionAmt128075
IRS990/ProgramServiceRevenueGrp/ExclusionAmt21809
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt031247
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt128075
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21809
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TO OPERATE A CULTURAL CENTER TO PROMOTE COMMUNITY INVOLVEMENT BETWEEN THE HMONG POPULATION AND OTHER RACES IN AND AROUND THE LA CROSSE, WI AREA
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt056095
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt028075
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0167899
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt08
IRS990/PYOtherExpensesAmt0167118
IRS990/PYOtherRevenueAmt091769
IRS990/PYProgramServiceRevenueAmt062973
IRS990/PYRevenuesLessExpensesAmt036259
IRS990/PYSalariesCompEmpBnftPaidAmt0119272
IRS990/PYTotalExpensesAmt0286390
IRS990/PYTotalRevenueAmt0322649
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-75721
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt033056
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0122178
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0106186
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 973,260
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0276995
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0167899
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0285530
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0345693
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01076117
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt08
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt050
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt063
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0122
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt062588
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0249848
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0316530
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0406882
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01035848
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.50950
IRS990ScheduleA/PublicSupportPY170Pct00.45080
IRS990ScheduleA/PublicSupportTotal170Amt01076117
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0276995
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0167899
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0285530
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0345693
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01076117
IRS990ScheduleA/TotalSupportAmt02112087
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01442803
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0456566
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01899369
IRS990ScheduleD/EquipmentGrp/BookValueAmt080567
IRS990ScheduleD/EquipmentGrp/DepreciationAmt072690
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0153257
IRS990ScheduleD/ExpensesNotReportedAmt03
IRS990ScheduleD/ExpensesSubtotalAmt0415305
IRS990ScheduleD/LandGrp/BookValueAmt0587546
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0587546
IRS990ScheduleD/OtherExpensesIncludedAmt03
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09134
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02304
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011438
IRS990ScheduleD/RevenueSubtotalAmt0339584
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 3
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02120050
IRS990ScheduleD/TotalExpensesPerForm990Amt0415305
IRS990ScheduleD/TotalRevenuePerForm990Amt0339584
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0339584
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0415308
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/ExplanationTxt1TO OPERATE A CULTURAL CENTER TO PROMOTE COMMUNITY INVOLVEMENT BETWEEN THE HMONG POPULATION AND OTHER RACES IN AND AROUND THE LA CROSSE, WI AREA
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/ExplanationTxt5ROUNDING -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/TotalAssetsBOYAmt02312132
IRS990/TotalAssetsEOYAmt02228631
IRS990/TotalAssetsGrp/BOYAmt02312132
IRS990/TotalAssetsGrp/EOYAmt02228631
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0276995
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt093084
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt041507
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0280714
IRS990/TotalFunctionalExpensesGrp/TotalAmt0415305
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09966
IRS990/TotalLiabilitiesEOYAmt02189
IRS990/TotalLiabilitiesGrp/BOYAmt09966
IRS990/TotalLiabilitiesGrp/EOYAmt02189
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02302166
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02226442
IRS990/TotalOtherProgSrvcExpenseAmt056095
IRS990/TotalOtherProgSrvcRevenueAmt028075
IRS990/TotalProgramServiceExpensesAmt0280714
IRS990/TotalProgramServiceRevenueAmt061131
IRS990/TotalRevenueGrp/ExclusionAmt062589
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0339584
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02312132
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02228631
IRS990/TravelGrp/FundraisingAmt0476
IRS990/TravelGrp/ManagementAndGeneralAmt01404
IRS990/TravelGrp/ProgramServicesAmt03474
IRS990/TravelGrp/TotalAmt05354
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02302166
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02226442
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01815 WARD AVE
IRS990/USAddress/CityNm0LA CROSSE
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd054601
IRS990/VotingMembersGoverningBodyCnt09

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