Fieldstone Alliance Inc in St Paul, Minnesota (MN)

Fieldstone Alliance Inc
Employer Identification Number (EIN)	830415636
Name of Organization	Fieldstone Alliance Inc
Address	2314 University Ave W Ste 20, St Paul, MN 55114-1863
Subsection	Charitable Organization
Ruling Date	03/2005
Deductibility	Contributions are deductible
Foundation	Organization which receives a substantial part of its support from a governmental unit or the general public
Organization	Corporation
Tax Period	06/2013
Assets	$100,000 to $499,999
Income	$1 to $9,999
Filing Requirement	990 - Required to file Form 990-N - Income less than $25,000 per year
Asset Amount	$314,965
Amount of Income	$12
Form 990 Revenue Amount	$12
National Taxonomy of Exempt Entities (NTEE)	Educational Institutions and Related Activities: Adult, Continuing Education

Non-representatives - add comments:

Amount of income in 2013: $12

Fieldstone Alliance Inc:	$12
Other organizations performing similar types of work:	$80,291

Assets in 2013: $314,965

This organization:	$314,965
Other organizations performing similar types of work:	$37,351

Expenses in 2013: $13,763

This organization:	$13,763
Other organizations performing similar types of work:	$69,433

Income to expenses ratio in 2013: 0.0

This organization:	0.0
Other organizations performing similar types of work:	0.9

Expenses allocated to program services in 2007: 98.8%

Fieldstone Alliance Inc:	98.8%
Other organizations performing similar types of work:	71.8%

Number of employees in 2007: 17

Fieldstone Alliance Inc:	17
Other organizations performing similar types of work:	1

Employees paid over $50,000 in 2007: 52.9%

Fieldstone Alliance Inc:	52.9%
Other organizations performing similar types of work:	33.3%

Grants share in income in 2013: 0.0%

Fieldstone Alliance Inc:	0.0%
Other organizations performing similar types of work:	33.2%

Financial snapshot ($)

Support schedule

	2011	2012	2013
Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue	$4,837	$4,175	$12
Contributions, gifts, grants, and similar amounts received	$0	$0	$0
Program service revenue including government fees and contracts	$0	$0	$0
Membership dues and assessments	$0	$0	$0
Investment income	$19	$27	$12
Gain/Loss from sale of assets other than inventory	$0	$0	$0
Net income/loss from gaming and fundraising events	$0	$0	$0
Gross profit/loss from sales of inventory	$31,243	$3,997	$0
Other revenue	$-26,425	$151	$0
Total expenses	$30,639	$21,945	$13,763
Total net assets	$333,635	$315,865	$302,114
Excess/Deficit for the year	$-25,802	$-17,770	$-13,751
Net assets or fund balances at beginning of year	$359,437	$333,635	$315,865
Other changes in net assets or fund balances	$0	$0	$0
Net assets or fund balances at end of year			$302,114

	2011	2012	2013
Balance Sheets
Total assets	$370,974	$333,929	$314,965
Total liabilities	$37,339	$18,064	$12,851
Net assets or fund balances	$333,635	$315,865	$302,114

	2011	2012	2013
Other Information
Did the organization engage in any significant activity not previously reported to the IRS?			No
Were any significant changes made to the organizing or governing documents?			No
Did the organization have unrelated business gross income of $1,000 or more during the year from business activities	No	No	No
Has the organization filed a Form 990-T for the year?			No
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year?			No
Amount of political expenditures, direct or indirect			$0
Did the organization file Form 1120-POL for this year?			No
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?			No
Total amount involved			$0
Initiation fees and capital contributions	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0
Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ?			No
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?			No

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported	0
Sum of amounts of support	$0

	2009 - 2013 Total
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
Public support	$3,665,669
Subtotal	$3,665,669
Gifts, grants, contributions, and membership fees received	$1,521,684
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose	$2,143,985
Gross receipts from activities that are not an unrelated trade or business under section 513	$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf	$0
The value of services or facilities furnished by a governmental unit to the organization without charge	$0
Less	$0
Amounts received from disqualified persons	$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support	$0
Total support	$3,701,115
Public support	$3,665,669
Subtotal	$39,884
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources	$39,884
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975	$0
Net income from unrelated business activities, whether or not the business is regularly carried on	$0
Other income	$-4,438

	2005	2006	2007
Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue	$10,039,314	$1,399,303	$1,942,513
Contributions, gifts, grants, and similar amounts received	$9,099,846	$294,927	$200,610
Contributions to donor advised funds		$0	$0
Direct public support	$9,099,846	$294,927	$200,610
Indirect public support	$0	$0	$0
Government contributions (grants)	$0	$0	$0
Program service revenue including government fees and contracts	$399,899	$599,280	$1,177,078
Membership dues and assessments	$0	$0	$0
Interest on savings and temporary cash investments	$8,329	$122,528	$112,332
Dividends and interest from securities	$0	$0	$0
Net rental income or (loss)	$0	$0	$0
Gross rents	$0	$0	$0
Less: rental expenses	$0	$0	$0
Other investment income	$0	$0	$0
Gain or (loss) from sales of assets other than inventory	$0	$0	$0
Gross amount from sales of assets other than inventory	$0	$0	$0
Less: cost or other basis and sales expenses	$0	$0	$0
Net income or (loss) from special events and activities	$0	$0	$0
Gross revenue	$0	$0	$0
Less: direct expenses other than fundraising expenses	$0	$0	$0
Gross profit or (loss) from sales of inventory	$531,240	$380,435	$446,741
Gross sales of inventory, less returns and allowances	$618,337	$462,906	$569,259
Less: cost of goods sold	$87,097	$82,471	$122,518
Other revenue	$0	$2,133	$5,752
Total expenses	$1,426,019	$3,502,381	$4,262,076
Program services	$1,324,731	$3,448,962	$4,212,857
Management and general	$81,998	$51,996	$47,121
Fundraising	$19,290	$1,423	$2,098
Payments to affiliates	$0	$0	$0
Net assets or fund balances at end of year	$9,316,418	$7,213,727	$4,904,249
Excess or (deficit) for the year	$8,613,295	$-2,103,078	$-2,319,563
Net assets or fund balances at beginning of year	$703,123	$9,316,418	$7,213,727
Other changes in net assets or fund balances	$0	$387	$10,085

	Total	Program services	Management and general	Fundraising
Statement of Functional Expenses (for 2007)
Total functional expenses	$4,262,076	$4,212,857	$47,121	$2,098
Grants paid from donor advised funds		$0
Other grants and allocations		$1,841,248
Specific assistance to individuals		$0
Benefits paid to or for members		$0
Compensation of current officers, directors, key employees, etc.	$366,615	$322,303	$44,312	$0
Compensation of former officers, directors, key employees, etc.	$0	$0	$0	$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)	$0	$0	$0	$0
Salaries and wages of employees not included above	$684,753	$602,038	$82,715	$0
Pension plan contributions not included above	$0	$0	$0	$0
Employee benefits not included above	$106,587	$90,823	$15,764	$0
Payroll taxes	$77,362	$68,625	$8,737	$0
Professional fundraising fees	$0	$0	$0	$0
Accounting fees	$10,525	$0	$10,525	$0
Legal fees	$6,326	$341	$5,985	$0
Supplies	$25,519	$14,778	$10,741	$0
Telephone	$9,933	$9,304	$629	$0
Postage and shipping	$47,310	$46,654	$656	$0
Occupancy	$95,038	$79,245	$15,793	$0
Equipment rental and maintenance	$5,308	$3,763	$1,545	$0
Printing and publications	$44,968	$39,991	$4,977	$0
Travel	$127,152	$122,845	$2,900	$1,407
Conferences, conventions, and meetings	$7,149	$5,446	$1,670	$33
Interest	$0	$0	$0	$0
Depreciation, depletion, etc.	$27,143	$9,475	$17,668	$0
Other expenses not covered above	$779,140	$955,978	$-177,496	$658

	2005	2006	2007
Balance Sheets
Total assets	$9,442,772	$8,625,017	$5,772,930
Cash - non-interest-bearing	$234,527	$2,589,697	$2,262,871
Savings and temporary cash investments	$0	$0	$0
Accounts receivable less allowance for doubtful accounts	$94,933	$132,640	$230,860
Pledges receivable less allowance for doubtful accounts	$0	$0	$0
Grants receivable	$8,903,376	$5,680,545	$2,985,546
Receivables from current and former officers, directors, trustees, and key employees	$0	$0	$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)		$0	$0
Other notes and loans receivable less allowance for doubtful accounts	$0	$0	$0
Inventories for sale or use	$109,887	$108,746	$146,908
Prepaid expenses and deferred charges	$23,971	$29,792	$62,531
Investments - publicly-traded securities		$0	$0
Investments - other securities	$0	$0	$0
Investments - land, buildings, and equipment less accumulated depreciation	$10,221	$19,615	$10,368
Investments - other	$0	$0	$0
Land, buildings, and equipment less accumulated depreciation	$58,211	$63,982	$66,200
Other assets, including program-related investments	$7,646	$0	$7,646
Total liabilities	$126,354	$1,411,290	$868,681
Accounts payable and accrued expenses	$126,354	$190,164	$283,043
Grants payable	$0	$1,054,526	$565,730
Deferred revenue	$0	$166,600	$19,908
Loans from officers, directors, trustees, and key employees	$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0
Mortgages and other notes payable	$0	$0	$0
Other liabilities	$0	$0	$0
Total liabilities and net assets/fund balances	$9,442,772	$8,625,017	$5,772,930
Total net assets or fund balances	$9,316,418	$7,213,727	$4,904,249

	2005	2006	2007
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
Total revenue	$10,039,314	$1,399,303	$1,942,513
Total revenue, gains, and other support per audited financial statements	$10,126,411	$1,482,161	$2,075,116
Other expenses	$87,097	$82,858	$132,603
Net unrealized gains on investments	$0	$0	$0
Donated services and use of facilities	$0	$0	$0
Recoveries of prior year grants	$0	$0	$0
Other	$87,097	$82,858	$132,603
Other revenue	$0	$0	$0
Investment expenses	$0	$0	$0
Other	$0	$0	$0

	2005	2006	2007
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
Total expenses	$1,426,019	$3,502,381	$4,262,076
Total expenses and losses per audited financial statements	$1,513,116	$3,584,852	$4,384,594
Other revenue	$87,097	$82,471	$122,518
Donated services and use of facilities	$0	$0	$0
Prior year adjustments	$0	$0	$0
Losses	$0	$0	$0
Other	$87,097	$82,471	$122,518
Other expenses	$0	$0	$0
Investment expenses	$0	$0	$0
Other	$0	$0	$0

Average hours per week devoted to position	Compensation	Contributions to employee benefit plans & deferred compensation plans	Expense account and other allowances
Current Officers, Directors, Trustees, and Key Employees
40	$103,000	$0	$0
40	$56,762	$0	$0
40	$124,853	$0	$0
40	$82,000	$0	$0

Total number of officers, directors, and trustees permitted to vote on organization business at board meetings	8
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?	Yes
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?	No
Does the organization have a written conflict of interest policy?	Yes

Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?	No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?	No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?	No
Direct and indirect political expenditures	$0
Did the organization file Form 1120-POL for this year?	No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members	$0
Section 162(e) lobbying and political expenditures	$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices	$0
Taxable amount of lobbying and political expenditures	$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions	$0
Gross receipts for public use of club facilities	$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?	No
Amount of tax imposed on the organization during the year under: section 4911	$0
Amount of tax imposed on the organization during the year under: section 4912	$0
Amount of tax imposed on the organization during the year under: section 4955	$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?	No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958	$0
Amount of tax above, reimbursed by the organization	$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?	No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?	No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?	No
Number of employees employed in the pay period that includes March 12, 2006	17

	Unrelated business income		Excluded by section 512, 513, or 514		Related or exempt function income
Analysis of Income-Producing Activities (for 2007)
	Business code	Amount	Exclusion code	Amount	Related or exempt function income
Total		$992		$112,332	$1,628,579
Program service revenue
Program service revenue 1	000000	$0	00	$0	$1,173,268
Program service revenue 2	Directory and mailing list publishers (except Internet)	$992	00	$0	$2,818
Program service revenue 3	000000	$0	00	$0	$0
Program service revenue 4	000000	$0	00	$0	$0
Program service revenue 5	000000	$0	00	$0	$0
Medicare/Medicaid payments	000000	$0	00	$0	$0
Fees and contracts from government agencies	000000	$0	00	$0	$0
Membership dues and assessments	000000	$0	00	$0	$0
Interest on savings and temporary cash investments	000000	$0	Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)	$112,332	$0
Dividends and interest from securities	000000	$0	00	$0	$0
Net rental income or (loss) from real estate
debt-financed property	000000	$0	00	$0	$0
not debt-financed property	000000	$0	00	$0	$0
Net rental income or (loss) from personal property	000000	$0	00	$0	$0
Other investment income	000000	$0	00	$0	$0
Gain or (loss) from sales of assets other than inventory	000000	$0	00	$0	$0
Net income or (loss) from special events	000000	$0	00	$0	$0
Gross profit or (loss) from sales of inventory	000000	$0	00	$0	$0
Other revenue	000000	$0	00	$0	$452,493

EIN of corporation, partnership, or disregarded entity	Percentage of ownership interest	Total income	End-of-year assets
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
	0%	$0	$0
	0%	$0	$0
	0%	$0	$0
	0%	$0	$0

Compensation	Contributions to employee benefit plans & deferred compensation	Expense account and other allowances
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
$103,000	$0	$0
$90,000	$0	$0
$69,142	$0	$0
$90,000	$0	$0
$90,000	$0	$0

Total number of other employees paid over $50,000	0

Total number of other employees paid over $50,000

Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities	$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?	No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?	No
Did the organization maintain any donor advised funds?	No
Did the organization make any taxable distributions under section 4966?	No
Did the organization make a distribution to a donor, donor advisor, or related person?	No
The total number of donor advised funds owned at the end of the tax year	$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year	$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts	$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year	$0

Reason for Non-Private Foundation Status
The organization is not a private foundation because it is	Organization that receives a substantial part of its support from a governmental unit or from the general public

	2004	2005	2006
Support Schedule
Total	$758,601	$1,513,948	$1,444,454
Gifts, grants, and contributions received	$563,735	$487,383	$257,607
Membership fees received	$0	$0	$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose	$194,297	$1,018,236	$1,064,319
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975	$569	$8,329	$122,528
Net income from unrelated business activities not included above	$0	$0	$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf	$0	$0	$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge	$0	$0	$0
Other income	$0	$0	$0

Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures	$0
Total lobbying expenditures	$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)	$0
Total lobbying expenditures to influence a legislative body (direct lobbying)	$0
Other exempt purpose expenditures	$0
Lobbying nontaxable amount	$0
Grassroots nontaxable amount	$0

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Number of organizations performing similar types of work

Alaska	16
Alabama	64
Arkansas	32
Arizona	83
California	551
Colorado	121
Connecticut	57
District of Columbia	61
Delaware	18
Florida	294
Georgia	194
Hawaii	31
Iowa	35
Idaho	19
Illinois	183
Indiana	107
Kansas	32
Kentucky	55
Louisiana	65
Massachusetts	139
Maryland	119
Maine	33
Michigan	149
Minnesota	85
Missouri	93
Mississippi	34

Montana	22
North Carolina	133
North Dakota	9
Nebraska	16
New Hampshire	23
New Jersey	117
New Mexico	70
Nevada	45
New York	277
Ohio	148
Oklahoma	38
Oregon	84
Pennsylvania	156
Rhode Island	25
South Carolina	60
South Dakota	7
Tennessee	120
Texas	360
Utah	27
Virginia	145
Vermont	24
Washington	101
Wisconsin	78
West Virginia	27
Wyoming	12
International	17

Total

4,811

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