Civic Intelligence

L S P Association

990 • Fiscal year 2020 • EIN 02-0314704

Nov 01, 2019 to Oct 31, 2020 • Filed on May 26, 2021

2600 Lake Shore RoadGilford, NH 03246-9422

(603) 293-7771

Siviq Scores

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

Liabilities / Assets

39th percentile

0.11x

Higher debt load relative to assets than 39% of similar nonprofits.

2020 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

48th percentile

0.40x

Higher debt load relative to revenue than 48% of similar nonprofits.

2020 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2020

Net Margin

16th percentile

-13%

Higher net margin than 16% of similar nonprofits.

2020 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

95th percentile

$147,928

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 18.9% of source-year revenue.

2020 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2020

Asset Growth

25th percentile

-3.2%

Faster asset growth than 25% of similar nonprofits.

2020 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

49th percentile

-5.6%

Faster revenue growth than 49% of similar nonprofits.

2020 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$2,748,373

Down $89,949 (-3.2%) from 2019

Net Assets

Down

$2,437,559

Down $83,139 (-3.3%) from 2019

Liabilities

Down

$310,814

Down $6,810 (-2.1%) from 2019

Revenue

Down

$781,842

Down $46,344 (-5.6%) from 2019

Expenses

Up

$882,401

Up $107,065 (+14%) from 2019

Net Income

Down

-$100,559

Down $153,409 (-290%) 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 2011: $2,608,375Liabilities 2011: $196,658Net Assets 2011: $2,411,7172011Assets 2012: $2,652,278Liabilities 2012: $197,856Net Assets 2012: $2,454,4222012Assets 2013: $2,637,357Liabilities 2013: $208,406Net Assets 2013: $2,428,9512013Assets 2014: $2,644,299Liabilities 2014: $266,085Net Assets 2014: $2,378,2142014Assets 2015: $2,648,480Liabilities 2015: $228,315Net Assets 2015: $2,420,1652015Assets 2016: $2,678,970Liabilities 2016: $242,394Net Assets 2016: $2,436,5762016Assets 2017: $2,685,154Liabilities 2017: $231,031Net Assets 2017: $2,454,1232017Assets 2018: $2,753,993Liabilities 2018: $300,914Net Assets 2018: $2,453,0792018Assets 2019: $2,838,322Liabilities 2019: $317,624Net Assets 2019: $2,520,6982019Assets 2020: $2,748,373Liabilities 2020: $310,814Net Assets 2020: $2,437,5592020Assets 2021: $2,639,998Liabilities 2021: $328,807Net Assets 2021: $2,311,1912021Assets 2022: $2,550,176Liabilities 2022: $407,927Net Assets 2022: $2,142,2492022Assets 2023: $3,261,339Liabilities 2023: $515,609Net Assets 2023: $2,745,7302023Assets 2024: $3,598,168Liabilities 2024: $560,444Net Assets 2024: $3,037,7242024Assets 2025: $3,923,920Liabilities 2025: $594,668Net Assets 2025: $3,329,2522025

Highlighted filing

2020

Assets$2,748,373
Liabilities$310,814
Net Assets$2,437,559

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $615,815Expenses 2011: $594,327Net Income 2011: $21,4882011Revenue 2012: $609,057Expenses 2012: $566,352Net Income 2012: $42,7052012Revenue 2013: $642,652Expenses 2013: $668,123Net Income 2013: -$25,4712013Revenue 2014: $668,146Expenses 2014: $718,884Net Income 2014: -$50,7382014Revenue 2015: $737,662Expenses 2015: $695,711Net Income 2015: $41,9512015Revenue 2016: $713,090Expenses 2016: $690,936Net Income 2016: $22,1542016Revenue 2017: $710,890Expenses 2017: $689,885Net Income 2017: $21,0052017Revenue 2018: $724,618Expenses 2018: $722,318Net Income 2018: $2,3002018Revenue 2019: $828,186Expenses 2019: $775,336Net Income 2019: $52,8502019Revenue 2020: $781,842Expenses 2020: $882,401Net Income 2020: -$100,5592020Revenue 2021: $791,195Expenses 2021: $905,456Net Income 2021: -$114,2612021Revenue 2022: $844,392Expenses 2022: $967,017Net Income 2022: -$122,6252022Revenue 2023: $1,647,051Expenses 2023: $1,053,627Net Income 2023: $593,4242023Revenue 2024: $1,609,935Expenses 2024: $1,317,940Net Income 2024: $291,9952024Revenue 2025: $1,674,830Expenses 2025: $1,383,302Net Income 2025: $291,5282025

Highlighted filing

2020

Revenue$781,842
Expenses$882,401
Net Income-$100,559
Jump To
Filing Snapshot
Filing Period
Nov 1, 2019 to Oct 31, 2020
Signed
May 26, 2021
Return Version
2019v5.0
Gross Receipts
$781,842
Mission and Program Overview

Mission

Operate a social recreational club

Operate a social/recreational club.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,620,211$1,609,352▼ $10,859
Cash and Non-Interest-Bearing Accounts$1,209,874$1,006,301▼ $203,573
Savings and Temporary Cash Investments-$124,772-
Prepaid Expenses and Deferred Charges$4,377$4,377→ $0
Accounts Receivable$3,860$3,571▼ $289
Total Assets$2,838,322$2,748,373▼ $89,949
Liabilities
Deferred Revenue$267,320$250,852▼ $16,468
Accounts Payable and Accrued Expenses$37,617$50,472▲ $12,855
Unsecured Notes Loans Payable$12,687$9,226▼ $3,461
Other Liabilities-$264-
Total Liabilities$317,624$310,814▼ $6,810
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,520,698$2,437,559▼ $83,139
Total Net Assets Fund Balance$2,520,698$2,437,559▼ $83,139
Total Liabilities and Net Assets / Fund Balance$2,838,322$2,748,373▼ $89,949

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$391,528$1,892,748$2,284,276
Land$1,037,359-$1,037,359
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Alan KirkmanExecutive Di-$147,928$147,928
Alan KirkmanExecutive Director-$147,928$147,928
Heather ThibodeauExecutive DiFT$17,381$17,381

Board Members and Trustees

NameTitle
Mike ZwrikoChair
Carole HallVice Chair
Cinde WarningtonDirector
Kevin SheppardDirector
Dave MorrisTrusteee
Alan ClowesSecretary
Marilyn HendersonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$645,750
Program Service Revenue
$129,046
Investment Income
$7,046
Other Revenue
$0
All Other Contributions
$645,750
Change in Net Assets
$-100,559
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$524,089
Salaries, Compensation, and Employee Benefits$358,312
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$44,274$288,615-$332,889
All Other Expenses$29,076$116,339-$145,415
Depreciation Depletion-$67,739-$67,739
Insurance-$35,628-$35,628
Office Expenses-$34,123-$34,123
Other Expenses$34,815$28,276-$28,276
Payroll Taxes$3,381$22,042-$25,423
Fees for Services Legal-$16,247-$16,247
Total Functional Expenses$111,546$770,855$0$882,401
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$264
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The association is a corporation, each of the 310 members has a voting member certrificate.

Form 990, Page 6, Part VI, Line 7A

The association members vote for the board of directors.

Form 990, Page 6, Part VI, Line 7B

The membbership votes annually on the budget, spending funds from reserves is also voted upon.

Form 990, Page 6, Part VI, Line 11B

The executive director first reviews the financial statements and tax returns in detail, then reviews with the tresurer before approving for finalization.

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

The board of directors and the executive director annually review and enforce compliance with the conflict of innterest policy.

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

The board of directors annually review and approve the compensation of the executive director.

Form 990, Page 6, Part VI, Line 19

The forms 990 and 990-t are available for inspection upon receipt of a a written request. The governing documents, conflict of interest policy and financial statements are available for inspection upon receipt of a written request.

Filing and Contact Details

Filer

Filer Name
Lsp Association
EIN
02-0314704
Address
2600 LAKE SHORE ROAD, GILFORD, NH 03246-9422

Signing Officer

Name
Heather Thibodeau
Title
Executive Director
Phone
6032937771
Signed
2021-05-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Thibodeau
Formed
1978
Legal Domicile
Nh
Voting Board Members
7
Independent Board Members
310
Employees
11

Preparer

Firm
Vachon Clukay & Company Pc
Address
608 CHESTNUT ST, MANCHESTER, NH 03104
Preparer
Gary G Boisvert
Phone
6036227070
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Tree work 0 27,620 0 recreation 17,520 0 0 water system 0 17,513 0 vehicle/equiment repair 0 15,796 0 maintenance 8,400 6,419 0 miscellaneous 0 10,487 0 propane 0 8,123 0 other taxes 0 6,979 0 telephone 0 6,615 0 road repair 0 5,864 0 security 0 5,165 0 facilities improvement 0 3,640 0 motel 2,606 0 0 safety & first aid 0 1,486 0 sewer system 0 632 0 tent & trailer area 550 0 0 total 29,076 116,339 0

Raw XML Appendix364 raw XML fields

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/SavingsAndTempCashInvstGrp/EOYAmt0124772
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0391528
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01892748
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02284276
IRS990ScheduleD/LandGrp/BookValueAmt01037359
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01037359
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0264
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01428887
IRS990ScheduleD/TotalLiabilityAmt0264
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0147928
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ALAN KIRKMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0147928
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS A CORPORATION, EACH OF THE 310 MEMBERS HAS A VOTING MEMBER CERTRIFICATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION MEMBERS VOTE FOR THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBBERSHIP VOTES ANNUALLY ON THE BUDGET, SPENDING FUNDS FROM RESERVES IS ALSO VOTED UPON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR FIRST REVIEWS THE FINANCIAL STATEMENTS AND TAX RETURNS IN DETAIL, THEN REVIEWS WITH THE TRESURER BEFORE APPROVING FOR FINALIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS AND THE EXECUTIVE DIRECTOR ANNUALLY REVIEW AND ENFORCE COMPLIANCE WITH THE CONFLICT OF INNTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS ANNUALLY REVIEW AND APPROVE THE COMPENSATION OF THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE FORMS 990 AND 990-T ARE AVAILABLE FOR INSPECTION UPON RECEIPT OF A A WRITTEN REQUEST. THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR INSPECTION UPON RECEIPT OF A WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TREE WORK 0 27,620 0 RECREATION 17,520 0 0 WATER SYSTEM 0 17,513 0 VEHICLE/EQUIMENT REPAIR 0 15,796 0 MAINTENANCE 8,400 6,419 0 MISCELLANEOUS 0 10,487 0 PROPANE 0 8,123 0 OTHER TAXES 0 6,979 0 TELEPHONE 0 6,615 0 ROAD REPAIR 0 5,864 0 SECURITY 0 5,165 0 FACILITIES IMPROVEMENT 0 3,640 0 MOTEL 2,606 0 0 SAFETY & FIRST AID 0 1,486 0 SEWER SYSTEM 0 632 0 TENT & TRAILER AREA 550 0 0 TOTAL 29,076 116,339 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 24E
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02838322
IRS990/TotalAssetsEOYAmt02748373
IRS990/TotalAssetsGrp/BOYAmt02838322
IRS990/TotalAssetsGrp/EOYAmt02748373
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0645750
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0770855
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0111546
IRS990/TotalFunctionalExpensesGrp/TotalAmt0882401
IRS990/TotalGrossUBIAmt07046
IRS990/TotalLiabilitiesBOYAmt0317624
IRS990/TotalLiabilitiesEOYAmt0310814
IRS990/TotalLiabilitiesGrp/BOYAmt0317624
IRS990/TotalLiabilitiesGrp/EOYAmt0310814
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02520698
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02437559
IRS990/TotalProgramServiceRevenueAmt0129046
IRS990/TotalReportableCompFromOrgAmt0165309
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0129046
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0781842
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt07046
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02838322
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02748373
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt012687
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt09226
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04 STONEWALL WAY
IRS990/USAddress/CityNm0NEWMARKET
IRS990/USAddress/StateAbbreviationCd0NH
IRS990/USAddress/ZIPCd003857
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt0310
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HEATHER THIBODEAU
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06032937771
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LSP ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LSPA
ReturnHeader/Filer/EIN0020314704
ReturnHeader/Filer/USAddress/AddressLine1Txt02600 LAKE SHORE ROAD
ReturnHeader/Filer/USAddress/CityNm0GILFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NH
ReturnHeader/Filer/USAddress/ZIPCd0032469422
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0020400031
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VACHON CLUKAY & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0608 CHESTNUT ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MANCHESTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd003104
ReturnHeader/PreparerPersonGrp/PhoneNum06036227070
ReturnHeader/PreparerPersonGrp/PreparationDt02021-05-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GARY G BOISVERT
ReturnHeader/ReturnTs02021-05-26T13:51:52-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-11-01
ReturnHeader/TaxPeriodEndDt02020-10-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.92$0.59$3.33$1.67$1.38$0.29
2024Detailed filing. Detailed filing data is available for this year.$3.60$0.56$3.04$1.61$1.32$0.29
2023Detailed filing. Detailed filing data is available for this year.$3.26$0.52$2.75$1.65$1.05$0.59
2022Detailed filing. Detailed filing data is available for this year.$2.55$0.41$2.14$0.84$0.97$0.12
2021Detailed filing. Detailed filing data is available for this year.$2.64$0.33$2.31$0.79$0.91$0.11
2020Detailed filing. Detailed filing data is available for this year.$2.75$0.31$2.44$0.78$0.88$0.10
2019Detailed filing. Detailed filing data is available for this year.$2.84$0.32$2.52$0.83$0.78$0.05
2018Detailed filing. Detailed filing data is available for this year.$2.75$0.30$2.45$0.72$0.72$0.00
2017Detailed filing. Detailed filing data is available for this year.$2.69$0.23$2.45$0.71$0.69$0.02
2016Detailed filing. Detailed filing data is available for this year.$2.68$0.24$2.44$0.71$0.69$0.02
2015Detailed filing. Detailed filing data is available for this year.$2.65$0.23$2.42$0.74$0.70$0.04
2014Detailed filing. Detailed filing data is available for this year.$2.64$0.27$2.38$0.67$0.72$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.64$0.21$2.43$0.64$0.67$0.03
2012Summary only. Only limited summary data is available for this year.$2.65$0.20$2.45$0.61$0.57$0.04
2011Summary only. Only limited summary data is available for this year.$2.61$0.20$2.41$0.62$0.59$0.02