Civic Intelligence

English Springer Spaniel Field Trial Association

EIN 14-6026499 • 501(c)7 • Northville, MI

Profile

The betterment of the english springer spaniel breed of dog through education, demonstration and research.

CO Kathy Nestor 9800 7 Mile RoadNorthville, MI 48167

www.essfta.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

34th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Net Margin

60th percentile

8.7%

Higher net margin than 60% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)7 • $500k-$1M nonprofits • Source year 2024

Asset Growth

57th percentile

4.3%

Faster asset growth than 57% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

72nd percentile

14%

Faster revenue growth than 72% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$504,578

Up $20,603 (+4.3%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$504,578

Up $20,603 (+4.3%) from 2023

Revenue

Up

$306,066

Up $38,618 (+14%) from 2023

Expenses

Up

$279,567

Up $36,012 (+15%) from 2023

Net Income

Up

$26,499

Up $2,606 (+11%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2011: $332,935Liabilities 2011: $7,1392011Assets 2012: $372,744Liabilities 2012: $7,418Net Assets 2012: $365,3262012Assets 2013: $400,201Liabilities 2013: $2,342Net Assets 2013: $397,8592013Assets 2014: $423,183Liabilities 2014: $1,923Net Assets 2014: $421,2602014Assets 2015: $438,718Liabilities 2015: $3,400Net Assets 2015: $435,3182015Assets 2016: $410,605Liabilities 2016: $2,000Net Assets 2016: $408,6052016Assets 2017: $403,198Liabilities 2017: $0Net Assets 2017: $403,1982017Assets 2018: $402,689Liabilities 2018: $0Net Assets 2018: $402,6892018Assets 2019: $390,996Liabilities 2019: $0Net Assets 2019: $390,9962019Assets 2020: $433,767Liabilities 2020: $9,8232020Assets 2021: $445,738Liabilities 2021: $0Net Assets 2021: $445,7382021Assets 2022: $460,082Liabilities 2022: $0Net Assets 2022: $460,0822022Assets 2023: $483,975Liabilities 2023: $0Net Assets 2023: $483,9752023Assets 2024: $504,578Liabilities 2024: $0Net Assets 2024: $504,5782024

Highlighted filing

2024

Assets$504,578
Liabilities$0
Net Assets$504,578

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2011: $171,796Expenses 2011: $160,029Net Income 2011: $11,7672011Revenue 2012: $204,301Expenses 2012: $164,771Net Income 2012: $39,5302012Revenue 2013: $229,353Expenses 2013: $196,820Net Income 2013: $32,5332013Revenue 2014: $209,070Expenses 2014: $185,569Net Income 2014: $23,5012014Revenue 2015: $224,635Expenses 2015: $210,577Net Income 2015: $14,0582015Revenue 2016: $151,222Expenses 2016: $177,935Net Income 2016: -$26,7132016Revenue 2017: $220,393Expenses 2017: $225,800Net Income 2017: -$5,4072017Revenue 2018: $212,579Expenses 2018: $214,785Net Income 2018: -$2,2062018Revenue 2019: $187,098Expenses 2019: $199,266Net Income 2019: -$12,1682019Revenue 2020: $74,494Expenses 2020: $41,546Net Income 2020: $32,9482020Revenue 2021: $211,520Expenses 2021: $189,726Net Income 2021: $21,7942021Revenue 2022: $212,293Expenses 2022: $197,949Net Income 2022: $14,3442022Revenue 2023: $267,448Expenses 2023: $243,555Net Income 2023: $23,8932023Revenue 2024: $306,066Expenses 2024: $279,567Net Income 2024: $26,4992024

Highlighted filing

2024

Revenue$306,066
Expenses$279,567
Net Income$26,499

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.05$0.00$5.05$3.06$2.80$0.26
2023Summary only. Only limited summary data is available for this year.$4.84$0.00$4.84$2.67$2.44$0.24
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.60$0.00$4.60$2.12$1.98$0.14
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.46$0.00$4.46$2.12$1.90$0.22
2020Summary only. Only limited summary data is available for this year.$4.34$0.10$0.74$0.42$0.33
2019Summary only. Only limited summary data is available for this year.$3.91$0.00$3.91$1.87$1.99$0.12
2018Summary only. Only limited summary data is available for this year.$4.03$0.00$4.03$2.13$2.15$0.02
2017Summary only. Only limited summary data is available for this year.$4.03$0.00$4.03$2.20$2.26$0.05
2016Summary only. Only limited summary data is available for this year.$4.11$0.02$4.09$1.51$1.78$0.27
2015Summary only. Only limited summary data is available for this year.$4.39$0.03$4.35$2.25$2.11$0.14
2014Summary only. Only limited summary data is available for this year.$4.23$0.02$4.21$2.09$1.86$0.24
2013Summary only. Only limited summary data is available for this year.$4.00$0.02$3.98$2.29$1.97$0.33
2012Summary only. Only limited summary data is available for this year.$3.73$0.07$3.65$2.04$1.65$0.40
2011Summary only. Only limited summary data is available for this year.$3.33$0.07$1.72$1.60$0.12
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 20, 2023
Return Version
2022v5.0
Gross Receipts
$218,336
Mission and Program Overview

Mission

The betterment of the english springer spaniel breed of dog through education, deonstration and research.

The betterment of the english springer spaniel breed of dog through education, demonstration and research.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$232,429$254,464▲ $22,035
Savings and Temporary Cash Investments$173,839$174,015▲ $176
Prepaid Expenses and Deferred Charges$35,374$27,667▼ $7,707
Inventories for Sale or Use$4,096$3,936▼ $160
Total Assets$445,738$460,082▲ $14,344
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$445,738$460,082▲ $14,344
Total Net Assets Fund Balance$445,738$460,082▲ $14,344
Total Liabilities and Net Assets / Fund Balance$445,738$460,082▲ $14,344
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cristy JoyPresident
Bev Sigl FeltonBench Vice President
Mike NolanField Vice President
Susannne BurgessAka Delegategovernor
Bob BeauchampGovernor
Carol HathawayGovernor
Carol JansenGovernor
Dean KoehlerGovernor
Elaine OkeefeGovernor
Janet WarnerGovernor
Josh RiddleGovernor
Kathy PatregnaniGovernor
Lori DelorenzoGovernor
Mark GebertGovernor
Pam HoltGovernor
Rick ShivelyGovernor
Steve SeltzerGovernor
Ted LagalaGovernor
Judy ManlyRecording Secretary
Kathy NestorTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$209,960
Investment Income
$349
Other Revenue
$1,984
Change in Net Assets
$14,344
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$192,699
Grants and Similar Amounts Paid$5,250
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$56,369$4,637-$61,006
Other Expenses$19,169--$19,169
Conferences and Meetings$8,435--$8,435
Grants to Domestic Orgs$5,250--$5,250
Information Technology$3,813--$3,813
Insurance-$2,158-$2,158
Occupancy-$1,200-$1,200
Advertising$500--$500
Office Expenses$119--$119
Total Functional Expenses$189,954$7,995$0$197,949
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

Members or stockholder classes and rights Part VI line 6

Line 6 - explanation of classes of members or shareholders:the organization consists of members that have an interest in furthering the english springer spaniel breed through developing standards for conformation and performance and demonstrating the traits of the breed through participating in events which demonstrate to the public the abilities of the breed. The members also have an interest in educating the public with respect to the issues surrounding responsible breeding and training of english springer spaniels.

Member election for additional members Part VI line 7A

Line 7a - how members or shareholders elect governing bodythe members elect the board of governers of the organization. The members also make their concerns known to the board of governors through communication avenues that are available to all members.

Governing body decisions Part VI line 7B

Line 7b - decision of governing body approval by members or shareholderscertain actions of the board of governors require membership approval such as amendment of by-laws.

Form 990 governing body review Part VI line 11

Line 11b - form 990 review processthe financial statements are presented to the board of governors at the annual meeting. The tax return is prepared by the treasurer of the organization after the financial statements have been approved and accepted by the board of governors.

Governing documents etc available to public Part VI line 19

Line 19 - other organization documents publicly availablegoverning documents and financial statements are available on the organization website.

Filing and Contact Details

Filer

Filer Name
English Springer Spaniel Field Trial Association
EIN
14-6026499
Address
CO KATHY NESTOR 9800 7 MILE ROAD, NORTHVILLE, MI 48167

Signing Officer

Name
Kathy Nestor
Title
Treasurer
Phone
2487052648
Signed
2023-10-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy Nestor
Formed
1936
Legal Domicile
De
Voting Board Members
20
Independent Board Members
20
Employees
0
Volunteers
150

Preparer

Firm
Clarence H Johnson PC - CPAs
Address
26076 Woodward Ave, Royal Oak, MI 48067
Preparer
James C Johnson
Phone
2483984040
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Expense (a)total (b)program serv (c) mgmt & generaljudges expenses $ 18,326 $ 18,326 $ 0site expenses 15,666 15,666 0akc fees 7,485 7,485 0birds & planters 6,795 6,795 0catalogs, ads & print 5,036 5,036 0printing & publications 2,593 0 2,593 rental equipment 2,000 2,000 0bank service fees 1,552 144 1,408postage/shipping 867 867 0corporate fees 536 50 486administration expense 150 0 150

Raw XML AppendixShowing 400 of 435 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/Form990PartVIISectionAGrp/TitleTxt15PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt16TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt17FIELD VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt19BENCH VICE PRESIDENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 6 - EXPLANATION OF CLASSES OF MEMBERS OR SHAREHOLDERS:THE ORGANIZATION CONSISTS OF MEMBERS THAT HAVE AN INTEREST IN FURTHERING THE ENGLISH SPRINGER SPANIEL BREED THROUGH DEVELOPING STANDARDS FOR CONFORMATION AND PERFORMANCE AND DEMONSTRATING THE TRAITS OF THE BREED THROUGH PARTICIPATING IN EVENTS WHICH DEMONSTRATE TO THE PUBLIC THE ABILITIES OF THE BREED. THE MEMBERS ALSO HAVE AN INTEREST IN EDUCATING THE PUBLIC WITH RESPECT TO THE ISSUES SURROUNDING RESPONSIBLE BREEDING AND TRAINING OF ENGLISH SPRINGER SPANIELS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 7A - HOW MEMBERS OR SHAREHOLDERS ELECT GOVERNING BODYTHE MEMBERS ELECT THE BOARD OF GOVERNERS OF THE ORGANIZATION. THE MEMBERS ALSO MAKE THEIR CONCERNS KNOWN TO THE BOARD OF GOVERNORS THROUGH COMMUNICATION AVENUES THAT ARE AVAILABLE TO ALL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LINE 7B - DECISION OF GOVERNING BODY APPROVAL BY MEMBERS OR SHAREHOLDERSCERTAIN ACTIONS OF THE BOARD OF GOVERNORS REQUIRE MEMBERSHIP APPROVAL SUCH AS AMENDMENT OF BY-LAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LINE 11B - FORM 990 REVIEW PROCESSTHE FINANCIAL STATEMENTS ARE PRESENTED TO THE BOARD OF GOVERNORS AT THE ANNUAL MEETING. THE TAX RETURN IS PREPARED BY THE TREASURER OF THE ORGANIZATION AFTER THE FINANCIAL STATEMENTS HAVE BEEN APPROVED AND ACCEPTED BY THE BOARD OF GOVERNORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LINE 19 - OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLEGOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EXPENSE (A)TOTAL (B)PROGRAM SERV (C) MGMT & GENERALJUDGES EXPENSES $ 18,326 $ 18,326 $ 0SITE EXPENSES 15,666 15,666 0AKC FEES 7,485 7,485 0BIRDS & PLANTERS 6,795 6,795 0CATALOGS, ADS & PRINT 5,036 5,036 0PRINTING & PUBLICATIONS 2,593 0 2,593 RENTAL EQUIPMENT 2,000 2,000 0BANK SERVICE FEES 1,552 144 1,408POSTAGE/SHIPPING 867 867 0CORPORATE FEES 536 50 486ADMINISTRATION EXPENSE 150 0 150
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other expenses Part IX line 24e
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