Civic Intelligence

Ditto Upscale Resale

990 • Fiscal year 2013 • EIN 20-1081481

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 25, 2014

571 East 8th Street49423

(616) 396-8870

Siviq Scores

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

Liabilities / Assets

80th percentile

0.57x

Higher debt load relative to assets than 80% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

85th percentile

1.21x

Higher debt load relative to revenue than 85% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

80th percentile

23%

Higher net margin than 80% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

41st percentile

$19,000

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

35th percentile

-1.4%

Faster asset growth than 35% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

35th percentile

-1.7%

Faster revenue growth than 35% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Assets

Down

$1,888,098

Down $26,783 (-1.4%) from 2012

Net Assets

Up

$818,289

Up $207,187 (+34%) from 2012

Liabilities

Down

$1,069,809

Down $233,970 (-18%) from 2012

Revenue

Down

$882,982

Down $15,384 (-1.7%) from 2012

Expenses

Up

$675,795

Up $14,059 (+2.1%) from 2012

Net Income

Down

$207,187

Down $29,443 (-12%) from 2012

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 2011: $1,906,739Liabilities 2011: $1,532,267Net Assets 2011: $374,4722011Assets 2012: $1,914,881Liabilities 2012: $1,303,779Net Assets 2012: $611,1022012Assets 2013: $1,888,098Liabilities 2013: $1,069,809Net Assets 2013: $818,2892013Assets 2014: $1,942,002Liabilities 2014: $871,338Net Assets 2014: $1,070,6642014Assets 2015: $1,928,911Liabilities 2015: $632,193Net Assets 2015: $1,296,7182015Assets 2016: $1,843,625Liabilities 2016: $412,894Net Assets 2016: $1,430,7312016Assets 2017: $2,009,841Liabilities 2017: $193,933Net Assets 2017: $1,815,9082017Assets 2018: $1,816,904Liabilities 2018: $78,574Net Assets 2018: $1,738,3302018Assets 2019: $1,910,900Liabilities 2019: $12,402Net Assets 2019: $1,898,4982019Assets 2020: $1,960,392Liabilities 2020: $13,920Net Assets 2020: $1,946,4722020Assets 2021: $2,215,536Liabilities 2021: $11,012Net Assets 2021: $2,204,5242021Assets 2022: $2,435,796Liabilities 2022: $14,181Net Assets 2022: $2,421,6152022Assets 2023: $2,582,886Liabilities 2023: $6,358Net Assets 2023: $2,576,5282023

Highlighted filing

2013

Assets$1,888,098
Liabilities$1,069,809
Net Assets$818,289

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $812,787Expenses 2011: $663,319Net Income 2011: $149,4682011Revenue 2012: $898,366Expenses 2012: $661,736Net Income 2012: $236,6302012Revenue 2013: $882,982Expenses 2013: $675,795Net Income 2013: $207,1872013Revenue 2014: $968,246Expenses 2014: $715,871Net Income 2014: $252,3752014Revenue 2015: $1,022,054Expenses 2015: $796,000Net Income 2015: $226,0542015Revenue 2016: $953,894Expenses 2016: $819,881Net Income 2016: $134,0132016Revenue 2017: $1,264,116Expenses 2017: $878,939Net Income 2017: $385,1772017Revenue 2018: $1,131,916Expenses 2018: $1,209,494Net Income 2018: -$77,5782018Revenue 2019: $1,270,849Expenses 2019: $1,110,681Net Income 2019: $160,1682019Revenue 2020: $1,184,597Expenses 2020: $1,136,623Net Income 2020: $47,9742020Revenue 2021: $1,601,349Expenses 2021: $1,343,297Net Income 2021: $258,0522021Revenue 2022: $1,615,319Expenses 2022: $1,398,228Net Income 2022: $217,0912022Revenue 2023: $1,700,536Expenses 2023: $1,545,623Net Income 2023: $154,9132023

Highlighted filing

2013

Revenue$882,982
Expenses$675,795
Net Income$207,187
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 25, 2014
Return Version
2013v3.1
Gross Receipts
$992,400
Mission and Program Overview

Mission

Supports christian education through sale of donated items.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,734,367$1,683,635▼ $50,732
Cash and Non-Interest-Bearing Accounts$180,514$204,463▲ $23,949
Total Assets$1,914,881$1,888,098▼ $26,783
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,295,833$1,064,141▼ $231,692
Other Liabilities$7,946$5,668▼ $2,278
Total Liabilities$1,303,779$1,069,809▼ $233,970
Net Assets / Fund Balance
Unrestricted Net Assets$611,102$818,289▲ $207,187
Total Net Assets Fund Balance$611,102$818,289▲ $207,187
Total Liabilities and Net Assets / Fund Balance$1,914,881$1,888,098▼ $26,783

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,467,938$210,498$1,678,436
Land$200,000-$200,000
Other Land Buildings$9,714$42,012$51,726
Equipment$5,983$20,876$26,859
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mitzy BerensDirectorPT$19,000$19,000

Board Members and Trustees

NameTitle
Kurt DykemaPresident
Bob LengerV. President
Bonnie MannesDirector
Ryan ElenbaasDirector
Shelly BassDirector
Mary Van DamSecretary
Jeff BrouwerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,750
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$876,232
All Other Contributions
$6,750
Change in Net Assets
$207,187
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$349,635
Other Expenses$215,951
Salaries, Compensation, and Employee Benefits$110,209
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$349,635--$349,635
Other Salaries and Wages$101,909--$101,909
Depreciation Depletion$50,729--$50,729
Occupancy$49,503--$49,503
Interest$40,629--$40,629
Office Expenses$22,583--$22,583
Advertising$10,610--$10,610
Payroll Taxes$8,300--$8,300
Travel$6,019--$6,019
Other Expenses$4,424--$4,424
Total Functional Expenses$675,795$0$0$675,795
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
38-1416520-3Student Tuition Aid$210,790
38-1566660-3Student Tuition Aid$138,845
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$5,668
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
Yes
Conflict-of-interest policy
No
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

The return is reviewed by the board prior to its submission.

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

All compensation is determined by the board of directors.

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

All compensation is determined by the board of directors.

Form 990, Page 6, Part VI, Line 19

Upon request, an individual is allowed to review the returns and other documents in a meeting with a board member or the executive director. Form 990 for the organization is available to the public at www.guidestar.org

Filing and Contact Details

Filer

EIN
20-1081481
Phone
6163968870

Signing Officer

Name
Kurt Dykema
Title
President
Phone
6163968870
Signed
2014-08-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kurt Dykema
Formed
2005
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
22
Volunteers
125

Preparer

Preparer
David Nienhuis
Phone
6167724615
Supplemental Narrative

Additional Explanations

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

Ditto upscale resale exists to help put children through holland christian and zeeland christian schools. 100% of our proceeds go straight to students tuition. When you donate to or purchase from us, you have a direct impact on a childs education.

Raw XML Appendix387 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/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2V. PRESIDENT
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0210498
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01678436
IRS990ScheduleD/EquipmentGrp/BookValueAmt05983
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020876
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt026859
IRS990ScheduleD/LandGrp/BookValueAmt0200000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0200000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09714
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt042012
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt051726
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05668
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01683635
IRS990ScheduleD/TotalLiabilityAmt05668
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt0138845
IRS990ScheduleI/RecipientTable/CashGrantAmt1210790
IRS990ScheduleI/RecipientTable/IRCSectionDesc03
IRS990ScheduleI/RecipientTable/IRCSectionDesc13
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0STUDENT TUITION AID
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1STUDENT TUITION AID
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10ZEELAND CHRISTIAN SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine11HOLLAND CHRISTIAN SCHOOL
IRS990ScheduleI/RecipientTable/RecipientEIN0381566660
IRS990ScheduleI/RecipientTable/RecipientEIN1381416520
IRS990ScheduleI/RecipientTable/USAddress/AddressLine10334 CENTRAL AVENUE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine11956 OTTAWA AVENUE
IRS990ScheduleI/RecipientTable/USAddress/City0ZEELAND
IRS990ScheduleI/RecipientTable/USAddress/City1HOLLAND
IRS990ScheduleI/RecipientTable/USAddress/State0MI
IRS990ScheduleI/RecipientTable/USAddress/State1MI
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode049464
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode149423
IRS990ScheduleI/Total501c3OrgCnt02
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DITTO UPSCALE RESALE EXISTS TO HELP PUT CHILDREN THROUGH HOLLAND CHRISTIAN AND ZEELAND CHRISTIAN SCHOOLS. 100% OF OUR PROCEEDS GO STRAIGHT TO STUDENTS TUITION. WHEN YOU DONATE TO OR PURCHASE FROM US, YOU HAVE A DIRECT IMPACT ON A CHILDS EDUCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE RETURN IS REVIEWED BY THE BOARD PRIOR TO ITS SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST, AN INDIVIDUAL IS ALLOWED TO REVIEW THE RETURNS AND OTHER DOCUMENTS IN A MEETING WITH A BOARD MEMBER OR THE EXECUTIVE DIRECTOR. FORM 990 FOR THE ORGANIZATION IS AVAILABLE TO THE PUBLIC AT WWW.GUIDESTAR.ORG
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01914881
IRS990/TotalAssetsEOYAmt01888098
IRS990/TotalAssetsGrp/BOYAmt01914881
IRS990/TotalAssetsGrp/EOYAmt01888098
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt06750
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0675795
IRS990/TotalFunctionalExpensesGrp/TotalAmt0675795
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01303779
IRS990/TotalLiabilitiesEOYAmt01069809
IRS990/TotalLiabilitiesGrp/BOYAmt01303779
IRS990/TotalLiabilitiesGrp/EOYAmt01069809
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0611102
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0818289
IRS990/TotalOtherProgSrvcExpenseAmt050729
IRS990/TotalProgramServiceExpensesAmt0675795
IRS990/TotalReportableCompFromOrgAmt019000
IRS990/TotalRevenueGrp/ExclusionAmt0876232
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0882982
IRS990/TotalVolunteersCnt0125
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01914881
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01888098
IRS990/TravelGrp/ProgramServicesAmt06019
IRS990/TravelGrp/TotalAmt06019
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0611102
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0818289
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10571 EAST 8TH STREET
IRS990/USAddress/City0HOLLAND
IRS990/USAddress/State0MI
IRS990/USAddress/ZIPCode049423
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.DITTORESALE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KURT DYKEMA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06163968870
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-25
ReturnHeader/Filer/BusinessName/BusinessNameLine10DITTO UPSCALE RESALE
ReturnHeader/Filer/BusinessNameControlTxt0DITT
ReturnHeader/Filer/EIN0201081481
ReturnHeader/Filer/PhoneNum06163968870
ReturnHeader/Filer/USAddress/AddressLine10571 EAST 8TH STREET
ReturnHeader/Filer/USAddress/City0HOLLAND
ReturnHeader/Filer/USAddress/State0MI
ReturnHeader/Filer/USAddress/ZIPCode049423
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382157876
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10KIEKOVER SCHOLMA & SHUMAKER PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 280
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0ZEELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0494640280
ReturnHeader/PreparerPersonGrp/PhoneNum06167724615
ReturnHeader/PreparerPersonGrp/PreparationDt02014-08-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID NIENHUIS
ReturnHeader/ReturnTs02014-08-27T09:28:28-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$2.58$0.01$2.58$1.70$1.55$0.15
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.44$0.01$2.42$1.62$1.40$0.22
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.22$0.01$2.20$1.60$1.34$0.26
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.96$0.01$1.95$1.18$1.14$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.91$0.01$1.90$1.27$1.11$0.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.82$0.08$1.74$1.13$1.21$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$0.19$1.82$1.26$0.88$0.39
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.84$0.41$1.43$0.95$0.82$0.13
2015Detailed filing. Detailed filing data is available for this year.$1.93$0.63$1.30$1.02$0.80$0.23
2014Detailed filing. Detailed filing data is available for this year.$1.94$0.87$1.07$0.97$0.72$0.25
2013Detailed filing. Detailed filing data is available for this year.$1.89$1.07$0.82$0.88$0.68$0.21
2012Summary only. Only limited summary data is available for this year.$1.91$1.30$0.61$0.90$0.66$0.24
2011Summary only. Only limited summary data is available for this year.$1.91$1.53$0.37$0.81$0.66$0.15
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • $1M-$5M nonprofits