Civic Intelligence

Local First Educational Foundation

EIN 20-4696543 • 501(c)3 • Grand Rapids, MI

Profile

We lead the development of an economy grounded in local ownership that meets the basic needs of people, builds local wealth and social capital, functions in harmony with our ecosystem, and encourages joyful community.

1209 Kalamazoo Ave SEGrand Rapids, MI 49507

www.localfirst.com

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)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

60th percentile

9.6%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

95th percentile

149%

Faster asset growth than 95% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

90th percentile

92%

Faster revenue growth than 90% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$153,020

Up $91,546 (+149%) from 2023

Liabilities

Down

$0

Down $1,750 (-100%) from 2023

Net Assets

Up

$153,020

Up $93,296 (+156%) from 2023

Operations
Liabilities / Revenue35th percentileNet Margin60th percentile

Revenue

Up

$972,764

Up $466,737 (+92%) from 2023

Expenses

Up

$879,468

Up $221,540 (+34%) from 2023

Net Income

Up

$93,296

Up $245,197 (+161%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth95th percentile

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

$300K$200K$100K$0-$100KAssets 2010: $43,688Liabilities 2010: $83,707Net Assets 2010: -$40,0192010Assets 2011: $44,255Liabilities 2011: $36,246Net Assets 2011: $8,0092011Assets 2012: $38,156Liabilities 2012: $10,008Net Assets 2012: $28,1482012Assets 2013: $106,183Liabilities 2013: $6,000Net Assets 2013: $100,1832013Assets 2014: $174,750Liabilities 2014: $146,439Net Assets 2014: $28,3112014Assets 2015: $284,495Liabilities 2015: $232,837Net Assets 2015: $51,6582015Assets 2016: $99,332Liabilities 2016: $50,961Net Assets 2016: $48,3712016Assets 2017: $91,003Liabilities 2017: $0Net Assets 2017: $91,0032017Assets 2018: $98,769Liabilities 2018: $26,093Net Assets 2018: $72,6762018Assets 2019: $224,189Liabilities 2019: $1,138Net Assets 2019: $223,0512019Assets 2020: $294,675Liabilities 2020: $1,400Net Assets 2020: $293,2752020Assets 2021: $221,915Liabilities 2021: $2,120Net Assets 2021: $219,7952021Assets 2022: $214,465Liabilities 2022: $2,840Net Assets 2022: $211,6252022Assets 2023: $61,474Liabilities 2023: $1,750Net Assets 2023: $59,7242023Assets 2024: $153,020Liabilities 2024: $0Net Assets 2024: $153,0202024

Highlighted filing

2024

Assets$153,020
Liabilities$0
Net Assets$153,020
Open 2024 Filing

Operations Trend

Revenue Growth90th percentile

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

$1.0M$500K$0-$500KRevenue 2010: $42,040Expenses 2010: $71,351Net Income 2010: -$29,3112010Revenue 2011: $195,425Expenses 2011: $147,397Net Income 2011: $48,0282011Revenue 2012: $194,844Expenses 2012: $194,975Net Income 2012: -$1312012Revenue 2013: $227,838Expenses 2013: $155,803Net Income 2013: $72,0352013Revenue 2014: $117,042Expenses 2014: $194,914Net Income 2014: -$77,8722014Revenue 2015: $298,625Expenses 2015: $275,278Net Income 2015: $23,3472015Revenue 2016: $267,965Expenses 2016: $271,252Net Income 2016: -$3,2872016Revenue 2017: $381,570Expenses 2017: $338,938Net Income 2017: $42,6322017Revenue 2018: $255,954Expenses 2018: $274,281Net Income 2018: -$18,3272018Revenue 2019: $528,507Expenses 2019: $378,132Net Income 2019: $150,3752019Revenue 2020: $421,645Expenses 2020: $351,421Net Income 2020: $70,2242020Revenue 2021: $224,548Expenses 2021: $298,028Net Income 2021: -$73,4802021Revenue 2022: $389,138Expenses 2022: $397,308Net Income 2022: -$8,1702022Revenue 2023: $506,027Expenses 2023: $657,928Net Income 2023: -$151,9012023Revenue 2024: $972,764Expenses 2024: $879,468Net Income 2024: $93,2962024

Highlighted filing

2024

Revenue$972,764
Expenses$879,468
Net Income$93,296
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$153,020
Liabilities
$0
Net assets
$153,020
Revenue
$972,764
Expenses
$879,468
Net income
$93,296
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.53$0.00$1.53$9.73$8.79$0.93
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.61$0.02$0.60$5.06$6.58$1.52
2022Detailed filing. Detailed filing data is available for this year.$2.14$0.03$2.12$3.89$3.97$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.22$0.02$2.20$2.25$2.98$0.73
2020Detailed filing. Detailed filing data is available for this year.$2.95$0.01$2.93$4.22$3.51$0.70
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.24$0.01$2.23$5.29$3.78$1.50
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.26$0.73$2.56$2.74$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.00$0.91$3.82$3.39$0.43
2016Detailed filing. Detailed filing data is available for this year.$0.99$0.51$0.48$2.68$2.71$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.84$2.33$0.52$2.99$2.75$0.23
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.75$1.46$0.28$1.17$1.95$0.78
2013Detailed filing. Detailed filing data is available for this year.$1.06$0.06$1.00$2.28$1.56$0.72
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.10$0.28$1.95$1.95$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.36$0.08$1.95$1.47$0.48
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.84$0.40$0.42$0.71$0.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 2, 2025
Return Version
2024v5.1
Gross Receipts
$978,531
Mission and Program Overview

Mission

We lead the development of an economy grounded in local ownership that meets the basic needs of people, builds local wealth and social capital, functions in harmony with our ecosystem, and encourages joyful community.

To provide business education to local businesses

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$59,724$153,020▲ $93,296
Cash and Non-Interest-Bearing Accounts$20,725$131,633▲ $110,908
Land, Buildings, and Equipment, Net$35,749$21,387▼ $14,362
Accounts Receivable$5,000$0▼ $5,000
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$61,474$153,020▲ $91,546
Liabilities
Accounts Payable and Accrued Expenses$1,750$0▼ $1,750
Total Liabilities$1,750$0▼ $1,750
Net Assets / Fund Balance
Total Net Assets Fund Balance$59,724$153,020▲ $93,296
Total Liabilities and Net Assets / Fund Balance$61,474$153,020▲ $91,546

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$21,387$73,223-
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Tammy KarasPresident
Gary GlassBoard Member
Kaylee Moreno BurkeBoard Member
Kyama KitaviBoard Member
Carlos MartinezSecretary
Samuel SedleckyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$946,661
Program Service Revenue
$31,870
Investment Income
$0
Other Revenue
$-5,767
All Other Contributions
$922,306
Change in Net Assets
$93,296
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$816,137
Total Fundraising Expense$121,923
Grants and Similar Amounts Paid$63,331
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$425,023$116,733$116,733$658,489
Grants to Domestic Orgs$63,331--$63,331
Fees for Services Accounting-$21,211-$21,211
Fees for Services Other$1,150$18,525-$19,675
Depreciation Depletion-$15,468-$15,468
Occupancy-$3,503$3,503$7,006
All Other Expenses$1,016$5,168-$6,184
Travel$2,407$3,438-$5,845
Other Expenses$7,270$5,048$1,687$5,048
Insurance-$4,179-$4,179
Total Functional Expenses$512,636$244,909$121,923$879,468
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Local First of West MichiganGrand Rapids, MI501(c)6To Hold Comprehensive Community Outreach, Educational Workshops, and Work Toward Lessening Economic Disparities and Create and Retain Local Jobs and Resources.$63,311
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$5,767
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Pfe Events$24,355-$5,767-
Total Events$24,355-$5,767$-5,767
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
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
Yes
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, Part VI, Section B, Line 11B

“The form is prepared by our accountant and reviewed by our treasurer and president.”

Form 990, Part VI, Section B, Line 12C

“To ensure that the organization operates in a manner consistent with its tax-exempt purposes and that it does not engage in activities that could jeopardize its status as an organization exempt from federal income tax, periodic review shall be conducted. The periodic reviews shall, at a miniumum, include the following subjects: a. Whether compensation arrangements and benefits, if any, are reasonable, based on competent survey information and are the results of arm's-length bargaining. B. Whether partnership and joint venture arrangements and arrangements with management organizations conform to written policies, are properly recorded, reflect reasonable payments for goods and services, further the organization's tax-exempt purposes and do not result in inurement, an impermissible private benefit, or an excess benefit transaction.”

Form 990, Part VI, Section B, Line 15

“The board reviews the salary of the president periodically to determine a level of compensation that is reasonable considering the skills offered compared with others having a similar skill sets and the furtherance of the organization's mission. The presdient is a w2 employee of local first of west michigan. Local first educational foundation contracts with local first of west michigan for support.”

Form 990, Part VI, Section C, Line 18

“The 990 is available upon written request to the business office”

Form 990, Part VI, Section C, Line 19

“The conflict of interest policy and financial statements are made available upon written request to the business office.”

Filing and Contact Details

Filer

Filer Name
Local First Educational Foundation
EIN
20-4696543
Phone
6168083788
Address
1209 KALAMAZOO AVE SE, GRAND RAPIDS, MI 49507

Signing Officer

Name
Carlos Martinez
Title
President
Phone
6168083788
Signed
2025-06-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carlos Martinez
Formed
2006
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
15

Preparer

Firm
Vander Ploeg Bergakker & Associates
Address
4145 EMBASSY DRIVE SE, GRAND RAPIDS, MI 49546
Preparer
Steve Johnson
Phone
6169570691
Raw XML AppendixShowing 400 of 420 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01750
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt00
IRS990/AccountsReceivableGrp/BOYAmt05000
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE BUSINESS EDUCATION TO LOCAL BUSINESSES
IRS990/AddressChangeInd0X
IRS990/AllOtherContributionsAmt0922306
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt05168
IRS990/AllOtherExpensesGrp/ProgramServicesAmt01016
IRS990/AllOtherExpensesGrp/TotalAmt06184
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CARLOS MARTINEZ
IRS990/BooksInCareOfDetail/PhoneNum06168083788
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01209 KALAMAZOO AVE SE
IRS990/BooksInCareOfDetail/USAddress/CityNm0GRAND RAPIDS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd049507
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt020725
IRS990/CashNonInterestBearingGrp/EOYAmt0131633
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt024355
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0946661
IRS990/CYGrantsAndSimilarPaidAmt063331
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0816137
IRS990/CYOtherRevenueAmt0-5767
IRS990/CYProgramServiceRevenueAmt031870
IRS990/CYRevenuesLessExpensesAmt093296
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0879468
IRS990/CYTotalFundraisingExpenseAmt0121923
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0972764
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt015468
IRS990/DepreciationDepletionGrp/TotalAmt015468
IRS990/Desc0LOCAL FIRST EDUCATION FOUNDATION CONDUCTS COMMUNITY EDUCATION EVENTS, INCLUDING OUR GOOD FOR MICHIGAN PROGRAM, TO EDUCATE BUSINESS ON HOW TO IMPROVE THEIR, SOCIAL, ENVIRONMENTAL AND EMPLOYEE IMPACT, AND WE FACILITATE CONVERSATIONS ABOUT LOCAL OWNERSHIP AND LOCAL INVESTMENT BUILDS A MORE RESILIENT ECONOMY
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0449305
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt021211
IRS990/FeesForServicesAccountingGrp/TotalAmt021211
IRS990/FeesForServicesManagementGrp/FundraisingAmt0116733
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt0116733
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt0425023
IRS990/FeesForServicesManagementGrp/TotalAmt0658489
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt018525
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt01150
IRS990/FeesForServicesOtherGrp/TotalAmt019675
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0TAMMY KARAS
IRS990/Form990PartVIISectionAGrp/PersonNm1SAMUEL SEDLECKY
IRS990/Form990PartVIISectionAGrp/PersonNm2CARLOS MARTINEZ
IRS990/Form990PartVIISectionAGrp/PersonNm3KAYLEE MORENO BURKE
IRS990/Form990PartVIISectionAGrp/PersonNm4KYAMA KITAVI
IRS990/Form990PartVIISectionAGrp/PersonNm5GARY GLASS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02006
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt024355
IRS990/FundraisingDirectExpensesAmt05767
IRS990/FundraisingGrossIncomeAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt063331
IRS990/GrantsToDomesticOrgsGrp/TotalAmt063331
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0978531
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt04179
IRS990/InsuranceGrp/TotalAmt04179
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt073223
IRS990/LandBldgEquipBasisNetGrp/BOYAmt035749
IRS990/LandBldgEquipBasisNetGrp/EOYAmt021387
IRS990/LandBldgEquipCostOrOtherBssAmt094610
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0WE LEAD THE DEVELOPMENT OF AN ECONOMY GROUNDED IN LOCAL OWNERSHIP THAT MEETS THE BASIC NEEDS OF PEOPLE, BUILDS LOCAL WEALTH AND SOCIAL CAPITAL, FUNCTIONS IN HARMONY WITH OUR ECOSYSTEM, AND ENCOURAGES JOYFUL COMMUNITY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt059724
IRS990/NetAssetsOrFundBalancesEOYAmt0153020
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-5767
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-5767
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt03503
IRS990/OccupancyGrp/ManagementAndGeneralAmt03503
IRS990/OccupancyGrp/TotalAmt07006
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0MARKETING & DESIGN
IRS990/OtherExpensesGrp/Desc1FOOD & BEVERAGE EXPENSE
IRS990/OtherExpensesGrp/Desc2EDUCATIONAL PROGRAMS
IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/FundraisingAmt01687
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt048594
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12984
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt258
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt35048
IRS990/OtherExpensesGrp/ProgramServicesAmt012439
IRS990/OtherExpensesGrp/ProgramServicesAmt17270
IRS990/OtherExpensesGrp/TotalAmt048594
IRS990/OtherExpensesGrp/TotalAmt115423
IRS990/OtherExpensesGrp/TotalAmt29015
IRS990/OtherExpensesGrp/TotalAmt35048
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0CARLOS MARTINEZ
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0561499
IRS990/ProgramServiceRevenueGrp/BusinessCd1541610
IRS990/ProgramServiceRevenueGrp/Desc0SUSTAINABLE BIZ EDUCAT
IRS990/ProgramServiceRevenueGrp/Desc1CONSULTING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt030870
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt030870
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11000
IRS990/ProgSrvcAccomActy2Grp/Desc0LOCAL FIRST EDUCATION FOUNDATION WORKS WITH LOCAL BUSINESS TO HELP EDUCATE AND IMPLEMENT SUSTAINABLE BUSINESS PRACTICES AND HOW THESE PRACTICES BUILD THE COMPONENTS OF A MORE SUSTAINABLE ECONOMY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt063331
IRS990/ProgSrvcAccomActy2Grp/GrantAmt063331
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0282487
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0247873
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0410055
IRS990/PYOtherRevenueAmt0-14460
IRS990/PYProgramServiceRevenueAmt0238000
IRS990/PYRevenuesLessExpensesAmt0-151901
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0657928
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0506027
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt093296
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt031870
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt059724
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0153020
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0946659
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0282487
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0391381
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0186892
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0374923
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02182342
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt031870
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0238000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt010750
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt037850
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt046722
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0365192
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.65190
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt01660650
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0446075
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt079012
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt081686
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt060945
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0219166
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0886884
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0446075
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt079012
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt081686
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt060945
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt0219166
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0886884
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0978529
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0520487
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0402131
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0224742
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0421645
IRS990ScheduleA/Total509Grp/TotalAmt02547534
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0978529
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0520487
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0402131
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0224742
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0421645
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02547534
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt021387
IRS990ScheduleD/EquipmentGrp/DepreciationAmt073223
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt094610
IRS990ScheduleD/TotalBookValueLandBuildingsAmt021387
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt024355
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt024355
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05767
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0PFE EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt024355
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt024355
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-5767
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05767
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05767
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt063311
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)6
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO HOLD COMPREHENSIVE COMMUNITY OUTREACH, EDUCATIONAL WORKSHOPS, AND WORK TOWARD LESSENING ECONOMIC DISPARITIES AND CREATE AND RETAIN LOCAL JOBS AND RESOURCES.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0LOCAL FIRST OF WEST MICHIGAN
IRS990ScheduleI/RecipientTable/RecipientEIN0372042023
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0111 SOUTH DIVISION AVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0GRAND RAPIDS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MI
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd049503
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM IS PREPARED BY OUR ACCOUNTANT AND REVIEWED BY OUR TREASURER AND PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO ENSURE THAT THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH ITS TAX-EXEMPT PURPOSES AND THAT IT DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS STATUS AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX, PERIODIC REVIEW SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIUMUM, INCLUDE THE FOLLOWING SUBJECTS: A. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS, IF ANY, ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND ARE THE RESULTS OF ARM'S-LENGTH BARGAINING. B. WHETHER PARTNERSHIP AND JOINT VENTURE ARRANGEMENTS AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE PAYMENTS FOR GOODS AND SERVICES, FURTHER THE ORGANIZATION'S TAX-EXEMPT PURPOSES AND DO NOT RESULT IN INUREMENT, AN IMPERMISSIBLE PRIVATE BENEFIT, OR AN EXCESS BENEFIT TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS THE SALARY OF THE PRESIDENT PERIODICALLY TO DETERMINE A LEVEL OF COMPENSATION THAT IS REASONABLE CONSIDERING THE SKILLS OFFERED COMPARED WITH OTHERS HAVING A SIMILAR SKILL SETS AND THE FURTHERANCE OF THE ORGANIZATION'S MISSION. THE PRESDIENT IS A W2 EMPLOYEE OF LOCAL FIRST OF WEST MICHIGAN. LOCAL FIRST EDUCATIONAL FOUNDATION CONTRACTS WITH LOCAL FIRST OF WEST MICHIGAN FOR SUPPORT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS AVAILABLE UPON WRITTEN REQUEST TO THE BUSINESS OFFICE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON WRITTEN REQUEST TO THE BUSINESS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt061474
IRS990/TotalAssetsEOYAmt0153020
IRS990/TotalAssetsGrp/BOYAmt061474
IRS990/TotalAssetsGrp/EOYAmt0153020
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0946661
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0121923
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0244909
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0512636
IRS990/TotalFunctionalExpensesGrp/TotalAmt0879468
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01750
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt01750
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt059724
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0153020
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0512636
IRS990/TotalProgramServiceRevenueAmt031870
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0-5767
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt031870
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0972764
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt061474
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0153020
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt03438
IRS990/TravelGrp/ProgramServicesAmt02407
IRS990/TravelGrp/TotalAmt05845
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01209 KALAMAZOO AVE SE
IRS990/USAddress/CityNm0GRAND RAPIDS
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049507
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.LOCALFIRST.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CARLOS MARTINEZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06168083788
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOCAL FIRST EDUCATIONAL FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0LOCA
ReturnHeader/Filer/EIN0204696543

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • $500k-$1M nonprofits