Civic Intelligence

Linne'Lodge No 57 I O V Inc

EIN 23-7164035 • 501(c)8 • Muskegon, MI

Profile

To provide members of scandinavian decent with insurance and a physical plant for meetings and social activities. To promote the customs and language of the prople of the scandinavian countries.

3132 Lakeshore DriveMuskegon, MI 49441-1109
Siviq Scores

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

Liabilities / Assets

48th percentile

0.01x

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

501(c)8 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.06x

Higher debt load relative to revenue than 52% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2024

Net Margin

6th percentile

-45%

Higher net margin than 6% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

59th percentile

$5,402

Higher top officer pay than 59% of similar nonprofits.

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

501(c)8 • $1M-$5M nonprofits • Source year 2024

Asset Growth

8th percentile

-7.4%

Faster asset growth than 8% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

12th percentile

-20%

Faster revenue growth than 12% of similar nonprofits.

501(c)8 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets48th percentile

Assets

Down

$1,230,377

Down $97,801 (-7.4%) from 2023

Liabilities

Up

$14,878

Up $11,399 (+328%) from 2023

Net Assets

Down

$1,215,499

Down $109,200 (-8.2%) from 2023

Operations
Liabilities / Revenue52nd percentileNet Margin6th percentile

Revenue

Down

$244,707

Down $62,371 (-20%) from 2023

Expenses

Up

$353,907

Up $24,489 (+7.4%) from 2023

Net Income

Down

-$109,200

Down $86,860 (-389%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth8th percentile

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

$1.5M$1.0M$500K$0Assets 2020: $1,298,843Liabilities 2020: $28,625Net Assets 2020: $1,270,2182020Assets 2021: $1,219,272Liabilities 2021: $11,835Net Assets 2021: $1,207,4372021Assets 2022: $1,348,883Liabilities 2022: $1,844Net Assets 2022: $1,347,0392022Assets 2023: $1,328,178Liabilities 2023: $3,479Net Assets 2023: $1,324,6992023Assets 2024: $1,230,377Liabilities 2024: $14,878Net Assets 2024: $1,215,4992024

Highlighted filing

2024

Assets$1,230,377
Liabilities$14,878
Net Assets$1,215,499
Open 2024 Filing

Operations Trend

Revenue Growth12th percentile

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

$600K$400K$200K$0-$200KRevenue 2020: $232,887Expenses 2020: $239,548Net Income 2020: -$6,6612020Revenue 2021: $263,965Expenses 2021: $326,746Net Income 2021: -$62,7812021Revenue 2022: $563,573Expenses 2022: $423,971Net Income 2022: $139,6022022Revenue 2023: $307,078Expenses 2023: $329,418Net Income 2023: -$22,3402023Revenue 2024: $244,707Expenses 2024: $353,907Net Income 2024: -$109,2002024

Highlighted filing

2024

Revenue$244,707
Expenses$353,907
Net Income-$109,200
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$1,230,377
Liabilities
$14,878
Net assets
$1,215,499
Revenue
$244,707
Expenses
$353,907
Net income
-$109,200
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.23$0.01$1.22$0.24$0.35$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.32$0.31$0.33$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.35$0.00$1.35$0.56$0.42$0.14
2021Detailed filing. Detailed filing data is available for this year.$1.22$0.01$1.21$0.26$0.33$0.06
2020Detailed filing. Detailed filing data is available for this year.$1.30$0.03$1.27$0.23$0.24$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 28, 2025
Return Version
2024v5.0
Gross Receipts
$998,662
Mission and Program Overview

Mission

To provide members of scandinavian decent with insurance and a physical plant for meetings and social activities. To promote the customs and language of the prople of the scandinavian countries.

To provide members of scandinavian/nordic decent with insurance and a physical plant for meetings and social activities. To promote the customs and language of the prople of the scandinavian countries.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,324,699$1,215,499▼ $109,200
Cash and Non-Interest-Bearing Accounts$915,904$845,147▼ $70,757
Land, Buildings, and Equipment, Net$380,012$352,979▼ $27,033
Prepaid Expenses and Deferred Charges$17,738$17,738→ $0
Inventories for Sale or Use$14,524$14,513▼ $11
Total Assets$1,328,178$1,230,377▼ $97,801
Liabilities
Accounts Payable and Accrued Expenses$3,479$14,878▲ $11,399
Total Liabilities$3,479$14,878▲ $11,399
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,324,699$1,215,499▼ $109,200
Total Liabilities and Net Assets / Fund Balance$1,328,178$1,230,377▼ $97,801

Asset Categories

AssetBook ValueDepreciationBasis
Land$14,892-$14,892
Other Land Buildings$352,979$1,542,940-
Compensation and Service Providers
Top Officer Pay59th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Joyce LarsenFinancial SePT$5,402$5,402
Britt HichueTreasurerPT$4,306$4,306
Christine GrinnellMembership CPT$3,074$3,074
Dina ButlerRecording SePT$1,936$1,936

Board Members and Trustees

NameTitle
Ruthie SchappertAssistant He
Colleen ThornAuditor
Lee JensenAuditor
Peggy ScheferAuditor
David WikmanChaplain
Howie FoelkerChief
Tami FoelkerHerald
Bob GrinnellInner Guard
Jill HowellJunior Advis
Deb CzarneyOuter Guard
Mark HegerVice - Chief
Revenue and Support

Revenue Composition

Contributions and Grants
$61,330
Program Service Revenue
$23,564
Investment Income
$285
Other Revenue
$159,528
Change in Net Assets
$-109,200
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$337,966
Salaries, Compensation, and Employee Benefits$15,941
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$182,022
Depreciation Depletion---$60,976
Advertising---$28,339
Office Expenses---$16,194
Insurance---$15,544
Current Officers, Directors, Trustees, and Key Employees---$14,718
Other Expenses---$2,253
Fees for Services Accounting---$1,475
All Other Expenses---$1,268
Payroll Taxes---$1,223
Total Functional Expenses$0$0$0$353,907
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$571,805
Gaming Direct Expenses$515,603
Fundraising Direct Expenses$44,679
Fundraising Gross Income$18,446
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$18,446$18,446$44,679$-26,233
Total Events$18,446$18,446$44,679$-26,233
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
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
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

Form 990, Page 6, Part VI, Line 6

“MEMBERSHIP ORGANIZATION”

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

“YES”

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

“YES”

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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
LINNE'LODGE NO 57 I O V INC
EIN
23-7164035
Address
3132 LAKESHORE DRIVE, MUSKEGON, MI 49441-1109
Doing Business As
Vikings

Signing Officer

Name
Britt Hichue
Title
Treasurer
Signed
2025-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Britt Hichue
Formed
1930
Legal Domicile
Mi
Voting Board Members
1,680
Independent Board Members
1,680
Employees
4

Preparer

Firm
H&s Companies Pc
Address
PO BOX 77, REED CITY, MI 49677
Preparer
Corinna Hervey
Phone
6169569016
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
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