Civic Intelligence

Central States Rotary Youth Exchange Program Inc.

990 • Fiscal year 2016 • EIN 31-0908281

Oct 01, 2015 to Sep 30, 2016 • Filed on Feb 01, 2017

222 S Norton StCorunna, MI 48817

(989) 666-3419

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.01x

Higher debt load relative to assets than 63% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

67th percentile

0.02x

Higher debt load relative to revenue than 67% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

76th percentile

19%

Higher net margin than 76% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

74th percentile

22%

Faster asset growth than 74% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

53rd percentile

2.4%

Faster revenue growth than 53% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$447,612

Up $81,739 (+22%) from 2015

Net Assets

Up

$442,041

Up $76,168 (+21%) from 2015

Liabilities

Up

$5,571

Up $5,571 from 2015

Revenue

Up

$325,185

Up $7,727 (+2.4%) from 2015

Expenses

Up

$262,593

Up $11,238 (+4.5%) from 2015

Net Income

Down

$62,592

Down $3,511 (-5.3%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2011: $259,721Liabilities 2011: $129,611Net Assets 2011: $130,1102011Assets 2012: $428,845Liabilities 2012: $26,236Net Assets 2012: $402,6092012Assets 2013: $618,012Liabilities 2013: $370,022Net Assets 2013: $247,9902013Assets 2014: $311,464Liabilities 2014: $1,461Net Assets 2014: $310,0032014Assets 2015: $365,873Liabilities 2015: $0Net Assets 2015: $365,8732015Assets 2016: $447,612Liabilities 2016: $5,571Net Assets 2016: $442,0412016Assets 2017: $465,574Liabilities 2017: $7,042Net Assets 2017: $458,5322017Assets 2018: $505,335Liabilities 2018: $678Net Assets 2018: $504,6572018Assets 2020: $519,996Liabilities 2020: $49,267Net Assets 2020: $470,7292020Assets 2021: $557,848Liabilities 2021: $47,307Net Assets 2021: $510,5412021Assets 2022: $483,412Liabilities 2022: $20,518Net Assets 2022: $462,8942022Assets 2023: $415,217Liabilities 2023: $32,239Net Assets 2023: $382,9782023Assets 2024: $414,102Liabilities 2024: $27,460Net Assets 2024: $386,6422024Assets 2025: $422,537Liabilities 2025: $37,140Net Assets 2025: $385,3972025

Highlighted filing

2016

Assets$447,612
Liabilities$5,571
Net Assets$442,041

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $519,7152011Expenses 2012: $526,8572012Expenses 2013: $544,5462013Revenue 2014: $604,197Expenses 2014: $546,046Net Income 2014: $58,1512014Revenue 2015: $317,458Expenses 2015: $251,355Net Income 2015: $66,1032015Revenue 2016: $325,185Expenses 2016: $262,593Net Income 2016: $62,5922016Revenue 2017: $314,351Expenses 2017: $297,860Net Income 2017: $16,4912017Revenue 2018: $286,341Expenses 2018: $254,601Net Income 2018: $31,7402018Revenue 2020: $45,126Expenses 2020: $91,617Net Income 2020: -$46,4912020Revenue 2021: $8,520Expenses 2021: $32,464Net Income 2021: -$23,9442021Revenue 2022: $42,375Expenses 2022: $44,511Net Income 2022: -$2,1362022Revenue 2023: $59,053Expenses 2023: $162,578Net Income 2023: -$103,5252023Revenue 2024: $59,926Expenses 2024: $90,262Net Income 2024: -$30,3362024Revenue 2025: $73,416Expenses 2025: $109,300Net Income 2025: -$35,8842025

Highlighted filing

2016

Revenue$325,185
Expenses$262,593
Net Income$62,592
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Feb 1, 2017
Return Version
2015v3.0
Gross Receipts
$325,185
Mission and Program Overview

Mission

The organization has fostered international goodwill and understanding through personal communication, provided young people with an experience in international living, and provided young people with one year's study in pre-university education in another country.

The organization's mission is to foster international goodwill and understanding through personal communication, to provide young people with experience in international living, and to provide young people with one year's study in pre-university education in another country.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$200,827$263,867▲ $63,040
Investments in Publicly Traded Securities$150,932$168,065▲ $17,133
Cash and Non-Interest-Bearing Accounts$3,237$7,874▲ $4,637
Prepaid Expenses and Deferred Charges$9,772$7,806▼ $1,966
Accounts Receivable$1,105--
Total Assets$365,873$447,612▲ $81,739
Liabilities
Accounts Payable and Accrued Expenses-$5,571-
Total Liabilities$0$5,571▲ $5,571
Net Assets / Fund Balance
Unrestricted Net Assets$365,873$442,041▲ $76,168
Total Net Assets Fund Balance$365,873$442,041▲ $76,168
Total Liabilities and Net Assets / Fund Balance$365,873$447,612▲ $81,739
Compensation and Service Providers

Board Members and Trustees

NameTitle
Donald MooreChairman
Brent SheppardVice Chairma
Jan Bonsett-vealDistict Chai
Barb MalanyDistrict CHA
Blake CarlsonDistrict CHA
Brent SheppardDistrict CHA
Chris OlsonDistrict CHA
Claire SherwinDistrict CHA
Dianne RodgersDistrict CHA
Ernie MooreDistrict CHA
Joe MitchellDistrict CHA
Karl KonradDistrict CHA
Kelly MundellDistrict CHA
Lody ZwarensteynDistrict CHA
Michael Stephen JacksonDistrict CHA
Paul SincockDistrict CHA
Richard SammisDistrict CHA
Santhana NaiduDistrict CHA
Tom BrooksDistrict CHA
Vera MayerDistrict CHA
Paige Weting-bennettSecretary
Joseph SawyerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,964
Program Service Revenue
$317,664
Investment Income
$3,557
Other Revenue
$0
All Other Contributions
$3,964
Change in Net Assets
$62,592

Audited Revenue Reconciliation

Revenue per Audited Statements
$325,185
Revenue Not Reported on Form 990
$13,576
Total Revenue per Audited Statements
$338,761
Total Revenue per Form 990
$325,185
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$262,593
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$12,936$6,284-$19,220
Office Expenses$12,525$5,017-$17,542
Insurance$5,071$5,071-$10,142
Other Expenses$7,000$20,027-$7,000
Fees for Services Accounting$700$4,850-$5,550
Total Functional Expenses$201,698$60,895$0$262,593

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$262,593
Total Expenses per Audited Statements$262,593
Total Expenses per Form 990$262,593
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
No
Management duties delegated
No

Governance Explanations

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

Form 990 is presented to the board for review prior to being signed and filed.

Form 990, Page 6, Part VI, Line 19

The governing documents are available upon request and at www.csrye.org.

Filing and Contact Details

Filer

Filer Name
Central States Rotary Youth
EIN
31-0908281
Phone
9896663419
Address
222 S NORTON ST, CORUNNA, MI 48817

Signing Officer

Name
Joseph Sawyer
Title
Treasurer
Phone
9896663419
Signed
2017-02-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Sawyer
Formed
1977
Legal Domicile
In
Voting Board Members
22
Independent Board Members
22
Employees
0

Preparer

Firm
Andrews Hooper Pavlik Plc
Address
217 N WASHINGTON ST STE 201, OWOSSO, MI 48867-2836
Preparer
James Demis Jr
Phone
9897238227
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

The organization has fostered international goodwill and understanding through personal communication, provided young people with an experience in international living, and provided young people with one year's study in pre-university education in another country.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS FOSTERED INTERNATIONAL GOODWILL AND UNDERSTANDING THROUGH PERSONAL COMMUNICATION, PROVIDED YOUNG PEOPLE WITH AN EXPERIENCE IN INTERNATIONAL LIVING, AND PROVIDED YOUNG PEOPLE WITH ONE YEAR'S STUDY IN PRE-UNIVERSITY EDUCATION IN ANOTHER COUNTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PRESENTED TO THE BOARD FOR REVIEW PRIOR TO BEING SIGNED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AND AT WWW.CSRYE.ORG.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.23$0.37$3.85$0.73$1.09$0.36
2024Detailed filing. Detailed filing data is available for this year.$4.14$0.27$3.87$0.60$0.90$0.30
2023Detailed filing. Detailed filing data is available for this year.$4.15$0.32$3.83$0.59$1.63$1.04
2022Detailed filing. Detailed filing data is available for this year.$4.83$0.21$4.63$0.42$0.45$0.02
2021Detailed filing. Detailed filing data is available for this year.$5.58$0.47$5.11$0.09$0.32$0.24
2020Detailed filing. Detailed filing data is available for this year.$5.20$0.49$4.71$0.45$0.92$0.46
2018Detailed filing. Detailed filing data is available for this year.$5.05$0.01$5.05$2.86$2.55$0.32
2017Detailed filing. Detailed filing data is available for this year.$4.66$0.07$4.59$3.14$2.98$0.16
2016Detailed filing. Detailed filing data is available for this year.$4.48$0.06$4.42$3.25$2.63$0.63
2015Detailed filing. Detailed filing data is available for this year.$3.66$0.00$3.66$3.17$2.51$0.66
2014Detailed filing. Detailed filing data is available for this year.$3.11$0.01$3.10$6.04$5.46$0.58
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.18$3.70$2.48$5.45
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.29$0.26$4.03$5.27
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$1.30$1.30$5.20