Civic Intelligence

Percheron Horse Association of America

EIN 31-1315763 • 501(c)3 • Saint Johns, MI

Profile

Promotion and education about the Percheron horse breed, including youth education and scholarships.

7675 N Welling RoadSaint Johns, MI 48879

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2023

Net Margin

7th percentile

-179%

Higher net margin than 7% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

47th percentile

-3.8%

Faster asset growth than 47% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

20th percentile

-46%

Faster revenue growth than 20% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$414,491

Down $16,150 (-3.8%) from 2022

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$414,491

Down $16,150 (-3.8%) from 2022

Operations
Liabilities / RevenueScore unavailableNet Margin7th percentile

Revenue

Down

$9,039

Down $7,824 (-46%) from 2022

Expenses

Down

$25,189

Down $9,320 (-27%) from 2022

Net Income

Up

-$16,150

Up $1,496 (+8.5%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth47th percentile

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

$600K$400K$200K$0Assets 2012: $231,702Liabilities 2012: $0Net Assets 2012: $231,7022012Assets 2013: $226,527Liabilities 2013: $0Net Assets 2013: $226,5272013Assets 2014: $219,771Net Assets 2014: $219,7712014Assets 2015: $218,085Net Assets 2015: $218,0852015Assets 2016: $214,282Net Assets 2016: $214,2822016Assets 2017: $206,311Net Assets 2017: $206,3112017Assets 2018: $191,894Net Assets 2018: $191,8942018Assets 2019: $500,828Liabilities 2019: $0Net Assets 2019: $500,8282019Assets 2020: $495,203Liabilities 2020: $0Net Assets 2020: $495,2032020Assets 2021: $492,168Liabilities 2021: $0Net Assets 2021: $492,1682021Assets 2022: $430,641Liabilities 2022: $0Net Assets 2022: $430,6412022Assets 2023: $414,491Net Assets 2023: $414,4912023

Highlighted filing

2023

Assets$414,491
Liabilities-
Net Assets$414,491
Open 2023 Filing

Operations Trend

Revenue Growth20th percentile

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

$400K$300K$200K$100K$0-$100KExpenses 2012: $11,9642012Expenses 2013: $26,4302013Revenue 2014: $21,458Expenses 2014: $28,215Net Income 2014: -$6,7572014Revenue 2015: $21,462Expenses 2015: $23,145Net Income 2015: -$1,6832015Revenue 2016: $23,046Expenses 2016: $26,848Net Income 2016: -$3,8022016Revenue 2017: $18,486Expenses 2017: $26,458Net Income 2017: -$7,9722017Revenue 2018: $13,229Expenses 2018: $27,646Net Income 2018: -$14,4172018Revenue 2019: $338,279Expenses 2019: $29,345Net Income 2019: $308,9342019Revenue 2020: $18,153Expenses 2020: $34,592Net Income 2020: -$16,4392020Revenue 2021: $12,168Expenses 2021: $25,188Net Income 2021: -$13,0202021Revenue 2022: $16,863Expenses 2022: $34,509Net Income 2022: -$17,6462022Revenue 2023: $9,039Expenses 2023: $25,189Net Income 2023: -$16,1502023

Highlighted filing

2023

Revenue$9,039
Expenses$25,189
Net Income-$16,150
Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$414,491
Liabilities
-
Net assets
$414,491
Revenue
$9,039
Expenses
$25,189
Net income
-$16,150
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$4.14$4.14$0.09$0.25$0.16
2022Detailed filing. Detailed filing data is available for this year.$4.31$0.00$4.31$0.17$0.35$0.18
2021Detailed filing. Detailed filing data is available for this year.$4.92$0.00$4.92$0.12$0.25$0.13
2020Detailed filing. Detailed filing data is available for this year.$4.95$0.00$4.95$0.18$0.35$0.16
2019Detailed filing. Detailed filing data is available for this year.$5.01$0.00$5.01$3.38$0.29$3.09
2018Detailed filing. Detailed filing data is available for this year.$1.92$1.92$0.13$0.28$0.14
2017Detailed filing. Detailed filing data is available for this year.$2.06$2.06$0.18$0.26$0.08
2016Detailed filing. Detailed filing data is available for this year.$2.14$2.14$0.23$0.27$0.04
2015Detailed filing. Detailed filing data is available for this year.$2.18$2.18$0.21$0.23$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.20$2.20$0.21$0.28$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.27$0.00$2.27$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.32$0.00$2.32$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 15, 2024
Return Version
2023v5.0
Gross Receipts
$126,368
Mission and Program Overview

Mission

Promotion & education about the percheron horse breed, including a youth clinic.

Promotion and education about the Percheron horse breed, including youth education and scholarships.

Program Services

DescriptionGrantsExpenses
Promotion and education about the Percheron horse breed, including youth education and scholarhips.$5,950$19,239
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JERRY HANCOCKPresident-$0--
WILLIAM HESTONTrustee-$0--
DAVID HARDYTrustee-$0--
BARBARA WATSONTrustee-$0--
MARY ELLEN WILLIAMSTrustee-$0--
SAM MATHIASSec/Treas-$0--
Filing and Contact Details

Filer

Filer Name
Percheron Horse Association of America
EIN
31-1315763
Address
7675 N WELLING ROAD, SAINT JOHNS, MI 48879

Signing Officer

Name
Sam Mathias
Title
Sec/treas
Signed
2024-05-15
Discuss with paid preparer
Yes

Preparer

Firm
Hoisington & Bean PA
Address
PO Box 353, Norway, ME 04268
Preparer
Lance A Bean CPA
Phone
2077436771
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $41”

Other Expenses.1012

“Insurance $3043”

Other Expenses.1

“HORSE CLINICS $7500”

Other Expenses.2

“Website and domain maintenance $2505”

Other Expenses.3

“Foreign taxes paid on investme $55”

Raw XML Appendix163 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0SAM MATHIAS
IRS990EZ/BooksInCareOfDetail/PhoneNum03308311065
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt034202 SALEM GRANGE ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SALEM
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd044460
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0430641
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0414491
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt015514
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt0117329
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-16150
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt06145
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0430641
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0414491
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0-18573
IRS990EZ/GrantsAndSimilarAmountsPaidAmt05500
IRS990EZ/GrossReceiptsAmt0126368
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt012098
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0430641
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0414491
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0430641
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0414491
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JERRY HANCOCK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1WILLIAM HESTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DAVID HARDY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BARBARA WATSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MARY ELLEN WILLIAMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5SAM MATHIAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5SEC/TREAS
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt013144
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Promotion and education about the Percheron horse breed, including youth education and scholarships.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Promotion and education about the Percheron horse breed, including youth education and scholarhips.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt05950
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt019239
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt0400
IRS990EZ/SaleOfAssetsGrossAmt098756
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt025189
IRS990EZ/TotalProgramServiceExpensesAmt019239
IRS990EZ/TotalRevenueAmt09039
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt015514
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt010296
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0625
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0330
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt026765
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt012098
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt06567
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt08653
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt06320
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt017823
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt051461
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt02890
IRS990ScheduleA/OtherIncome170Grp/TotalAmt02890
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.33000
IRS990ScheduleA/PublicSupportTotal170Amt026765
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TenPctFactsCrcmstncsTestCYInd0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt015514
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt010296
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0625
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0330
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt026765
IRS990ScheduleA/TotalSupportAmt081116
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $41
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Insurance $3043
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2HORSE CLINICS $7500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WEBSITE AND DOMAIN MAINTENANCE $2505
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FOREIGN TAXES PAID ON INVESTME $55
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.3
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SAM MATHIAS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC/TREAS
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PERCHERON HORSE ASSOCIATION OF AMERICA
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0EDUC AND CHARITABLE FUND
ReturnHeader/Filer/BusinessNameControlTxt0PERC
ReturnHeader/Filer/EIN0311315763
ReturnHeader/Filer/USAddress/AddressLine1Txt07675 N WELLING ROAD
ReturnHeader/Filer/USAddress/CityNm0SAINT JOHNS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048879
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0010431429
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Hoisington & Bean PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 353
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Norway
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd004268
ReturnHeader/PreparerPersonGrp/PhoneNum02077436771
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Lance A Bean CPA
ReturnHeader/ReturnTs02024-05-15T09:11:54-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SAM
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MATHIAS
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.