Civic Intelligence

Cass County Carousel Inc.

990 • Fiscal year 2016 • EIN 35-1282602

Jun 01, 2015 to May 31, 2016 • Filed on Jan 18, 2017

1208 Riverside DriveLogansport, IN 46947

(574) 753-8725

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

Higher debt load relative to assets than 27% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

33rd percentile

0.01x

Higher debt load relative to revenue than 33% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

21st percentile

-10%

Higher net margin than 21% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

38th percentile

-1.4%

Faster asset growth than 38% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

61st percentile

8.9%

Faster revenue growth than 61% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$699,661

Down $9,796 (-1.4%) from 2015

Net Assets

Down

$699,187

Down $8,204 (-1.2%) from 2015

Liabilities

Down

$474

Down $1,592 (-77%) from 2015

Revenue

Up

$79,286

Up $6,469 (+8.9%) from 2015

Expenses

Up

$87,490

Up $9,438 (+12%) from 2015

Net Income

Down

-$8,204

Down $2,969 (-57%) 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 2013: $723,015Liabilities 2013: $721Net Assets 2013: $722,2942013Assets 2014: $713,472Liabilities 2014: $846Net Assets 2014: $712,6262014Assets 2015: $709,457Liabilities 2015: $2,066Net Assets 2015: $707,3912015Assets 2016: $699,661Liabilities 2016: $474Net Assets 2016: $699,1872016Assets 2017: $686,209Liabilities 2017: $699Net Assets 2017: $685,5102017Assets 2018: $662,275Liabilities 2018: $395Net Assets 2018: $661,8802018Assets 2019: $646,021Liabilities 2019: $402Net Assets 2019: $645,6192019Assets 2020: $625,104Liabilities 2020: $356Net Assets 2020: $624,7482020Assets 2021: $618,135Liabilities 2021: $544Net Assets 2021: $617,5912021Assets 2022: $621,036Liabilities 2022: $544Net Assets 2022: $620,4922022Assets 2023: $607,859Liabilities 2023: $544Net Assets 2023: $607,3152023Assets 2024: $618,518Liabilities 2024: $334Net Assets 2024: $618,1842024Assets 2025: $708,752Liabilities 2025: $965Net Assets 2025: $707,7872025

Highlighted filing

2016

Assets$699,661
Liabilities$474
Net Assets$699,187

Operations Trend

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

$200K$150K$100K$50K$0-$50KExpenses 2013: $77,5832013Revenue 2014: $71,373Expenses 2014: $81,041Net Income 2014: -$9,6682014Revenue 2015: $72,817Expenses 2015: $78,052Net Income 2015: -$5,2352015Revenue 2016: $79,286Expenses 2016: $87,490Net Income 2016: -$8,2042016Revenue 2017: $60,184Expenses 2017: $82,065Net Income 2017: -$21,8812017Revenue 2018: $108,852Expenses 2018: $132,482Net Income 2018: -$23,6302018Revenue 2019: $96,165Expenses 2019: $112,426Net Income 2019: -$16,2612019Revenue 2020: $65,877Expenses 2020: $86,748Net Income 2020: -$20,8712020Revenue 2021: $53,943Expenses 2021: $61,100Net Income 2021: -$7,1572021Revenue 2022: $76,520Expenses 2022: $73,619Net Income 2022: $2,9012022Revenue 2023: $72,980Expenses 2023: $86,157Net Income 2023: -$13,1772023Revenue 2024: $110,313Expenses 2024: $99,444Net Income 2024: $10,8692024Revenue 2025: $174,355Expenses 2025: $84,752Net Income 2025: $89,6032025

Highlighted filing

2016

Revenue$79,286
Expenses$87,490
Net Income-$8,204
Jump To
Filing Snapshot
Filing Period
Jun 1, 2015 to May 31, 2016
Signed
Jan 18, 2017
Return Version
2015v3.0
Gross Receipts
$104,489
Mission and Program Overview

Mission

To own,control,maintain and operate a historic dentzel carousel and other amusement devices for the benefit and enjoyment of the children of logansport indiana and surrounding areas and do such activities neccessary for these purposes.

To own, control, maintain, and operate amusement devices for the welfare, benefit, and enjoyment of the children of the logansport indiana area and to do such activities as are necessary for these purposes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$707,391$699,187▼ $8,204
Land, Buildings, and Equipment, Net$436,986$432,958▼ $4,028
Investments in Publicly Traded Securities$253,455$245,255▼ $8,200
Cash and Non-Interest-Bearing Accounts$9,378$14,520▲ $5,142
Inventories for Sale or Use$3,337$3,600▲ $263
Savings and Temporary Cash Investments$6,301$3,328▼ $2,973
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$709,457$699,661▼ $9,796
Liabilities
Other Liabilities$2,066$474▼ $1,592
Total Liabilities$2,066$474▼ $1,592
Net Assets / Fund Balance
Total Net Assets Fund Balance$707,391$699,187▼ $8,204
Total Liabilities and Net Assets / Fund Balance$709,457$699,661▼ $9,796

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$397,072$412,133$809,205
Other Land Buildings$35,886$26,470$62,356
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dan WilliamsPresident
Mark StrongVice-president
Bridget EberhardtBoard Member
Kathy PatteeBoard Member
Kyle SmithBoard Member
Linda BaldwinBoard Member
Susan HicksBoard Member
Richard GundrumDirector of Operations
Rebecca UlerySecretary
Barry BaldwinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$29,539
Program Service Revenue
$29,791
Investment Income
$16,234
Other Revenue
$3,722
All Other Contributions
$29,539
Change in Net Assets
$-8,204
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$52,885
Salaries, Compensation, and Employee Benefits$34,605
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$32,146--$32,146
Depreciation Depletion$22,628--$22,628
Occupancy$15,183--$15,183
Insurance$8,560--$8,560
Payroll Taxes$2,459--$2,459
Other Expenses$1,412$1,025-$1,025
All Other Expenses$735$48-$783
Fees for Services Accounting-$475-$475
Advertising$188--$188
Total Functional Expenses$83,311$4,179$0$87,490
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$543
Fundraising Direct Expenses$208
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 Liabilities$474
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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, Part VI, Section B, Line 11

No review will be conducted.

Form 990, Part VI, Section B, Line 15B

The board of directors makes decisions on compensation.

Form 990, Part VI, Section C, Line 19

Required governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Cass County Carousel Inc
EIN
35-1282602
Phone
5747538725
Address
1208 RIVERSIDE DRIVE, LOGANSPORT, IN 46947

Signing Officer

Name
Barry Baldwin
Title
Treasurer
Phone
5747538725
Signed
2017-01-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barry Baldwin
Formed
1982
Legal Domicile
In
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
0

Preparer

Firm
Chambers & Co CPA LLC
Address
210 FIFTH STREET, LOGANSPORT, IN 46947
Preparer
Tony Key CPA
Phone
5747225432
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 13A

IN

Raw XML AppendixShowing 400 of 429 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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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt022547
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt023405
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt099935
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt019318
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt021057
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt014436
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt05617
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt05635
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt066063
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt036083
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt040908
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt041158
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt040602
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt030784
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0189535
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0543
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt01212
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt05508
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt06485
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt05195
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt018943
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt019318
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt021057
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt014436
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt05617
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt05635
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt066063
IRS990ScheduleA/InvestmentIncomeCYPct00.16530
IRS990ScheduleA/InvestmentIncomePYPct00.15050
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt019006
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0555
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0605
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt03221
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt01861
IRS990ScheduleA/OtherIncome509Grp/TotalAmt025248
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.77160
IRS990ScheduleA/PublicSupportPY509Pct00.81020
IRS990ScheduleA/PublicSupportTotal509Amt0308413
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt066165
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt053270
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt059960
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt069634
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt059384
IRS990ScheduleA/Total509Grp/TotalAmt0308413
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0104489
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt074882
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt075001
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt078472
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt066880
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0399724
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0397072
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0412133
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0809205
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt035886
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt026470
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt062356
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0474
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0432958
IRS990ScheduleD/TotalLiabilityAmt0474
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS MAKES DECISIONS ON COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REQUIRED GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART V, LINE 13A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0709457
IRS990/TotalAssetsEOYAmt0699661
IRS990/TotalAssetsGrp/BOYAmt0709457
IRS990/TotalAssetsGrp/EOYAmt0699661
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt029539
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04179
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt083311
IRS990/TotalFunctionalExpensesGrp/TotalAmt087490
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02066
IRS990/TotalLiabilitiesEOYAmt0474
IRS990/TotalLiabilitiesGrp/BOYAmt02066
IRS990/TotalLiabilitiesGrp/EOYAmt0474
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0707391
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0699187
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt083311
IRS990/TotalProgramServiceRevenueAmt029791
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt016569
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt033178
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt079286
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0709457
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0699661
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01208 RIVERSIDE DRIVE
IRS990/USAddress/CityNm0LOGANSPORT
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046947
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.09$0.01$7.08$1.74$0.85$0.90
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.19$0.00$6.18$1.10$0.99$0.11
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.08$0.01$6.07$0.73$0.86$0.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.21$0.01$6.20$0.77$0.74$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.18$0.01$6.18$0.54$0.61$0.07
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.25$0.00$6.25$0.66$0.87$0.21
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.46$0.00$6.46$0.96$1.12$0.16
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.62$0.00$6.62$1.09$1.32$0.24
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.86$0.01$6.86$0.60$0.82$0.22
2016Detailed filing. Detailed filing data is available for this year.$7.00$0.00$6.99$0.79$0.87$0.08
2015Detailed filing. Detailed filing data is available for this year.$7.09$0.02$7.07$0.73$0.78$0.05
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.13$0.01$7.13$0.71$0.81$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.23$0.01$7.22$0.78