Civic Intelligence

Moka Foundation

990 • Fiscal year 2016 • EIN 35-2154666

Oct 01, 2015 to Sep 30, 2016 • Filed on Feb 27, 2017

715 Terrace St No 201Muskegon, MI 49440

(231) 830-9376

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

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

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

Liabilities / Revenue

26th percentile

0.00x

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

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

Net Margin

71st percentile

13%

Higher net margin than 71% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

65th percentile

7.3%

Faster asset growth than 65% of similar nonprofits.

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

Revenue Growth

10th percentile

-34%

Faster revenue growth than 10% of similar nonprofits.

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

Assets

Up

$635,058

Up $43,455 (+7.3%) from 2015

Net Assets

Up

$635,058

Up $43,455 (+7.3%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Down

$73,273

Down $37,589 (-34%) from 2015

Expenses

Up

$63,931

Up $17,094 (+36%) from 2015

Net Income

Down

$9,342

Down $54,683 (-85%) from 2015

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $307,873Liabilities 2010: $0Net Assets 2010: $307,8732010Assets 2011: $298,314Liabilities 2011: $0Net Assets 2011: $298,3142011Assets 2012: $365,870Liabilities 2012: $0Net Assets 2012: $365,8702012Assets 2013: $463,237Liabilities 2013: $0Net Assets 2013: $463,2372013Assets 2014: $569,506Liabilities 2014: $0Net Assets 2014: $569,5062014Assets 2015: $591,603Liabilities 2015: $0Net Assets 2015: $591,6032015Assets 2016: $635,058Liabilities 2016: $0Net Assets 2016: $635,0582016Assets 2018: $783,703Liabilities 2018: $0Net Assets 2018: $783,7032018Assets 2019: $856,752Liabilities 2019: $0Net Assets 2019: $856,7522019Assets 2020: $986,392Liabilities 2020: $0Net Assets 2020: $986,3922020Assets 2021: $1,151,084Liabilities 2021: $0Net Assets 2021: $1,151,0842021Assets 2022: $1,600,191Liabilities 2022: $0Net Assets 2022: $1,600,1912022Assets 2023: $1,753,163Liabilities 2023: $0Net Assets 2023: $1,753,1632023Assets 2024: $1,984,187Liabilities 2024: $0Net Assets 2024: $1,984,1872024

Highlighted filing

2016

Assets$635,058
Liabilities$0
Net Assets$635,058

Operations Trend

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

$800K$600K$400K$200K$0Revenue 2010: $18,794Expenses 2010: $30Net Income 2010: $18,7642010Revenue 2011: $16,826Expenses 2011: $4Net Income 2011: $16,8222011Revenue 2012: $21,860Expenses 2012: $4Net Income 2012: $21,8562012Expenses 2013: $1702013Revenue 2014: $47,302Expenses 2014: $11,869Net Income 2014: $35,4332014Revenue 2015: $110,862Expenses 2015: $46,837Net Income 2015: $64,0252015Revenue 2016: $73,273Expenses 2016: $63,931Net Income 2016: $9,3422016Revenue 2018: $51,655Expenses 2018: $7,668Net Income 2018: $43,9872018Revenue 2019: $128,757Expenses 2019: $78Net Income 2019: $128,6792019Revenue 2020: $85,329Expenses 2020: $5,637Net Income 2020: $79,6922020Revenue 2021: $99,353Expenses 2021: $31,429Net Income 2021: $67,9242021Revenue 2022: $693,202Expenses 2022: $6,905Net Income 2022: $686,2972022Revenue 2023: $64,356Expenses 2023: $6,436Net Income 2023: $57,9202023Revenue 2024: $76,608Expenses 2024: $7,398Net Income 2024: $69,2102024

Highlighted filing

2016

Revenue$73,273
Expenses$63,931
Net Income$9,342
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Feb 27, 2017
Return Version
2015v3.0
Gross Receipts
$73,273
Mission and Program Overview

Mission

To provide financial resources through volunteer services and fund raising activities to support and benefit the mission of moka corporation ein #38-2227805.

To provide financial resources through volunteer services and fund raising activities to support and benefit the mission of moka corporation ein #38-2227805.the foundation also supports the pursuit of individual goals through the empowerment fund.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$527,394$625,090▲ $97,696
Cash and Non-Interest-Bearing Accounts$64,209$9,968▼ $54,241
Total Assets$591,603$635,058▲ $43,455
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$591,603$635,058▲ $43,455
Total Net Assets Fund Balance$591,603$635,058▲ $43,455
Total Liabilities and Net Assets / Fund Balance$591,603$635,058▲ $43,455
Compensation and Service Providers

Employees

NameTitleOtherTotal
Thomas ZmolekExecutive Director$141,989$141,989
Christopher BenedictFinance Director$131,658$131,658

Board Members and Trustees

NameTitle
GERALD O'BRIEN JRPresident
Leon H Stedman JrVice President
Dale RietbergMember
Judi KuiperMember
Charles ZamiaraSecretary
Thomas StranzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$64,691
Program Service Revenue
$0
Investment Income
$8,582
Other Revenue
$0
All Other Contributions
$64,691
Change in Net Assets
$9,342
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$63,931
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
Other Expenses$8,882--$8,882
Advertising-$-26-$-26
Total Functional Expenses$63,957$-26$0$63,931
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
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The 990 will be reviewed at the moka foundation board meeting before being submitted.

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

The board is required to self disclose any conflicts as they arise.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Moka Foundation
EIN
35-2154666
Phone
2318309376
Address
715 TERRACE ST NO 201, MUSKEGON, MI 49440

Signing Officer

Name
Leon H Stedman Jr
Title
Vice President
Phone
2318309376
Signed
2017-02-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Zmolek
Formed
2001
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
Rehmann Robson LLC
Address
2330 EAST PARIS AVE SE PO BOX 6547, GRAND RAPIDS, MI 49516-6547
Preparer
Kathleen M Underhill CPA
Phone
6169754100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process of the committee that assumes responsibility for oversight of the audit and selection of the independent accountant has not changed from the prior year. Selection of the independent accountant falls under the procurement policy and an rfp is sent out every three years.

Financial Statement Notes

PART X, LINE 2:

The organization analyzes its filing positions in the federal and state jurisdictions where it is required to file income tax returns, as well as all open tax years in these jurisdictions, to identify potential uncertain tax positions. The organization treats interest and penalties attributable to income taxes, and reflects any charges for such, to the extent they arise, as a component of its management and general expenses. The organization has evaluated its income tax filing positions for fiscal years 2012 through 2016, the years which remain subject to examination as of september 30, 2016. The organization concluded that there are no significant uncertain tax positions requiring recognition in the organization's consolidated financial statements. The organization does not expect the total amount of unrecognized tax benefits ("utb") (e.g. Tax deductions, exclusions, or credits claimed or expected to be claimed) to significantly change in the next twelve months. The organization does not have any amounts accrued for interest and penalties related to utbs at september 30, 2016 or 2015, and is not aware of any claims for such amounts by federal or state income tax authorities.

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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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ANALYZES ITS FILING POSITIONS IN THE FEDERAL AND STATE JURISDICTIONS WHERE IT IS REQUIRED TO FILE INCOME TAX RETURNS, AS WELL AS ALL OPEN TAX YEARS IN THESE JURISDICTIONS, TO IDENTIFY POTENTIAL UNCERTAIN TAX POSITIONS. THE ORGANIZATION TREATS INTEREST AND PENALTIES ATTRIBUTABLE TO INCOME TAXES, AND REFLECTS ANY CHARGES FOR SUCH, TO THE EXTENT THEY ARISE, AS A COMPONENT OF ITS MANAGEMENT AND GENERAL EXPENSES. THE ORGANIZATION HAS EVALUATED ITS INCOME TAX FILING POSITIONS FOR FISCAL YEARS 2012 THROUGH 2016, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION AS OF SEPTEMBER 30, 2016. THE ORGANIZATION CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE ORGANIZATION'S CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE ORGANIZATION DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT SEPTEMBER 30, 2016 OR 2015, AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES.
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 WILL BE REVIEWED AT THE MOKA FOUNDATION BOARD MEETING BEFORE BEING SUBMITTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD IS REQUIRED TO SELF DISCLOSE ANY CONFLICTS AS THEY ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PROCESS OF THE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. SELECTION OF THE INDEPENDENT ACCOUNTANT FALLS UNDER THE PROCUREMENT POLICY AND AN RFP IS SENT OUT EVERY THREE YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0MOKA CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0382227805
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDE SERVICES TO PERSONS WITH DISABILITIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0715 TERRACE STREET STE 201
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0MUSKEGON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd049440
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd01
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0591603
IRS990/TotalAssetsEOYAmt0635058
IRS990/TotalAssetsGrp/BOYAmt0591603
IRS990/TotalAssetsGrp/EOYAmt0635058
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt064691
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0-26
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt063957
IRS990/TotalFunctionalExpensesGrp/TotalAmt063931
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0591603
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0635058
IRS990/TotalOtherCompensationAmt019961
IRS990/TotalProgramServiceExpensesAmt063957
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt08582
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt073273
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0591603
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0635058
IRS990/TotReportableCompRltdOrgAmt0253686
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0591603
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0635058
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0715 TERRACE ST NO 201
IRS990/USAddress/CityNm0MUSKEGON
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049440
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.MOKA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LEON H STEDMAN JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02318309376
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-02-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MOKA FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0MOKA
ReturnHeader/Filer/EIN0352154666
ReturnHeader/Filer/PhoneNum02318309376
ReturnHeader/Filer/USAddress/AddressLine1Txt0715 TERRACE ST NO 201
ReturnHeader/Filer/USAddress/CityNm0MUSKEGON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049440
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383635706
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0REHMANN ROBSON LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02330 EAST PARIS AVE SE PO BOX 6547
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GRAND RAPIDS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0495166547
ReturnHeader/PreparerPersonGrp/PhoneNum06169754100
ReturnHeader/PreparerPersonGrp/PreparationDt02017-02-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATHLEEN M UNDERHILL CPA
ReturnHeader/ReturnTs02017-03-31T07:43:25-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-10-01
ReturnHeader/TaxPeriodEndDt02016-09-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.98$0.00$1.98$0.08$0.01$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.75$0.00$1.75$0.06$0.01$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$0.00$1.60$0.69$0.01$0.69
2021Detailed filing. Detailed filing data is available for this year.$1.15$0.00$1.15$0.10$0.03$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.09$0.01$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$0.13$0.00$0.13
2018Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$0.05$0.01$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.64$0.07$0.06$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.59$0.11$0.05$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$0.05$0.01$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.00$0.46$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.00$0.37$0.02$0.00$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.00$0.30$0.02$0.00$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.00$0.31$0.02$0.00$0.02