Civic Intelligence

Local First West Michigan

EIN 37-2042023 • 501(c)6 • Grand Rapids, MI

Profile

We lead the development of an economy grounded in local ownership that meets the basic needs of people, builds local wealth and social capital, functions in harmony with our ecosystem, and encourages joyful community.

1209 Kalamazoo Ave SEGrand Rapids, MI 49507

www.localfirst.com

Siviq Scores

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

Liabilities / Assets

97th percentile

1.06x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.11x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

65th percentile

9.5%

Higher net margin than 65% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

70th percentile

$100,061

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 16.9% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Asset Growth

98th percentile

153%

Faster asset growth than 98% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

20th percentile

-8.1%

Faster revenue growth than 20% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets97th percentile

Assets

Up

$60,751

Up $36,771 (+153%) from 2023

Liabilities

Down

$64,630

Down $19,404 (-23%) from 2023

Net Assets

Up

-$3,879

Up $56,175 (+94%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin65th percentile

Revenue

Down

$593,683

Down $52,206 (-8.1%) from 2023

Expenses

Down

$537,508

Down $54,814 (-9.3%) from 2023

Net Income

Up

$56,175

Up $2,608 (+4.9%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth98th percentile

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

$600K$400K$200K$0-$200KAssets 2010: $83,247Liabilities 2010: $5,508Net Assets 2010: $77,7392010Assets 2011: $116,605Liabilities 2011: $10,736Net Assets 2011: $105,8692011Assets 2012: $322,850Liabilities 2012: $4,008Net Assets 2012: $318,8422012Assets 2013: $355,167Liabilities 2013: $0Net Assets 2013: $355,1672013Assets 2014: $453,074Liabilities 2014: $0Net Assets 2014: $453,0742014Assets 2015: $398,791Liabilities 2015: $0Net Assets 2015: $398,7912015Assets 2016: $223,166Liabilities 2016: $0Net Assets 2016: $223,1662016Assets 2017: $65,831Liabilities 2017: $8,968Net Assets 2017: $56,8632017Assets 2018: $43,774Liabilities 2018: $137,026Net Assets 2018: -$93,2522018Assets 2019: $77,436Liabilities 2019: $210,005Net Assets 2019: -$132,5692019Assets 2020: $131,859Liabilities 2020: $201,901Net Assets 2020: -$70,0422020Assets 2021: $167,932Liabilities 2021: $135,532Net Assets 2021: $32,4002021Assets 2022: $53,078Liabilities 2022: $166,699Net Assets 2022: -$113,6212022Assets 2023: $23,980Liabilities 2023: $84,034Net Assets 2023: -$60,0542023Assets 2024: $60,751Liabilities 2024: $64,630Net Assets 2024: -$3,8792024

Highlighted filing

2024

Assets$60,751
Liabilities$64,630
Net Assets-$3,879
Open 2024 Filing

Operations Trend

Revenue Growth20th percentile

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

$1.0M$500K$0-$500KRevenue 2010: $137,126Expenses 2010: $91,791Net Income 2010: $45,3352010Expenses 2011: $240,8382011Expenses 2012: $252,4522012Revenue 2013: $505,076Expenses 2013: $468,751Net Income 2013: $36,3252013Revenue 2014: $584,504Expenses 2014: $486,597Net Income 2014: $97,9072014Revenue 2015: $397,106Expenses 2015: $451,389Net Income 2015: -$54,2832015Revenue 2016: $421,086Expenses 2016: $596,711Net Income 2016: -$175,6252016Revenue 2017: $393,601Expenses 2017: $559,904Net Income 2017: -$166,3032017Revenue 2018: $306,349Expenses 2018: $456,464Net Income 2018: -$150,1152018Revenue 2019: $376,763Expenses 2019: $416,080Net Income 2019: -$39,3172019Revenue 2020: $419,071Expenses 2020: $356,544Net Income 2020: $62,5272020Revenue 2021: $505,347Expenses 2021: $402,905Net Income 2021: $102,4422021Revenue 2022: $384,531Expenses 2022: $530,552Net Income 2022: -$146,0212022Revenue 2023: $645,889Expenses 2023: $592,322Net Income 2023: $53,5672023Revenue 2024: $593,683Expenses 2024: $537,508Net Income 2024: $56,1752024

Highlighted filing

2024

Revenue$593,683
Expenses$537,508
Net Income$56,175
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$60,751
Liabilities
$64,630
Net assets
-$3,879
Revenue
$593,683
Expenses
$537,508
Net income
$56,175
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.61$0.65$0.04$5.94$5.38$0.56
2023Detailed filing. Detailed filing data is available for this year.$0.24$0.84$0.60$6.46$5.92$0.54
2022Detailed filing. Detailed filing data is available for this year.$0.53$1.67$1.14$3.85$5.31$1.46
2021Detailed filing. Detailed filing data is available for this year.$1.68$1.36$0.32$5.05$4.03$1.02
2020Detailed filing. Detailed filing data is available for this year.$1.32$2.02$0.70$4.19$3.57$0.63
2019Detailed filing. Detailed filing data is available for this year.$0.77$2.10$1.33$3.77$4.16$0.39
2018Detailed filing. Detailed filing data is available for this year.$0.44$1.37$0.93$3.06$4.56$1.50
2017Detailed filing. Detailed filing data is available for this year.$0.66$0.09$0.57$3.94$5.60$1.66
2016Detailed filing. Detailed filing data is available for this year.$2.23$0.00$2.23$4.21$5.97$1.76
2015Detailed filing. Detailed filing data is available for this year.$3.99$0.00$3.99$3.97$4.51$0.54
2014Detailed filing. Detailed filing data is available for this year.$4.53$0.00$4.53$5.85$4.87$0.98
2013Detailed filing. Detailed filing data is available for this year.$3.55$0.00$3.55$5.05$4.69$0.36
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.23$0.04$3.19$2.52
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.11$1.06$2.41
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.06$0.78$1.37$0.92$0.45
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 2, 2025
Return Version
2024v5.1
Gross Receipts
$593,683
Mission and Program Overview

Mission

We lead the development of an economy grounded in local ownership that meets the basic needs of people, builds local wealth and social capital, functions in harmony with our ecosystem, and encourages joyful community.

To provide business education, mentoring, and networking

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$239$44,520▲ $44,281
Accounts Receivable$18,810$15,110▼ $3,700
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-60,054$-3,879▲ $56,175
Total Assets$23,980$60,751▲ $36,771
Other Assets Total$4,931$1,121▼ $3,810
Liabilities
Unsecured Notes Loans Payable$72,000$50,997▼ $21,003
Accounts Payable and Accrued Expenses$6,885$7,716▲ $831
Mortgage Notes Payable Secured by Investment Property$5,149$5,917▲ $768
Total Liabilities$84,034$64,630▼ $19,404
Net Assets / Fund Balance
Total Net Assets Fund Balance$-60,054$-3,879▲ $56,175
Total Liabilities and Net Assets / Fund Balance$23,980$60,751▲ $36,771
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carlos MartinezTreasurerFT$89,687$10,374$100,061

Board Members and Trustees

NameTitle
Tammy KarasBoard Chair
Christine LindemanPresident
Jason WheelerBoard Member
Seth GetzBoard Member
Pablo GarciaSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$172,831
Program Service Revenue
$411,757
Investment Income
$0
Other Revenue
$9,095
All Other Contributions
$172,831
Change in Net Assets
$56,175
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$491,888
Other Expenses$45,620
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$430,804
Payroll Taxes---$33,110
Other Employee Benefits---$27,974
Fees for Services Accounting---$8,745
Interest---$6,563
All Other Expenses---$3,380
Fees for Services Management---$2,500
Occupancy---$1,980
Other Expenses---$1,683
Travel---$1,571
Insurance---$1,393
Depreciation Depletion---$396
Office Expenses---$146
Total Functional Expenses$0$0$0$537,508
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
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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 11B

“The form is prepared by our accountant and reviewed by our treasurer and president.”

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

“To ensure that the organization operates in a manner consistent with its tax-exempt purposes and that it does not engage in activities that could jeopardize its status as an organization exempt from federal income tax, periodic review shall be conducted. The periodic reviews shall, at a minimum, include the following subjects: a. Whether compensation arrangements and benefits, if any, are reasonable, based on competitive survey information and are the results of arm's-length bargaining. B. Whether partnership and joint venture arrangements and arrangements with management organizations conform to written policies, are properly recorded, reflect reasonable payments for goods and services, further the organization's tax-exempt purposes and do not result in inurement, an impermissible private benefit, or an excess benefit transaction.”

Form 990, Part VI, Section B, Line 15

“The board reviews the salary of the president periodically to determine a level of compensation that is reasonable considering the skills offered compared with others having a similar skill set and the furtherance of the organization's mission.”

Form 990, Part VI, Section C, Line 18

“The 990 is available upon written request to the business office.”

Form 990, Part VI, Section C, Line 19

“The conflict of interest policy and financial statements are made available upon written request to the business office.”

Filing and Contact Details

Filer

Filer Name
Local First of West Michigan
EIN
37-2042023
Phone
6168083788
Address
1209 KALAMAZOO AVE SE, GRAND RAPIDS, MI 49507

Signing Officer

Name
Carlos Martinez
Title
Executive Director
Phone
6168083788
Signed
2025-06-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carlos Martinez
Formed
2004
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
0
Employees
10
Volunteers
15

Preparer

Firm
Vander Ploeg Bergakker & Associates
Address
4145 EMBASSY DRIVE SE, GRAND RAPIDS, MI 49546
Preparer
Steve Johnson
Phone
6169570691
Raw XML Appendix323 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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IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt062815
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM IS PREPARED BY OUR ACCOUNTANT AND REVIEWED BY OUR TREASURER AND PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO ENSURE THAT THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH ITS TAX-EXEMPT PURPOSES AND THAT IT DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS STATUS AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX, PERIODIC REVIEW SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: A. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS, IF ANY, ARE REASONABLE, BASED ON COMPETITIVE SURVEY INFORMATION AND ARE THE RESULTS OF ARM'S-LENGTH BARGAINING. B. WHETHER PARTNERSHIP AND JOINT VENTURE ARRANGEMENTS AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE PAYMENTS FOR GOODS AND SERVICES, FURTHER THE ORGANIZATION'S TAX-EXEMPT PURPOSES AND DO NOT RESULT IN INUREMENT, AN IMPERMISSIBLE PRIVATE BENEFIT, OR AN EXCESS BENEFIT TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS THE SALARY OF THE PRESIDENT PERIODICALLY TO DETERMINE A LEVEL OF COMPENSATION THAT IS REASONABLE CONSIDERING THE SKILLS OFFERED COMPARED WITH OTHERS HAVING A SIMILAR SKILL SET AND THE FURTHERANCE OF THE ORGANIZATION'S MISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS AVAILABLE UPON WRITTEN REQUEST TO THE BUSINESS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON WRITTEN REQUEST TO THE BUSINESS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt023980
IRS990/TotalAssetsEOYAmt060751
IRS990/TotalAssetsGrp/BOYAmt023980
IRS990/TotalAssetsGrp/EOYAmt060751
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0172831
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/TotalAmt0537508
IRS990/TotalGrossUBIAmt09095
IRS990/TotalLiabilitiesBOYAmt084034
IRS990/TotalLiabilitiesEOYAmt064630
IRS990/TotalLiabilitiesGrp/BOYAmt084034
IRS990/TotalLiabilitiesGrp/EOYAmt064630
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-60054
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-3879
IRS990/TotalOtherCompensationAmt010374
IRS990/TotalProgramServiceRevenueAmt0411757
IRS990/TotalReportableCompFromOrgAmt089687
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0411757
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0593683
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt09095
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt023980
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt060751
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt01571
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt072000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt050997
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01209 KALAMAZOO AVE SE
IRS990/USAddress/CityNm0GRAND RAPIDS
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049507
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0HTTP://WWW.LOCALFIRST.COM/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CARLOS MARTINEZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06168083788
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOCAL FIRST OF WEST MICHIGAN
ReturnHeader/Filer/BusinessNameControlTxt0LOCA
ReturnHeader/Filer/EIN0372042023
ReturnHeader/Filer/PhoneNum06168083788
ReturnHeader/Filer/USAddress/AddressLine1Txt01209 KALAMAZOO AVE SE
ReturnHeader/Filer/USAddress/CityNm0GRAND RAPIDS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049507
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382445537
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VANDER PLOEG BERGAKKER & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04145 EMBASSY DRIVE SE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GRAND RAPIDS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049546
ReturnHeader/PreparerPersonGrp/PhoneNum06169570691
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVE JOHNSON
ReturnHeader/ReturnTs02025-06-04T09:21:05-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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