Civic Intelligence

Delta County Area Chamber of Com Merce

990 • Fiscal year 2016 • EIN 38-0522580

Oct 01, 2015 to Sep 30, 2016 • Filed on Aug 10, 2017

230 Ludington StEscanaba, MI 49829-4028

(906) 786-2192

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.43x

Higher debt load relative to assets than 83% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

74th percentile

0.25x

Higher debt load relative to revenue than 74% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2016

Net Margin

43rd percentile

1.9%

Higher net margin than 43% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

57th percentile

$77,850

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 11.7% of source-year revenue.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2016

Asset Growth

56th percentile

5.8%

Faster asset growth than 56% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

36th percentile

-1.1%

Faster revenue growth than 36% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$396,093

Up $21,798 (+5.8%) from 2015

Net Assets

Up

$227,176

Up $12,342 (+5.7%) from 2015

Liabilities

Up

$168,917

Up $9,456 (+5.9%) from 2015

Revenue

Down

$663,038

Down $7,710 (-1.1%) from 2015

Expenses

Up

$650,196

Up $38,129 (+6.2%) from 2015

Net Income

Down

$12,842

Down $45,839 (-78%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $285,787Liabilities 2010: $175,995Net Assets 2010: $109,7922010Assets 2011: $260,940Liabilities 2011: $149,355Net Assets 2011: $111,5852011Assets 2012: $265,233Liabilities 2012: $171,049Net Assets 2012: $94,1842012Assets 2013: $289,745Liabilities 2013: $204,101Net Assets 2013: $85,6442013Assets 2014: $298,772Liabilities 2014: $156,915Net Assets 2014: $141,8572014Assets 2015: $374,295Liabilities 2015: $159,461Net Assets 2015: $214,8342015Assets 2016: $396,093Liabilities 2016: $168,917Net Assets 2016: $227,1762016Assets 2017: $422,413Liabilities 2017: $189,660Net Assets 2017: $232,7532017Assets 2018: $435,671Liabilities 2018: $189,616Net Assets 2018: $246,0552018Assets 2019: $521,274Liabilities 2019: $282,058Net Assets 2019: $239,2162019Assets 2020: $383,356Liabilities 2020: $233,567Net Assets 2020: $149,7892020Assets 2021: $573,799Liabilities 2021: $340,174Net Assets 2021: $233,6252021Assets 2022: $521,821Liabilities 2022: $262,221Net Assets 2022: $259,6002022Assets 2023: $549,668Liabilities 2023: $307,191Net Assets 2023: $242,4772023Assets 2024: $482,837Liabilities 2024: $220,952Net Assets 2024: $261,8852024

Highlighted filing

2016

Assets$396,093
Liabilities$168,917
Net Assets$227,176

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $479,6172010Revenue 2011: $320,994Expenses 2011: $319,201Net Income 2011: $1,7932011Expenses 2012: $510,8842012Revenue 2013: $681,677Expenses 2013: $672,752Net Income 2013: $8,9252013Revenue 2014: $656,263Expenses 2014: $600,050Net Income 2014: $56,2132014Revenue 2015: $670,748Expenses 2015: $612,067Net Income 2015: $58,6812015Revenue 2016: $663,038Expenses 2016: $650,196Net Income 2016: $12,8422016Revenue 2017: $651,816Expenses 2017: $646,239Net Income 2017: $5,5772017Revenue 2018: $689,136Expenses 2018: $675,834Net Income 2018: $13,3022018Revenue 2019: $811,338Expenses 2019: $818,177Net Income 2019: -$6,8392019Revenue 2020: $676,760Expenses 2020: $766,187Net Income 2020: -$89,4272020Revenue 2021: $981,549Expenses 2021: $897,713Net Income 2021: $83,8362021Revenue 2022: $1,265,741Expenses 2022: $1,239,766Net Income 2022: $25,9752022Revenue 2023: $1,571,956Expenses 2023: $1,589,079Net Income 2023: -$17,1232023Revenue 2024: $998,368Expenses 2024: $978,960Net Income 2024: $19,4082024

Highlighted filing

2016

Revenue$663,038
Expenses$650,196
Net Income$12,842
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Aug 10, 2017
Return Version
2015v3.0
Gross Receipts
$721,066
Mission and Program Overview

Mission

Promote delta county area and area businesses

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$152,572$181,017▲ $28,445
Savings and Temporary Cash Investments$129,317$113,340▼ $15,977
Cash and Non-Interest-Bearing Accounts$68,540$82,227▲ $13,687
Land, Buildings, and Equipment, Net$18,186$14,885▼ $3,301
Prepaid Expenses and Deferred Charges$3,344$2,323▼ $1,021
Total Assets$374,295$396,093▲ $21,798
Other Assets Total$2,336$2,301▼ $35
Liabilities
Deferred Revenue$103,049$103,049→ $0
Accounts Payable and Accrued Expenses$56,412$65,868▲ $9,456
Total Liabilities$159,461$168,917▲ $9,456
Net Assets / Fund Balance
Unrestricted Net Assets$214,834$227,176▲ $12,342
Total Net Assets Fund Balance$214,834$227,176▲ $12,342
Total Liabilities and Net Assets / Fund Balance$374,295$396,093▲ $21,798

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$12,323$50,265$62,588
Equipment$2,562$47,200$49,762
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Vickie MicheauExecutive DiFT$77,850$77,850

Board Members and Trustees

NameTitle
Allie PrimBoard Member
Brenda LippensBoard Member
Caren CrawfordBoard Member
Christine BauerBoard Member
Curtis SpreenBoard Member
Deb DoyleBoard Member
Ed LegaultBoard Member
Geri NelsonBoard Member
Jennifer LachanceBoard Member
Jessica StewartBoard Member
Josh DurstBoard Member
Kelly JeffersonBoard Member
Scott HeriouxBoard Member
Steve HawnBoard Member
Sue HelgemoBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$625,789
Investment Income
$377
Other Revenue
$36,872
Change in Net Assets
$12,842

Audited Revenue Reconciliation

Revenue per Audited Statements
$663,038
Total Revenue per Audited Statements
$663,038
Total Revenue per Form 990
$663,038
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$465,025
Other Expenses$185,171
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$290,167$96,723-$386,890
Advertising$58,456$19,485-$77,941
Payroll Taxes$30,263$10,088-$40,351
Other Employee Benefits$22,792$7,598-$30,390
Fees for Services Accounting$14,142$4,714-$18,856
Office Expenses$11,910$3,970-$15,880
Occupancy$5,767$1,922-$7,689
Pension Plan Contributions$5,545$1,849-$7,394
Other Expenses$2,988$996-$3,984
All Other Expenses$3,616$321-$3,937
Insurance$2,674$891-$3,565
Depreciation Depletion$2,843$456-$3,299
Interest$2,052$684-$2,736
Information Technology$1,240$413-$1,653
Travel$625$208-$833
Conferences and Meetings$37$13-$50
Total Functional Expenses$493,198$156,998$0$650,196

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$650,696
Expenses per Audited Statements$650,196
Total Expenses per Form 990$650,196
Expenses Not Reported on Form 990$500
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$88,009
Fundraising Direct Expenses$58,028
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing, C-$88,009$88,009$58,028$29,981
Total Events$88,009$88,009$58,028$29,981
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
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 reviewed by executive director.

Form 990, Page 6, Part VI, Line 15A

All wage changes are reviewed by the personnel committee and then approved by the board.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request via phone, email, mail or in person at office.

Filing and Contact Details

Filer

Filer Name
Delta County Area Chamber of
EIN
38-0522580
Phone
9067862192
Address
230 LUDINGTON ST, ESCANABA, MI 49829-4028

Signing Officer

Name
Vickie Micheau
Title
Executive Director
Phone
9067862192
Signed
2017-08-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vickie Micheau
Formed
1976
Legal Domicile
Mi
Voting Board Members
15
Independent Board Members
15
Employees
32
Volunteers
15

Preparer

Firm
Anderson Tackman & Company Plc
Address
901 LUDINGTON STREET, ESCANABA, MI 49829
Preparer
Lisa Beem
Phone
9067863111
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02336
IRS990/OtherAssetsTotalGrp/EOYAmt02301
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt07598
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt022792
IRS990/OtherEmployeeBenefitsGrp/TotalAmt030390
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1SUB-CONTRACTORS
IRS990/OtherExpensesGrp/Desc2DONATIONS TO OTHER
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06667
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1996
IRS990/OtherExpensesGrp/ProgramServicesAmt028717
IRS990/OtherExpensesGrp/ProgramServicesAmt19364
IRS990/OtherExpensesGrp/ProgramServicesAmt22988
IRS990/OtherExpensesGrp/TotalAmt028717
IRS990/OtherExpensesGrp/TotalAmt19364
IRS990/OtherExpensesGrp/TotalAmt26667
IRS990/OtherExpensesGrp/TotalAmt33984
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt06891
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06891
IRS990/OtherRevenueTotalAmt06891
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt096723
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0290167
IRS990/OtherSalariesAndWagesGrp/TotalAmt0386890
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010088
IRS990/PayrollTaxesGrp/ProgramServicesAmt030263
IRS990/PayrollTaxesGrp/TotalAmt040351
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01849
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt05545
IRS990/PensionPlanContributionsGrp/TotalAmt07394
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03344
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02323
IRS990/PrincipalOfficerNm0VICKIE MICHEAU
IRS990/PriorPeriodAdjustmentsAmt0-500
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0EVENTS MANAGEMENT
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc2TOURISM EVENTS HELD
IRS990/ProgramServiceRevenueGrp/Desc3MAPS, PUBLICATIONS, COPIES
IRS990/ProgramServiceRevenueGrp/Desc4OFFICE SPACE SHARING
IRS990/ProgramServiceRevenueGrp/ExclusionAmt09720
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0409750
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1135063
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt251682
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt318995
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0409750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1135063
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt251682
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt318995
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt49720
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0317
IRS990/PYOtherExpensesAmt0195011
IRS990/PYOtherRevenueAmt049400
IRS990/PYProgramServiceRevenueAmt0621031
IRS990/PYRevenuesLessExpensesAmt058681
IRS990/PYSalariesCompEmpBnftPaidAmt0417056
IRS990/PYTotalExpensesAmt0612067
IRS990/PYTotalRevenueAmt0670748
IRS990/ReconcilationRevenueExpnssAmt012842
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0625789
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0129317
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0113340
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt02562
IRS990ScheduleD/EquipmentGrp/DepreciationAmt047200
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt049762
IRS990ScheduleD/ExpensesNotReportedAmt0500
IRS990ScheduleD/ExpensesSubtotalAmt0650196
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt012323
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt050265
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt062588
IRS990ScheduleD/PriorYearAdjustmentsAmt0500
IRS990ScheduleD/RevenueSubtotalAmt0663038
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014885
IRS990ScheduleD/TotalExpensesPerForm990Amt0650196
IRS990ScheduleD/TotalRevenuePerForm990Amt0663038
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0663038
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0650696
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt058028
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF OUTING, C-
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt088009
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt088009
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt088009
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt088009
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt029981
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt058028
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt058028
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 REVIEWED BY EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL WAGE CHANGES ARE REVIEWED BY THE PERSONNEL COMMITTEE AND THEN APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST VIA PHONE, EMAIL, MAIL OR IN PERSON AT OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0374295
IRS990/TotalAssetsEOYAmt0396093
IRS990/TotalAssetsGrp/BOYAmt0374295
IRS990/TotalAssetsGrp/EOYAmt0396093
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt032
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0156998
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0493198
IRS990/TotalFunctionalExpensesGrp/TotalAmt0650196
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0159461
IRS990/TotalLiabilitiesEOYAmt0168917
IRS990/TotalLiabilitiesGrp/BOYAmt0159461
IRS990/TotalLiabilitiesGrp/EOYAmt0168917
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0214834
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0227176
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0579
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0579
IRS990/TotalProgramServiceExpensesAmt0493198
IRS990/TotalProgramServiceRevenueAmt0625789
IRS990/TotalReportableCompFromOrgAmt077850
IRS990/TotalRevenueGrp/ExclusionAmt010097
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0622960
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0663038
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0374295
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0396093
IRS990/TravelGrp/ManagementAndGeneralAmt0208
IRS990/TravelGrp/ProgramServicesAmt0625
IRS990/TravelGrp/TotalAmt0833
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0214834
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0227176
IRS990/UponRequestInd0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.22$0.26$1.00$0.98$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.55$0.31$0.24$1.57$1.59$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.26$0.26$1.27$1.24$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.34$0.23$0.98$0.90$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.23$0.15$0.68$0.77$0.09
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.28$0.24$0.81$0.82$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.19$0.25$0.69$0.68$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.19$0.23$0.65$0.65$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.40$0.17$0.23$0.66$0.65$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.16$0.21$0.67$0.61$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.30$0.16$0.14$0.66$0.60$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.20$0.09$0.68$0.67$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.17$0.09$0.51
2011Summary only. Only limited summary data is available for this year.$0.26$0.15$0.11$0.32$0.32$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.18$0.11$0.48