Civic Intelligence

Circle Pines Center

990 • Fiscal year 2018 • EIN 38-1227244

Oct 01, 2017 to Sep 30, 2018 • Filed on Feb 13, 2019

8650 Mullen RoadDelton, MI 49046

(269) 623-5555

Siviq Scores

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

Liabilities / Assets

77th percentile

0.29x

Higher debt load relative to assets than 77% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

74th percentile

0.18x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

61st percentile

8.1%

Higher net margin than 61% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

58th percentile

$30,600

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

38th percentile

-1.9%

Faster asset growth than 38% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

83rd percentile

39%

Faster revenue growth than 83% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$340,947

Down $6,570 (-1.9%) from 2017

Net Assets

Up

$242,344

Up $43,753 (+22%) from 2017

Liabilities

Down

$98,603

Down $50,323 (-34%) from 2017

Revenue

Up

$542,124

Up $151,110 (+39%) from 2017

Expenses

Up

$498,241

Up $98,431 (+25%) from 2017

Net Income

Up

$43,883

Up $52,679 (+599%) from 2017

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $233,640Liabilities 2010: $89,691Net Assets 2010: $143,9492010Assets 2011: $224,826Liabilities 2011: $79,752Net Assets 2011: $145,0742011Assets 2012: $238,192Liabilities 2012: $101,915Net Assets 2012: $136,2772012Assets 2013: $302,080Liabilities 2013: $102,427Net Assets 2013: $199,6532013Assets 2014: $355,103Liabilities 2014: $137,675Net Assets 2014: $217,4282014Assets 2015: $341,966Liabilities 2015: $138,232Net Assets 2015: $203,7342015Assets 2016: $346,046Liabilities 2016: $138,280Net Assets 2016: $207,7662016Assets 2017: $347,517Liabilities 2017: $148,926Net Assets 2017: $198,5912017Assets 2018: $340,947Liabilities 2018: $98,603Net Assets 2018: $242,3442018Assets 2019: $348,329Liabilities 2019: $54,280Net Assets 2019: $294,0492019Assets 2020: $509,783Liabilities 2020: $202,422Net Assets 2020: $307,3612020Assets 2021: $506,927Liabilities 2021: $183,418Net Assets 2021: $323,5092021Assets 2022: $521,549Liabilities 2022: $188,175Net Assets 2022: $333,3742022Assets 2023: $490,221Liabilities 2023: $175,852Net Assets 2023: $314,3692023Assets 2024: $459,563Liabilities 2024: $170,448Net Assets 2024: $289,1152024

Highlighted filing

2018

Assets$340,947
Liabilities$98,603
Net Assets$242,344

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $249,944Expenses 2010: $248,509Net Income 2010: $1,4352010Expenses 2011: $325,1112011Expenses 2012: $362,4092012Revenue 2013: $497,711Expenses 2013: $434,335Net Income 2013: $63,3762013Revenue 2014: $420,704Expenses 2014: $402,929Net Income 2014: $17,7752014Revenue 2015: $393,025Expenses 2015: $406,719Net Income 2015: -$13,6942015Revenue 2016: $419,357Expenses 2016: $415,325Net Income 2016: $4,0322016Revenue 2017: $391,014Expenses 2017: $399,810Net Income 2017: -$8,7962017Revenue 2018: $542,124Expenses 2018: $498,241Net Income 2018: $43,8832018Revenue 2019: $473,818Expenses 2019: $422,113Net Income 2019: $51,7052019Revenue 2020: $265,446Expenses 2020: $252,134Net Income 2020: $13,3122020Revenue 2021: $377,632Expenses 2021: $361,484Net Income 2021: $16,1482021Revenue 2022: $604,283Expenses 2022: $594,418Net Income 2022: $9,8652022Revenue 2023: $597,941Expenses 2023: $589,203Net Income 2023: $8,7382023Revenue 2024: $537,416Expenses 2024: $569,761Net Income 2024: -$32,3452024

Highlighted filing

2018

Revenue$542,124
Expenses$498,241
Net Income$43,883
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Feb 13, 2019
Return Version
2017v2.3
Gross Receipts
$545,947
Mission and Program Overview

Mission

Foster the education of cooperation with children and adults

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$249,005$232,832▼ $16,173
Investments in Publicly Traded Securities$82,752$88,856▲ $6,104
Accounts Receivable$166$14,610▲ $14,444
Loans From Officers Directors$15,910$6,910▼ $9,000
Inventories for Sale or Use$3,620$3,620→ $0
Cash and Non-Interest-Bearing Accounts$11,974$1,029▼ $10,945
Total Assets$347,517$340,947▼ $6,570
Liabilities
Accounts Payable and Accrued Expenses$40,207$57,704▲ $17,497
Other Liabilities$92,809$33,989▼ $58,820
Total Liabilities$148,926$98,603▼ $50,323
Net Assets / Fund Balance
Permanently Rstr Net Assets$125,042$125,042→ $0
Unrestricted Net Assets$73,549$117,302▲ $43,753
Total Net Assets Fund Balance$198,591$242,344▲ $43,753
Total Liabilities and Net Assets / Fund Balance$347,517$340,947▼ $6,570

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$229,274$470,219$699,493
Land$3,558-$3,558

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$82,752$8,906▲ $398$3,200$88,856
2017$83,131-▼ $379-$82,752
2016-$83,131--$83,131
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tom VanhammenEx OfficioFT$30,600$30,600

Board Members and Trustees

NameTitle
Meryl DominaPresident
Sasha OspinaExecutive Di
Al HeystekMember
Christyl BurnettMember
Deb OlsonMember
Deborah RauensMember
Derek FreridgeMember
Jim BatesMember
Maiya MerrickMember
Randy SprayMember
Robin ConnellMember
Howard EhrmanSecretary
Jack GordonSecretary
Judith TransueTreasurer
Gary MclellandVice Preside
Larry MerlauVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$166,601
Program Service Revenue
$359,063
Investment Income
$0
Other Revenue
$16,460
All Other Contributions
$166,601
Change in Net Assets
$43,883
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$365,581
Salaries, Compensation, and Employee Benefits$130,960
Grants and Similar Amounts Paid$1,700
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$57,472$14,368-$71,840
Other Salaries and Wages$31,320$7,830-$39,150
All Other Expenses$34,544$4,562-$39,106
Insurance$18,834$4,708-$23,542
Occupancy$16,930$4,233-$21,163
Depreciation Depletion$13,230$3,307-$16,537
Payroll Taxes$11,603$2,901-$14,504
Other Expenses$10,480$2,620-$13,100
Other Employee Benefits$4,373$1,093-$5,466
Fees for Services Accounting$3,992$998-$4,990
Interest$2,473$618-$3,091
Office Expenses$2,330$582-$2,912
Grants to Domestic Individuals$1,700--$1,700
Information Technology$283$71-$354
Advertising$102$26-$128
Fees for Services Legal$56$14-$70
Total Functional Expenses$450,310$47,931$0$498,241
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,615
Fundraising Direct Expenses$3,823
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$15,910$6,910▼ $9,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Loan From Earl Silbar$15,000
Loan Nelson Brown$4,609
Line of Credit$4,513
Loan From Mlg Foundation$2,787
Business Loan 2$2,725
Loan From Patrick & Jen Kehoe$2,202
Mlg Loan 2$2,153
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
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

Copy of return made available to the governing body at the board meeting prior to filing.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Circle Pines Center
EIN
38-1227244
Phone
2696235555
Address
8650 MULLEN ROAD, DELTON, MI 49046

Signing Officer

Name
Sasha Ospina
Title
Executive Director
Phone
2696245555
Signed
2019-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sasha Ospina
Formed
1940
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
10
Employees
28
Volunteers
350

Preparer

Firm
Seber Tans Plc
Address
555 W CROSSTOWN PARKWAY STE 304, KALAMAZOO, MI 49008
Preparer
Thomas J Horwath
Phone
2693438180
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 4, Part XIII

The fund is used to support the activities and participants of the circle pines center.

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IRS990/OtherExpensesGrp/Desc2OTHER PROGRAM EXPENSES
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IRS990/ProgSrvcAccomActy2Grp/GrantAmt01700
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IRS990/PYContributionsGrantsAmt075801
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
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IRS990/RevenueAmt0126330
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0INSURANCE PROCEEDS 18,309
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0308344
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.60$1.70$2.89$5.37$5.70$0.32
2023Detailed filing. Detailed filing data is available for this year.$4.90$1.76$3.14$5.98$5.89$0.09
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.22$1.88$3.33$6.04$5.94$0.10
2021Detailed filing. Detailed filing data is available for this year.$5.07$1.83$3.24$3.78$3.61$0.16
2020Detailed filing. Detailed filing data is available for this year.$5.10$2.02$3.07$2.65$2.52$0.13
2019Detailed filing. Detailed filing data is available for this year.$3.48$0.54$2.94$4.74$4.22$0.52
2018Detailed filing. Detailed filing data is available for this year.$3.41$0.99$2.42$5.42$4.98$0.44
2017Detailed filing. Detailed filing data is available for this year.$3.48$1.49$1.99$3.91$4.00$0.09
2016Detailed filing. Detailed filing data is available for this year.$3.46$1.38$2.08$4.19$4.15$0.04
2015Detailed filing. Detailed filing data is available for this year.$3.42$1.38$2.04$3.93$4.07$0.14
2014Detailed filing. Detailed filing data is available for this year.$3.55$1.38$2.17$4.21$4.03$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.02$1.02$2.00$4.98$4.34$0.63
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.38$1.02$1.36$3.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.25$0.80$1.45$3.25
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$0.90$1.44$2.50$2.49$0.01