Civic Intelligence

Kent County Conservation League Inc C/O Sam Yeo

990 • Fiscal year 2014 • EIN 38-1374318

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 06, 2015

8461 Conservation St NEAda, MI 49301

(616) 676-1056

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.23x

Higher debt load relative to assets than 72% of similar nonprofits.

2014 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

65th percentile

0.21x

Higher debt load relative to revenue than 65% of similar nonprofits.

2014 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2014

Net Margin

27th percentile

-4.4%

Higher net margin than 27% of similar nonprofits.

2014 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

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

2014 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2014

Asset Growth

25th percentile

-4.0%

Faster asset growth than 25% of similar nonprofits.

2014 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

11th percentile

-26%

Faster revenue growth than 11% of similar nonprofits.

2014 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$487,571

Down $20,440 (-4.0%) from 2013

Net Assets

Down

$376,727

Down $14,274 (-3.7%) from 2013

Liabilities

Down

$110,844

Down $6,166 (-5.3%) from 2013

Revenue

Down

$538,719

Down $184,994 (-26%) from 2013

Expenses

Down

$562,548

Down $49,361 (-8.1%) from 2013

Net Income

Down

-$23,829

Down $135,633 (-121%) from 2013

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $212,383Liabilities 2011: $18,055Net Assets 2011: $194,3282011Assets 2012: $416,005Liabilities 2012: $94,984Net Assets 2012: $321,0212012Assets 2013: $508,011Liabilities 2013: $117,010Net Assets 2013: $391,0012013Assets 2014: $487,571Liabilities 2014: $110,844Net Assets 2014: $376,7272014Assets 2015: $513,674Liabilities 2015: $121,915Net Assets 2015: $391,7592015Assets 2016: $514,714Liabilities 2016: $84,686Net Assets 2016: $430,0282016Assets 2017: $427,202Liabilities 2017: $63,675Net Assets 2017: $363,5272017Assets 2018: $475,827Liabilities 2018: $68,528Net Assets 2018: $407,2992018Assets 2019: $475,815Liabilities 2019: $27,858Net Assets 2019: $447,9572019Assets 2020: $581,031Liabilities 2020: $100,614Net Assets 2020: $480,4172020Assets 2021: $635,350Liabilities 2021: $196,021Net Assets 2021: $439,3292021Assets 2022: $570,312Liabilities 2022: $120,927Net Assets 2022: $449,3852022Assets 2023: $512,528Liabilities 2023: $55,032Net Assets 2023: $457,4962023Assets 2024: $451,153Liabilities 2024: $554Net Assets 2024: $450,5992024Assets 2025: $497,103Liabilities 2025: $542Net Assets 2025: $496,5612025

Highlighted filing

2014

Assets$487,571
Liabilities$110,844
Net Assets$376,727

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $279,2402011Expenses 2012: $421,8552012Revenue 2013: $723,713Expenses 2013: $611,909Net Income 2013: $111,8042013Revenue 2014: $538,719Expenses 2014: $562,548Net Income 2014: -$23,8292014Revenue 2015: $595,157Expenses 2015: $580,125Net Income 2015: $15,0322015Revenue 2016: $642,985Expenses 2016: $608,828Net Income 2016: $34,1572016Revenue 2017: $653,608Expenses 2017: $665,647Net Income 2017: -$12,0392017Revenue 2018: $592,123Expenses 2018: $511,028Net Income 2018: $81,0952018Revenue 2019: $457,998Expenses 2019: $421,714Net Income 2019: $36,2842019Revenue 2020: $513,301Expenses 2020: $481,324Net Income 2020: $31,9772020Revenue 2021: $520,156Expenses 2021: $474,800Net Income 2021: $45,3562021Revenue 2022: $487,686Expenses 2022: $477,630Net Income 2022: $10,0562022Revenue 2023: $685,859Expenses 2023: $677,748Net Income 2023: $8,1112023Revenue 2024: $743,772Expenses 2024: $750,669Net Income 2024: -$6,8972024Revenue 2025: $735,127Expenses 2025: $689,165Net Income 2025: $45,9622025

Highlighted filing

2014

Revenue$538,719
Expenses$562,548
Net Income-$23,829
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 6, 2015
Return Version
2014v5.0
Gross Receipts
$729,472
Mission and Program Overview

Mission

Conservation of land through education.

Conservation of land through education

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$391,001$376,727▼ $14,274
Land, Buildings, and Equipment, Net$341,678$358,525▲ $16,847
Inventories for Sale or Use$85,475$56,227▼ $29,248
Cash and Non-Interest-Bearing Accounts$50,689$54,610▲ $3,921
Savings and Temporary Cash Investments$26,614$9,354▼ $17,260
Prepaid Expenses and Deferred Charges$3,555$8,855▲ $5,300
Total Assets$508,011$487,571▼ $20,440
Liabilities
Mortgage Notes Payable Secured by Investment Property$94,475$79,222▼ $15,253
Accounts Payable and Accrued Expenses$22,535$31,622▲ $9,087
Total Liabilities$117,010$110,844▼ $6,166
Net Assets / Fund Balance
Total Net Assets Fund Balance$391,001$376,727▼ $14,274
Total Liabilities and Net Assets / Fund Balance$508,011$487,571▼ $20,440

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$177,741$84,725$262,466
Land$91,015-$91,015
Equipment$73,305$16,348$89,653
Leasehold Improvements$16,464$5,675$22,139
Compensation and Service Providers

Board Members and Trustees

NameTitle
Vic ScudderPresident
Bob SachaSecretary
Todd CookTreasurer
Thad BembenistaVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$204,298
Program Service Revenue
$372,427
Investment Income
$36
Other Revenue
$-38,042
Change in Net Assets
$-23,829
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$338,917
Salaries, Compensation, and Employee Benefits$223,631
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$201,704--$201,704
Occupancy$96,244--$96,244
All Other Expenses$64,169--$64,169
Depreciation Depletion$16,029--$16,029
Payroll Taxes$15,670--$15,670
Insurance$13,241--$13,241
Other Expenses$8,530--$8,530
Office Expenses$8,507--$8,507
Other Employee Benefits$6,257--$6,257
Fees for Services Accounting$3,684--$3,684
Interest$3,263--$3,263
Advertising$50--$50
Fees for Services Other$33--$33
Total Functional Expenses$562,548$0$0$562,548
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

LEAGUE HAS MEMBERS

Form 990, Page 6, Part VI, Line 7A

Members elect governing body

Form 990, Page 6, Part VI, Line 7B

Governance decisions are made by elected governing body

Form 990, Page 6, Part VI, Line 11B

Monthly financial statements are presented to the board of directors and members at monthly board meetings. Annual financial statements are provided at annual meeting.

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

Manager of league has annual employee evaluation by board of directors to determine job performance and salary.

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

Manager of league has annual employee evaluation by board of directors to determine job performance and salary.

Form 990, Page 6, Part VI, Line 19

All governing documents, policies and financial statements are available on premises for public review. All written requests have been honored.

Filing and Contact Details

Filer

Filer Name
Kent County Conservation League
EIN
38-1374318
Phone
6166761056
Address
8461 CONSERVATION ST NE, ADA, MI 49301

Signing Officer

Name
Todd Cook
Title
Treasurer
Phone
6166761056
Signed
2015-08-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd Cook
Formed
1963
Legal Domicile
Mi
Voting Board Members
4
Independent Board Members
4
Employees
27
Volunteers
10

Preparer

Firm
LETTINGA & ASSOCIATES LLC- CPA'S
Address
4246 KALAMAZOO AVE SE, GRAND RAPIDS, MI 49508-3607
Preparer
Jeremy K Richmond
Phone
6164552800
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Conservation of land through education

Form 990, Part IX, Line 24E

Equipment maintenance 8,474 0 0 sales tax 7,209 0 0 membership discounts 5,847 0 0 plaid shirt night exp 5,720 0 0 lesson expense 5,668 0 0 games discounts 4,042 0 0 facilities/equip - other 4,026 0 0 sportsman extravaganza 3,394 0 0 newsletter 2,903 0 0 shoot expenses 2,645 0 0 fuel 2,495 0 0 ccw costs 2,021 0 0 gifts 1,750 0 0 business registration 1,689 0 0 shoot association fees 1,196 0 0 winter league discounts 1,005 0 0 other business exp 853 0 0 association expenses 723 0 0 bank service charges 516 0 0 equipment rental 505 0 0 punch card discounts 310 0 0 classes/instruction exp 306 0 0 outside labor 250 0 0 gift certificates redeeme 231 0 0 shipping 215 0 0 other 90 0 0 other discounts 50 0 0 licenses 36 0 0

Form 990, Part XI, Line 9

Book / tax depreciation difference 16,029

Form 990, Part XI, Line 9

Prior period adjustment 6,474

Raw XML Appendix366 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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IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt022139
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0358525
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CONSERVATION OF LAND THROUGH EDUCATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LEAGUE HAS MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ELECT GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNANCE DECISIONS ARE MADE BY ELECTED GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MONTHLY FINANCIAL STATEMENTS ARE PRESENTED TO THE BOARD OF DIRECTORS AND MEMBERS AT MONTHLY BOARD MEETINGS. ANNUAL FINANCIAL STATEMENTS ARE PROVIDED AT ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MANAGER OF LEAGUE HAS ANNUAL EMPLOYEE EVALUATION BY BOARD OF DIRECTORS TO DETERMINE JOB PERFORMANCE AND SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MANAGER OF LEAGUE HAS ANNUAL EMPLOYEE EVALUATION BY BOARD OF DIRECTORS TO DETERMINE JOB PERFORMANCE AND SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE ON PREMISES FOR PUBLIC REVIEW. ALL WRITTEN REQUESTS HAVE BEEN HONORED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8EQUIPMENT MAINTENANCE 8,474 0 0 SALES TAX 7,209 0 0 MEMBERSHIP DISCOUNTS 5,847 0 0 PLAID SHIRT NIGHT EXP 5,720 0 0 LESSON EXPENSE 5,668 0 0 GAMES DISCOUNTS 4,042 0 0 FACILITIES/EQUIP - OTHER 4,026 0 0 SPORTSMAN EXTRAVAGANZA 3,394 0 0 NEWSLETTER 2,903 0 0 SHOOT EXPENSES 2,645 0 0 FUEL 2,495 0 0 CCW COSTS 2,021 0 0 GIFTS 1,750 0 0 BUSINESS REGISTRATION 1,689 0 0 SHOOT ASSOCIATION FEES 1,196 0 0 WINTER LEAGUE DISCOUNTS 1,005 0 0 OTHER BUSINESS EXP 853 0 0 ASSOCIATION EXPENSES 723 0 0 BANK SERVICE CHARGES 516 0 0 EQUIPMENT RENTAL 505 0 0 PUNCH CARD DISCOUNTS 310 0 0 CLASSES/INSTRUCTION EXP 306 0 0 OUTSIDE LABOR 250 0 0 GIFT CERTIFICATES REDEEME 231 0 0 SHIPPING 215 0 0 OTHER 90 0 0 OTHER DISCOUNTS 50 0 0 LICENSES 36 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9BOOK / TAX DEPRECIATION DIFFERENCE 16,029
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10PRIOR PERIOD ADJUSTMENT 6,474
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0508011
IRS990/TotalAssetsEOYAmt0487571
IRS990/TotalAssetsGrp/BOYAmt0508011
IRS990/TotalAssetsGrp/EOYAmt0487571
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0204298
IRS990/TotalEmployeeCnt027
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0562548
IRS990/TotalFunctionalExpensesGrp/TotalAmt0562548
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0117010
IRS990/TotalLiabilitiesEOYAmt0110844
IRS990/TotalLiabilitiesGrp/BOYAmt0117010
IRS990/TotalLiabilitiesGrp/EOYAmt0110844
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0391001
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0376727
IRS990/TotalOtherProgSrvcExpenseAmt0246657
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt023525
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt023525
IRS990/TotalProgramServiceExpensesAmt0562548
IRS990/TotalProgramServiceRevenueAmt0372427
IRS990/TotalRevenueGrp/ExclusionAmt04815
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0329606
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0538719
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0508011
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0487571
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08461 CONSERVATION ST NE
IRS990/USAddress/CityNm0ADA
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049301
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TODD COOK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06166761056
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KENT COUNTY CONSERVATION LEAGUE
ReturnHeader/Filer/BusinessNameControlTxt0KENT
ReturnHeader/Filer/EIN0381374318
ReturnHeader/Filer/PhoneNum06166761056
ReturnHeader/Filer/USAddress/AddressLine1Txt08461 CONSERVATION ST NE
ReturnHeader/Filer/USAddress/CityNm0ADA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049301
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382902447
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LETTINGA & ASSOCIATES LLC- CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04246 KALAMAZOO AVE SE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GRAND RAPIDS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0495083607
ReturnHeader/PreparerPersonGrp/PhoneNum06164552800
ReturnHeader/PreparerPersonGrp/PreparationDt02015-08-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY K RICHMOND
ReturnHeader/ReturnTs02015-08-10T11:33:25-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.97$0.01$4.97$7.35$6.89$0.46
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.51$0.01$4.51$7.44$7.51$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.13$0.55$4.57$6.86$6.78$0.08
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.70$1.21$4.49$4.88$4.78$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.35$1.96$4.39$5.20$4.75$0.45
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.81$1.01$4.80$5.13$4.81$0.32
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.76$0.28$4.48$4.58$4.22$0.36
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.76$0.69$4.07$5.92$5.11$0.81
2017Summary only. Only limited summary data is available for this year.$4.27$0.64$3.64$6.54$6.66$0.12
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$5.15$0.85$4.30$6.43$6.09$0.34
2015Detailed filing. Detailed filing data is available for this year.$5.14$1.22$3.92$5.95$5.80$0.15
2014Detailed filing. Detailed filing data is available for this year.$4.88$1.11$3.77$5.39$5.63$0.24
2013Detailed filing. Detailed filing data is available for this year.$5.08$1.17$3.91$7.24$6.12$1.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.16$0.95$3.21$4.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.12$0.18$1.94$2.79
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)4 • $500k-$1M nonprofits