Civic Intelligence

Woldumar Nature Association

990 • Fiscal year 2016 • EIN 38-1804314

Oct 01, 2015 to Sep 30, 2016 • Filed on May 05, 2017

5739 Old Lansing RoadLansing, MI 48917

(517) 322-0030

Siviq Scores

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

Liabilities / Assets

35th percentile

0.03x

Higher debt load relative to assets than 35% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

51st percentile

0.11x

Higher debt load relative to revenue than 51% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

69th percentile

10%

Higher net margin than 69% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

46th percentile

$55,000

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 17.2% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

68th percentile

7.4%

Faster asset growth than 68% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

39th percentile

-0.6%

Faster revenue growth than 39% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,167,397

Up $79,954 (+7.4%) from 2015

Net Assets

Up

$1,131,298

Up $74,476 (+7.0%) from 2015

Liabilities

Up

$36,099

Up $5,478 (+18%) from 2015

Revenue

Down

$318,879

Down $2,021 (-0.6%) from 2015

Expenses

Down

$286,049

Down $19,405 (-6.4%) from 2015

Net Income

Up

$32,830

Up $17,384 (+113%) 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: $892,378Liabilities 2010: $14,704Net Assets 2010: $877,6742010Assets 2011: $1,115,205Liabilities 2011: $12,952Net Assets 2011: $1,102,2532011Assets 2012: $1,118,226Liabilities 2012: $22,980Net Assets 2012: $1,095,2462012Assets 2013: $1,106,643Liabilities 2013: $36,033Net Assets 2013: $1,070,6102013Assets 2014: $1,094,064Liabilities 2014: $26,761Net Assets 2014: $1,067,3032014Assets 2015: $1,087,443Liabilities 2015: $30,621Net Assets 2015: $1,056,8222015Assets 2016: $1,167,397Liabilities 2016: $36,099Net Assets 2016: $1,131,2982016Assets 2017: $1,241,001Liabilities 2017: $41,290Net Assets 2017: $1,199,7112017Assets 2018: $1,292,656Liabilities 2018: $39,207Net Assets 2018: $1,253,4492018Assets 2019: $1,344,765Liabilities 2019: $58,655Net Assets 2019: $1,286,1102019Assets 2020: $1,380,867Liabilities 2020: $74,225Net Assets 2020: $1,306,6422020Assets 2021: $1,650,728Liabilities 2021: $66,436Net Assets 2021: $1,584,2922021Assets 2022: $1,493,486Liabilities 2022: $99,943Net Assets 2022: $1,393,5432022Assets 2023: $1,535,460Liabilities 2023: $95,457Net Assets 2023: $1,440,0032023Assets 2024: $1,766,094Liabilities 2024: $104,715Net Assets 2024: $1,661,3792024

Highlighted filing

2016

Assets$1,167,397
Liabilities$36,099
Net Assets$1,131,298

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $264,056Expenses 2010: $263,146Net Income 2010: $9102010Revenue 2011: $562,269Expenses 2011: $331,705Net Income 2011: $230,5642011Expenses 2012: $345,1032012Revenue 2013: $288,409Expenses 2013: $371,122Net Income 2013: -$82,7132013Revenue 2014: $323,613Expenses 2014: $363,007Net Income 2014: -$39,3942014Revenue 2015: $320,900Expenses 2015: $305,454Net Income 2015: $15,4462015Revenue 2016: $318,879Expenses 2016: $286,049Net Income 2016: $32,8302016Revenue 2017: $327,457Expenses 2017: $322,439Net Income 2017: $5,0182017Revenue 2018: $322,829Expenses 2018: $315,051Net Income 2018: $7,7782018Revenue 2019: $388,035Expenses 2019: $355,374Net Income 2019: $32,6612019Revenue 2020: $304,952Expenses 2020: $311,120Net Income 2020: -$6,1682020Revenue 2021: $511,112Expenses 2021: $362,758Net Income 2021: $148,3542021Revenue 2022: $375,989Expenses 2022: $387,989Net Income 2022: -$12,0002022Revenue 2023: $447,178Expenses 2023: $483,422Net Income 2023: -$36,2442023Revenue 2024: $644,975Expenses 2024: $602,988Net Income 2024: $41,9872024

Highlighted filing

2016

Revenue$318,879
Expenses$286,049
Net Income$32,830
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
May 5, 2017
Return Version
2015v3.0
Gross Receipts
$321,173
Mission and Program Overview

Mission

To educate people about the natural environment.

To educate people about the natural enviornment. To preserve the lands and facilities of the nature way association.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$509,805$563,236▲ $53,431
Land, Buildings, and Equipment, Net$475,761$468,960▼ $6,801
Cash and Non-Interest-Bearing Accounts$48,777$74,549▲ $25,772
Savings and Temporary Cash Investments$39,076$48,321▲ $9,245
Inventories for Sale or Use$7,571$6,498▼ $1,073
Accounts Receivable$5,185$5,407▲ $222
Prepaid Expenses and Deferred Charges$875$426▼ $449
Total Assets$1,087,050$1,167,397▲ $80,347
Liabilities
Deferred Revenue$20,490$28,456▲ $7,966
Accounts Payable and Accrued Expenses$9,812$7,643▼ $2,169
Total Liabilities$30,302$36,099▲ $5,797
Net Assets / Fund Balance
Permanently Rstr Net Assets$511,407$568,812▲ $57,405
Unrestricted Net Assets$519,829$532,828▲ $12,999
Temporarily Rstr Net Assets$25,512$29,658▲ $4,146
Total Net Assets Fund Balance$1,056,748$1,131,298▲ $74,550
Total Liabilities and Net Assets / Fund Balance$1,087,050$1,167,397▲ $80,347

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$360,127$235,445-
Other Land Buildings$2,345$12,605-
Land$63,326--
Equipment$5,817$88,481-
Leasehold Improvements$37,345$11,566-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$511,407---$511,407
2015$545,284$3,345▼ $9,772$27,450$511,407
2014$517,875$310▲ $52,924$25,825$545,284
2013$457,393$6,249▲ $71,483$17,250$517,875
2012$389,255$7,309▲ $66,904$6,075$457,393
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kevin WernetDirectorFT$55,000$55,000

Board Members and Trustees

NameTitle
Andria DitschmanChairperson
Zachary BehlerChairperson
Anne GarwoodVice Chairwoman
Aaron McnultyBoard Member
Gail Vander StoepBoard Member
Irene BashoreBoard Member
Jason WilkinsonBoard Member
Karen RusscherBoard Member
Sylvia ColesBoard Member
Frank TeggeSecretary
Julie PfeifleTreasure
Revenue and Support

Revenue Composition

Contributions and Grants
$99,788
Program Service Revenue
$101,726
Investment Income
$21,595
Other Revenue
$95,770
All Other Contributions
$92,043
Change in Net Assets
$32,830

Audited Revenue Reconciliation

Revenue per Audited Statements
$318,879
Revenue Not Reported on Form 990
$46,295
Total Revenue per Audited Statements
$365,174
Total Revenue per Form 990
$318,879
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$184,149
Other Expenses$101,900
Total Fundraising Expense$2,643
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$104,656$9,201$1,150$115,007
Current Officers, Directors, Trustees, and Key Employees$50,050$4,400$550$55,000
Occupancy$30,704$2,709$337$33,750
Depreciation Depletion$20,020$1,760$220$22,000
Insurance$15,536$1,366$171$17,073
Payroll Taxes$11,842$1,041$129$13,012
Office Expenses$5,098$448$56$5,602
Fees for Service Investment Mgmnt Fees$0$5,232$0$5,232
All Other Expenses$4,004$655$0$4,659
Advertising$3,600$0$0$3,600
Conferences and Meetings$1,088$95$12$1,195
Other Employee Benefits$1,029$90$11$1,130
Fees for Services Accounting$683$60$7$750
Travel$199$0$0$199
Interest$102$0$0$102
Other Expenses$0$3$0$3
Total Functional Expenses$256,303$27,103$2,643$286,049

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$290,624
Expenses per Audited Statements$286,049
Total Expenses per Form 990$286,049
Expenses Not Reported on Form 990$4,575
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,007
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Woldumar Nature Association
EIN
38-1804314
Phone
5173220030
Address
5739 Old Lansing Road, Lansing, MI 48917

Signing Officer

Name
Julie Pfeifle
Title
Treasurer
Phone
5173220030
Signed
2017-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andria Ditschman
Formed
1963
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
28
Volunteers
289

Preparer

Firm
Arthur J Kroon & Co
Address
29 Pearl St NW, Grand Rapids, MI 49503
Preparer
Arthur J Kroon CPA
Phone
6163562002
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Draft copy of form 990 is provided to board for review.

Pt VI, Line 11B

All information is available upon request. Form 990 is also posted annually on guidestar's website. Form 990 is public information through the Michigan Attorney General Office, Lansing, MI.

Pt VI, Line 12C

The conflict of interest policy is reviewed by the Board

Pt VI, Line 12C

annually. All directors are required to disclose any

Pt VI, Line 12C

conflicts of interest and to notify the Board of any

Pt VI, Line 12C

conflicts that may arise throughout the year.

Pt VI, Line 15A

The Personnel committee comprised of independent board members, meets to review the performance of the executive director annually and makes compensation recommendations to the Board of Directors. Once the compensation is approved by the Board of Directors, a record of the meeting and decision by the Board of Directors is retained by the Organization.

Pt XII, Line 2C

Woldumar Nature Association has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent Certified Public Accountant. This process has not changed from the prior year.

Pt VI, Line 7A

The types of membership classifications shall be determined by the Board of Directors.

Pt VI, Line 7A

The right to vote at any meeting of the association shall be limited to members including the duly authorized representatives designated in accordance with the provisions of Article III, Section 1B, and in good standing on the books and records of the Association on the date the notices for such meetings are mailed. Each member is entitled to one (1) vote and shall vote in person, not by proxy if the right to vote at any such meeting shall be challenged. The person presiding shall require such books and records, if available, to be produced as evidence of the right of the person challenged to vote at such meetings. The members eligible to vote are those listed on the membership applications as a dues paying member or as specified by the virtue of Article III Section 1(B). Voting in elections for Directors shall be by written ballot.

Financial Statement Notes

Pt XII, Line 2D

Cost of Goods Sold $ 2,294; Fundraising Expense $ 2,281

Pt XII, Line 2D

Cost of Goods Sold $ 2,294; Fundraising Expense $ 2,281

Pt XI, Line 2D

In Kind Donations $ 5920.00

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IRS990/OtherExpensesGrp/Desc1Camp Discovery
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt09201
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IRS990/PayrollTaxesGrp/FundraisingAmt0129
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0875
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IRS990/PrincipalOfficerNm0ANDRIA DITSCHMAN
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IRS990/ProgramServiceRevenueGrp/Desc1Education Programs
IRS990/ProgramServiceRevenueGrp/Desc2Contracted Services
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt122996
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt210620
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IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt018510
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IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt032830
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
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IRS990/RentalIncomeOrLossGrp/RealAmt090693
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt039076
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt III Ln 12
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0113893
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt068206
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt098093
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0514833
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt055540
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt040866
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0106669
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0102138
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt087605
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt040866
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IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt04943
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt013859
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt018216
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt021864
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt062246
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt099
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt02571
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt01427
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt02019
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IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt013000
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0172667
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.77$0.10$1.66$0.64$0.60$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.54$0.10$1.44$0.45$0.48$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.49$0.10$1.39$0.38$0.39$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.65$0.07$1.58$0.51$0.36$0.15
2020Detailed filing. Detailed filing data is available for this year.$1.38$0.07$1.31$0.30$0.31$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.34$0.06$1.29$0.39$0.36$0.03
2018Summary only. Only limited summary data is available for this year.$1.29$0.04$1.25$0.32$0.32$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.24$0.04$1.20$0.33$0.32$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.17$0.04$1.13$0.32$0.29$0.03
2015Summary only. Only limited summary data is available for this year.$1.09$0.03$1.06$0.32$0.31$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.09$0.03$1.07$0.32$0.36$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.04$1.07$0.29$0.37$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.02$1.10$0.35
2011Summary only. Only limited summary data is available for this year.$1.12$0.01$1.10$0.56$0.33$0.23
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.01$0.88$0.26$0.26$0.00