Civic Intelligence

Eagle Village Inc.

990 • Fiscal year 2017 • EIN 38-1868217

Jan 01, 2017 to Dec 31, 2017 • Filed on Aug 31, 2018

4507 170th AvenueHersey, MI 49639

(231) 832-2234

Siviq Scores

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

Liabilities / Assets

64th percentile

0.31x

Higher debt load relative to assets than 64% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.22x

Higher debt load relative to revenue than 56% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

19th percentile

-9.2%

Higher net margin than 19% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

59th percentile

$139,602

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

10th percentile

-8.6%

Faster asset growth than 10% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

55th percentile

6.5%

Faster revenue growth than 55% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$5,645,005

Down $531,335 (-8.6%) from 2016

Net Assets

Down

$3,886,299

Down $703,839 (-15%) from 2016

Liabilities

Up

$1,758,706

Up $172,504 (+11%) from 2016

Revenue

Up

$7,836,845

Up $481,296 (+6.5%) from 2016

Expenses

Up

$8,559,145

Up $948,439 (+12%) from 2016

Net Income

Down

-$722,300

Down $467,143 (-183%) from 2016

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $5,353,733Liabilities 2010: $1,804,871Net Assets 2010: $3,548,8622010Assets 2011: $4,997,665Liabilities 2011: $2,107,319Net Assets 2011: $2,890,3462011Assets 2012: $5,249,726Liabilities 2012: $1,617,999Net Assets 2012: $3,631,7272012Assets 2013: $5,376,444Liabilities 2013: $1,995,980Net Assets 2013: $3,380,4642013Assets 2014: $5,603,095Liabilities 2014: $1,927,158Net Assets 2014: $3,675,9372014Assets 2015: $6,608,198Liabilities 2015: $1,768,339Net Assets 2015: $4,839,8592015Assets 2016: $6,176,340Liabilities 2016: $1,586,202Net Assets 2016: $4,590,1382016Assets 2017: $5,645,005Liabilities 2017: $1,758,706Net Assets 2017: $3,886,2992017Assets 2018: $6,632,798Liabilities 2018: $1,644,380Net Assets 2018: $4,988,4182018Assets 2019: $7,819,922Liabilities 2019: $1,867,952Net Assets 2019: $5,951,9702019Assets 2020: $8,885,162Liabilities 2020: $1,143,241Net Assets 2020: $7,741,9212020Assets 2021: $8,675,172Liabilities 2021: $1,176,357Net Assets 2021: $7,498,8152021Assets 2022: $10,477,942Liabilities 2022: $722,995Net Assets 2022: $9,754,9472022Assets 2023: $20,033,698Liabilities 2023: $1,399,366Net Assets 2023: $18,634,3322023Assets 2024: $22,811,317Liabilities 2024: $1,023,179Net Assets 2024: $21,788,1382024

Highlighted filing

2017

Assets$5,645,005
Liabilities$1,758,706
Net Assets$3,886,299

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $5,939,4302010Expenses 2011: $6,532,3942011Expenses 2012: $6,821,1142012Revenue 2013: $6,984,354Expenses 2013: $7,555,566Net Income 2013: -$571,2122013Revenue 2014: $8,146,157Expenses 2014: $7,851,540Net Income 2014: $294,6172014Revenue 2015: $8,838,970Expenses 2015: $7,669,779Net Income 2015: $1,169,1912015Revenue 2016: $7,355,549Expenses 2016: $7,610,706Net Income 2016: -$255,1572016Revenue 2017: $7,836,845Expenses 2017: $8,559,145Net Income 2017: -$722,3002017Revenue 2018: $10,955,655Expenses 2018: $9,809,991Net Income 2018: $1,145,6642018Revenue 2019: $11,980,895Expenses 2019: $11,017,343Net Income 2019: $963,5522019Revenue 2020: $12,777,817Expenses 2020: $10,987,866Net Income 2020: $1,789,9512020Revenue 2021: $9,597,805Expenses 2021: $9,721,848Net Income 2021: -$124,0432021Revenue 2022: $12,638,018Expenses 2022: $9,306,827Net Income 2022: $3,331,1912022Revenue 2023: $12,714,831Expenses 2023: $11,437,027Net Income 2023: $1,277,8042023Revenue 2024: $17,112,917Expenses 2024: $12,274,273Net Income 2024: $4,838,6442024

Highlighted filing

2017

Revenue$7,836,845
Expenses$8,559,145
Net Income-$722,300
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Aug 31, 2018
Return Version
2017v2.3
Gross Receipts
$7,841,473
Mission and Program Overview

Mission

Provide services to children or families, such as residential care, intensive foster care, adventure learning programs and adoption programs for children and families throughout michigan.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,905,486$3,918,623▲ $13,137
Accounts Receivable$584,345$783,077▲ $198,732
Savings and Temporary Cash Investments$1,328,650$596,621▼ $732,029
Investments in Publicly Traded Securities$181,280$200,767▲ $19,487
Cash and Non-Interest-Bearing Accounts$62,434$69,139▲ $6,705
Inventories for Sale or Use$40,089$32,654▼ $7,435
Pledges and Grants Receivable$39,448$27,064▼ $12,384
Prepaid Expenses and Deferred Charges$34,608$17,060▼ $17,548
Total Assets$6,176,340$5,645,005▼ $531,335
Liabilities
Mortgage Notes Payable Secured by Investment Property$811,681$810,103▼ $1,578
Accounts Payable and Accrued Expenses$622,101$796,183▲ $174,082
Other Liabilities$152,420$152,420→ $0
Total Liabilities$1,586,202$1,758,706▲ $172,504
Net Assets / Fund Balance
Unrestricted Net Assets$4,183,798$3,471,928▼ $711,870
Temporarily Rstr Net Assets$291,340$299,371▲ $8,031
Permanently Rstr Net Assets$115,000$115,000→ $0
Total Net Assets Fund Balance$4,590,138$3,886,299▼ $703,839
Total Liabilities and Net Assets / Fund Balance$6,176,340$5,645,005▼ $531,335

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,223,480$5,702,652$8,926,132
Equipment$515,672$1,635,115$2,150,787
Land$179,471-$179,471

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$193,356$564▲ $23,122-$217,042
2016$179,983$3,524▲ $9,849-$193,356
2015$180,560$2,517▼ $3,094-$179,983
2014$179,571$30▲ $10,033-$180,560
2013$161,977$95▲ $25,693-$179,571
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cathey PrudhommePresident/ceFT$135,645$3,957$139,602
Marjie WirthDirector of SuppFT$77,453$10,686$88,139

Board Members and Trustees

NameTitle
Michael MischleyChair
Kelly SmithVice Chair
Alan Burmester PhdDirector
Brad FathDirector
Chuck KennardDirector
Craig WeidnerDirector
Dani MontiniDirector
Gary GerberDirector
Wendy SamuelsDirector
Kristen AidifSecretary
Merle RossTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Denali Construction & EngineeringContracting1301 N KINNEY AVE, Mt Pleasant, MI 48858$229,190
Revenue and Support

Revenue Composition

Contributions and Grants
$1,143,397
Program Service Revenue
$6,642,774
Investment Income
$4,661
Other Revenue
$46,013
All Other Contributions
$625,677
Change in Net Assets
$-722,300
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,132,977
Other Expenses$2,426,168
Total Fundraising Expense$273,528
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,111,685$553,827$145,674$4,811,186
Other Employee Benefits$467,670$56,864$21,618$546,152
Payroll Taxes$429,903$71,079$10,985$511,967
Occupancy$279,873$159,888$1,389$441,150
Depreciation Depletion$214,354$141,421$4,287$360,062
Travel$208,866$34,681$5,872$249,419
Current Officers, Directors, Trustees, and Key Employees$111,682$116,059-$227,741
Office Expenses$32,104$12,425$49,164$93,693
Fees for Services Other$45,947$35,481$6,786$88,214
Interest$1,523$41,412$296$43,231
Pension Plan Contributions$31,641$2,632$1,658$35,931
Conferences and Meetings$11,172$16,472$1,573$29,217
Fees for Services Accounting-$25,750-$25,750
Other Expenses$16,800$980$920$18,700
Fees for Services Legal-$7,865-$7,865
All Other Expenses$1,474$1,767$2,445$5,686
Total Functional Expenses$6,850,595$1,435,022$273,528$8,559,145
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$4,628
Fundraising Gross Income$2,000
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$30,635$2,000$660$1,340
Total Events$30,635$2,000$2,660$-660
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Foundation$152,420
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Form 990 is provided to the president/ceo and director of support services for review and approval prior to filing.

Form 990, Page 6, Part VI, Line 12C

Eagle village expects the primary interest of employees and board members to be the people served. A conflict of interest occurs when the interests of an employee or board member, or a member of their immediate family, actually or potentially benefit from business interests that directly result from affiliation with eagle village. All employees and board members are required to complete a conflict of interest disclosure statement upon beginning service to eagle village and annually thereafter. When a potential conflict of interest develops, all are required to disclose it immediately to a member of management using the conflict of interest disclosure statement. A determination and resolution is made by management in response to any potential conflict of interest, and the employee or board member is identified in writing.

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

Determination of the ceo's salary is done by the board's executive committee. It is their responsibility to annually review and determine if the ceo is appropriately compensated. Salary information is provided to the executive committee at the time of the ceo's annual performance evaluation to: 1) enable them to properly assess the salary already granted and, 2) complete a thorough analysis of the ceo's salary with consideration given to comparative salary survey gathered from peer agencies on the same position.

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

Other officers and key employee salaries are determined by human resources in conjunction with the ceo, using the agency's system of salary charts and starting wage policies. Job positions appearing on the salary charts are periodically reviewed, and all salary ranges are adjusted every few years to remain competitive and equitable. Comparative job position data and salary survey data is utilized for this purpose. Hiring and starting wage policies are also routinely updated by human resources and approved by the ceo, including a formula to factor in job related experience/education at the time of hire. Annual increases for officers and key employees, as well as all employees is determined by a management approved annual salary administration plan and monitored by human resources for equitable implementation.

Form 990, Page 6, Part VI, Line 19

All governing policies, conflict of information policy, and the agency's financial statements including its annual independent audits, are maintained in the corporate files of eagle village. They are available for public inspection upon request, and copies of such documents may be made for a reasonable fee.

Filing and Contact Details

Filer

Filer Name
Eagle Village Inc
EIN
38-1868217
Phone
2318322234
Address
4507 170TH AVENUE, HERSEY, MI 49639

Signing Officer

Name
Cathey Prudhomme
Title
President/CEO
Phone
2318327253
Signed
2018-08-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cathey Prudhomme
Formed
1968
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
11
Employees
243
Volunteers
276

Preparer

Firm
Yeo & Yeo Pc
Address
6018 EASTMAN AVE, MIDLAND, MI 48640-2518
Preparer
David R Youngstrom
Phone
9896316060
Supplemental Narrative

Additional Explanations

Form 990

The organization often receives contributions which are required to be temporarily restricted until expenses have been incurred related to the purpose restriction selected by the donor. At times, the amount of temporarily restricted contributions can be quite significant to the organization.

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

Eagle village's behavioral health programs and services are designed and implemented to honor and respect the person served while recognizing the individual and family needs. The behavioral health programs utilize compassionate licensed mental health professionals that use creative and evidence based practices to meet the needs and goals of the person(s) served. Our experience with building treatment teams and working collaborative with community partners makes our staff experts at developing treatment plans that focus on the goals of our clients. Helping clients remain in the community by providing psychological assessments, individual and family counseling.

Form 990, Part XI, Line 9

Fundraising expense 0 fundraising expense 0

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The organization's endowment consists of one individual fund established for support of the organization's chapel program. The fund is a donor- restricted endowment fund.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIR. OF SUPP
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IRS990/OtherExpensesGrp/FundraisingAmt3920
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt227194
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0145674
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0553827
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt04111685
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IRS990/PayrollTaxesGrp/FundraisingAmt010985
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt071079
IRS990/PayrollTaxesGrp/ProgramServicesAmt0429903
IRS990/PayrollTaxesGrp/TotalAmt0511967
IRS990/PensionPlanContributionsGrp/FundraisingAmt01658
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02632
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt031641
IRS990/PensionPlanContributionsGrp/TotalAmt035931
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0115000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0115000
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt039448
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt034608
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt017060
IRS990/PrincipalOfficerNm0CATHEY PRUDHOMME
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06642774
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06642774
IRS990/ProgSrvcAccomActy2Grp/Desc0FOSTER CARE PROGRAM - PROVIDE FOSTER HOMES FOR CHILDREN IN NEED. ADOPTION PROGRAMS - TO FIND PERMANENT HOMES FOR FOSTER CHILDREN.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01070744
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0686465
IRS990/ProgSrvcAccomActy3Grp/Desc0ALC PROGRAMS GROUP - SUPPORT TREATMENT FOR OTHER AGENCY PROGRAMS PLUS PROVIDE CAMPING AND EXPERIMENTAL LEARNING PROGRAMS FOR TROUBLED YOUTH AND OTHER GROUPS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0596429
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0621975
IRS990/ProgSrvcAccomActyOtherGrp/Desc0EAGLE VILLAGE'S BEHAVIORAL HEALTH PROGRAMS AND SERVICES ARE DESIGNED AND IMPLEMENTED TO HONOR AND RESPECT THE PERSON SERVED WHILE RECOGNIZING THE INDIVIDUAL AND FAMILY NEEDS. THE BEHAVIORAL HEALTH PROGRAMS UTILIZE COMPASSIONATE LICENSED MENTAL HEALTH PROFESSIONALS THAT USE CREATIVE AND EVIDENCE BASED PRACTICES TO MEET THE NEEDS AND GOALS OF THE PERSON(S) SERVED. OUR EXPERIENCE WITH BUILDING TREATMENT TEAMS AND WORKING COLLABORATIVE WITH COMMUNITY PARTNERS MAKES OUR STAFF EXPERTS AT DEVELOPING TREATMENT PLANS THAT FOCUS ON THE GOALS OF OUR CLIENTS. HELPING CLIENTS REMAIN IN THE COMMUNITY BY PROVIDING PSYCHOLOGICAL ASSESSMENTS, INDIVIDUAL AND FAMILY COUNSELING.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt067825
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt023020
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0842702
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt09437
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IRS990/PYProgramServiceRevenueAmt06347541
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IRS990/PYSalariesCompEmpBnftPaidAmt05319376
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IRS990/QuidProQuoContributionsInd0true
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-722300
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01768516
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IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0564
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.8$1.02$21.8$17.1$12.3$4.84
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.0$1.40$18.6$12.7$11.4$1.28
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.5$0.72$9.75$12.6$9.31$3.33
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.68$1.18$7.50$9.60$9.72$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.89$1.14$7.74$12.8$11.0$1.79
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.82$1.87$5.95$12.0$11.0$0.96
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.63$1.64$4.99$11.0$9.81$1.15
2017Detailed filing. Detailed filing data is available for this year.$5.65$1.76$3.89$7.84$8.56$0.72
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.18$1.59$4.59$7.36$7.61$0.26
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.61$1.77$4.84$8.84$7.67$1.17
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.60$1.93$3.68$8.15$7.85$0.29
2013Detailed filing. Detailed filing data is available for this year.$5.38$2.00$3.38$6.98$7.56$0.57
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.25$1.62$3.63$6.82
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.00$2.11$2.89$6.53
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.35$1.80$3.55$5.94