Civic Intelligence

Cheboygan County Humane Society

990 • Fiscal year 2017 • EIN 38-2096214

Jan 01, 2017 to Dec 31, 2017 • Filed on Apr 27, 2018

1536 Hackleburg RoadCheboygan, MI 49721

(231) 238-8221

Siviq Scores

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

Liabilities / Assets

67th percentile

0.14x

Higher debt load relative to assets than 67% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

70th percentile

0.14x

Higher debt load relative to revenue than 70% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

74th percentile

17%

Higher net margin than 74% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

69th percentile

12%

Faster asset growth than 69% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

74th percentile

23%

Faster revenue growth than 74% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$592,478

Up $65,650 (+12%) from 2016

Net Assets

Up

$506,774

Up $100,664 (+25%) from 2016

Liabilities

Down

$85,704

Down $35,014 (-29%) from 2016

Revenue

Up

$598,031

Up $112,958 (+23%) from 2016

Expenses

Up

$497,367

Up $84,583 (+20%) from 2016

Net Income

Up

$100,664

Up $28,375 (+39%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $203,740Liabilities 2010: $7,207Net Assets 2010: $196,5332010Assets 2011: $235,855Liabilities 2011: $11,958Net Assets 2011: $223,8972011Assets 2012: $82,545Liabilities 2012: $11,949Net Assets 2012: $70,5962012Assets 2013: $119,503Liabilities 2013: $16,473Net Assets 2013: $103,0302013Assets 2014: $523,242Liabilities 2014: $175,634Net Assets 2014: $347,6082014Assets 2015: $484,281Liabilities 2015: $150,460Net Assets 2015: $333,8212015Assets 2016: $526,828Liabilities 2016: $120,718Net Assets 2016: $406,1102016Assets 2017: $592,478Liabilities 2017: $85,704Net Assets 2017: $506,7742017Assets 2018: $492,307Liabilities 2018: $44,390Net Assets 2018: $447,9172018Assets 2019: $533,140Liabilities 2019: $6,849Net Assets 2019: $526,2912019Assets 2020: $608,261Liabilities 2020: $99,140Net Assets 2020: $509,1212020Assets 2021: $600,287Liabilities 2021: $15,281Net Assets 2021: $585,0062021Assets 2022: $572,881Liabilities 2022: $7,256Net Assets 2022: $565,6252022Assets 2023: $548,973Liabilities 2023: $27,705Net Assets 2023: $521,2682023Assets 2024: $404,588Liabilities 2024: $146,597Net Assets 2024: $257,9912024Assets 2025: $385,910Liabilities 2025: $87,912Net Assets 2025: $297,9982025

Highlighted filing

2017

Assets$592,478
Liabilities$85,704
Net Assets$506,774

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $380,0132010Expenses 2011: $387,4882011Expenses 2012: $587,1022012Revenue 2013: $452,276Expenses 2013: $419,842Net Income 2013: $32,4342013Revenue 2014: $479,066Expenses 2014: $445,071Net Income 2014: $33,9952014Revenue 2015: $422,140Expenses 2015: $435,927Net Income 2015: -$13,7872015Revenue 2016: $485,073Expenses 2016: $412,784Net Income 2016: $72,2892016Revenue 2017: $598,031Expenses 2017: $497,367Net Income 2017: $100,6642017Revenue 2018: $451,105Expenses 2018: $509,962Net Income 2018: -$58,8572018Revenue 2019: $562,408Expenses 2019: $484,034Net Income 2019: $78,3742019Revenue 2020: $517,478Expenses 2020: $534,648Net Income 2020: -$17,1702020Revenue 2021: $682,885Expenses 2021: $607,000Net Income 2021: $75,8852021Revenue 2022: $628,144Expenses 2022: $647,525Net Income 2022: -$19,3812022Revenue 2023: $641,587Expenses 2023: $685,944Net Income 2023: -$44,3572023Revenue 2024: $559,940Expenses 2024: $823,217Net Income 2024: -$263,2772024Revenue 2025: $552,478Expenses 2025: $512,471Net Income 2025: $40,0072025

Highlighted filing

2017

Revenue$598,031
Expenses$497,367
Net Income$100,664
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Apr 27, 2018
Return Version
2017v2.3
Gross Receipts
$644,403
Mission and Program Overview

Mission

The organization is dedicated to promoting kindness to animals; the prevention of cruelty to animals; the extension of humane education to the community; the encouragement of spay and neuter programs and responsible pet ownership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$381,618$358,619▼ $22,999
Savings and Temporary Cash Investments$98,605$159,954▲ $61,349
Cash and Non-Interest-Bearing Accounts$45,866$73,166▲ $27,300
Inventories for Sale or Use$550$550→ $0
Investments in Publicly Traded Securities$189$189→ $0
Total Assets$526,828$592,478▲ $65,650
Liabilities
Unsecured Notes Loans Payable$108,500$73,500▼ $35,000
Accounts Payable and Accrued Expenses$12,218$12,204▼ $14
Total Liabilities$120,718$85,704▼ $35,014
Net Assets / Fund Balance
Unrestricted Net Assets$366,824$450,708▲ $83,884
Temporarily Rstr Net Assets$39,286$56,066▲ $16,780
Total Net Assets Fund Balance$406,110$506,774▲ $100,664
Total Liabilities and Net Assets / Fund Balance$526,828$592,478▲ $65,650

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$358,619$112,513$471,132
Compensation and Service Providers

Board Members and Trustees

NameTitle
Samantha PearisoPresident
Bonnye JohnsonDirector
Grace LarsonDirector
Luanne ThomasDirector
Trisha DobiasSecretary
Vickie HandTreasurer
Cynthia BakerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$287,649
Program Service Revenue
$276,937
Investment Income
$53
Other Revenue
$33,392
All Other Contributions
$206,740
Change in Net Assets
$100,664
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$259,743
Other Expenses$237,624
Total Fundraising Expense$5,452
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$210,191--$210,191
Other Employee Benefits$32,880--$32,880
Depreciation Depletion$22,996--$22,996
All Other Expenses$17,521--$17,521
Office Expenses$15,098-$2,000$17,098
Payroll Taxes$16,672--$16,672
Occupancy$16,165--$16,165
Insurance$14,164--$14,164
Other Expenses$8,314-$1,496$8,314
Advertising$5,868-$1,956$7,824
Fees for Services Accounting$1,285--$1,285
Total Functional Expenses$491,915$0$5,452$497,367
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$79,764
Fundraising Direct Expenses$46,372
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$79,764$79,764$46,372$33,392
Total Events$79,764$79,764$46,372$33,392
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
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
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 6

The organization is incorporated under the laws of the state of michigan on a membership basis. There are five levels of membership determined by the amount of donation paid for the membership. Seniors members pay 5; single members pay 15; family memberships are 20; patron level is 100; guardian angel category is 500. All members have the same voting rights and receive only a quarterly newsletter as a member benefit. The members of the governing body are elected by the membership at an annual meeting called for that purpose. Members of the governing body are elected to two year terms.

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

There is only one class of membership in the society and all members have the same voting rights. At an annual meeting the members elect members of the board (governing body).

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

A complete copy is provided to the governing body either by email or postal mail proir to return filing.

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

Board members are made aware of the conflict of interest policy contained in the bylaws of the organization and they review those bylaws annually. The board established a policy whereby board members were required to sign an acknowledgement that they understood and would abide by the policy. There is a board policy in place whereby each member of the board is required to affirmatively state whether they have interest which may give rise to a conflict of interest. Board members are also required to sign an affidavit stating that they have read the conflict of interest policy, whistleblower policy, and document retention and destruction policies, that they understand them and will abide with the provisions of the policies. The organization has a conflict of interest policy and each member of the governing body is required to acknowledge that he or she has read it and will abide by its terms. Each member of the governing body signs the printed ackwowledgement.

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

Reviewed and approved by board of directors

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

Reviewed and approved by board of directors

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Cheboygan County Humane Soc
EIN
38-2096214
Address
1536 HACKLEBURG ROAD, CHEBOYGAN, MI 49721

Signing Officer

Name
Samantha Peariso
Title
President
Signed
2018-04-27

Organization Details

Principal Officer
Samantha Peariso
Formed
1971
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
9

Preparer

Firm
Nieland & Kosanke Pc
Address
201 S MAIN SUITE 2, CHEBOYGAN, MI 49721-1950
Preparer
Joseph D Kosanke CPA
Phone
2316274396
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organization is dedicated to promoting kindness to animals; the prevention of cruelty to animals; the extension of humane education to the community; the encouragement of spay and neuter programs and responsible pet ownership.

Raw XML Appendix385 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS DEDICATED TO PROMOTING KINDNESS TO ANIMALS; THE PREVENTION OF CRUELTY TO ANIMALS; THE EXTENSION OF HUMANE EDUCATION TO THE COMMUNITY; THE ENCOURAGEMENT OF SPAY AND NEUTER PROGRAMS AND RESPONSIBLE PET OWNERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS INCORPORATED UNDER THE LAWS OF THE STATE OF MICHIGAN ON A MEMBERSHIP BASIS. THERE ARE FIVE LEVELS OF MEMBERSHIP DETERMINED BY THE AMOUNT OF DONATION PAID FOR THE MEMBERSHIP. SENIORS MEMBERS PAY 5; SINGLE MEMBERS PAY 15; FAMILY MEMBERSHIPS ARE 20; PATRON LEVEL IS 100; GUARDIAN ANGEL CATEGORY IS 500. ALL MEMBERS HAVE THE SAME VOTING RIGHTS AND RECEIVE ONLY A QUARTERLY NEWSLETTER AS A MEMBER BENEFIT. THE MEMBERS OF THE GOVERNING BODY ARE ELECTED BY THE MEMBERSHIP AT AN ANNUAL MEETING CALLED FOR THAT PURPOSE. MEMBERS OF THE GOVERNING BODY ARE ELECTED TO TWO YEAR TERMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE IS ONLY ONE CLASS OF MEMBERSHIP IN THE SOCIETY AND ALL MEMBERS HAVE THE SAME VOTING RIGHTS. AT AN ANNUAL MEETING THE MEMBERS ELECT MEMBERS OF THE BOARD (GOVERNING BODY).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COMPLETE COPY IS PROVIDED TO THE GOVERNING BODY EITHER BY EMAIL OR POSTAL MAIL PROIR TO RETURN FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD MEMBERS ARE MADE AWARE OF THE CONFLICT OF INTEREST POLICY CONTAINED IN THE BYLAWS OF THE ORGANIZATION AND THEY REVIEW THOSE BYLAWS ANNUALLY. THE BOARD ESTABLISHED A POLICY WHEREBY BOARD MEMBERS WERE REQUIRED TO SIGN AN ACKNOWLEDGEMENT THAT THEY UNDERSTOOD AND WOULD ABIDE BY THE POLICY. THERE IS A BOARD POLICY IN PLACE WHEREBY EACH MEMBER OF THE BOARD IS REQUIRED TO AFFIRMATIVELY STATE WHETHER THEY HAVE INTEREST WHICH MAY GIVE RISE TO A CONFLICT OF INTEREST. BOARD MEMBERS ARE ALSO REQUIRED TO SIGN AN AFFIDAVIT STATING THAT THEY HAVE READ THE CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY, AND DOCUMENT RETENTION AND DESTRUCTION POLICIES, THAT THEY UNDERSTAND THEM AND WILL ABIDE WITH THE PROVISIONS OF THE POLICIES. THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY AND EACH MEMBER OF THE GOVERNING BODY IS REQUIRED TO ACKNOWLEDGE THAT HE OR SHE HAS READ IT AND WILL ABIDE BY ITS TERMS. EACH MEMBER OF THE GOVERNING BODY SIGNS THE PRINTED ACKWOWLEDGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5REVIEWED AND APPROVED BY BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6REVIEWED AND APPROVED BY BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-04-27
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ReturnHeader/FilingSecurityInformation/IPTm012:05:07
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0208136220
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NIELAND & KOSANKE PC
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ReturnHeader/PreparerPersonGrp/PhoneNum02316274396
ReturnHeader/PreparerPersonGrp/PreparationDt02018-04-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH D KOSANKE CPA
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ReturnHeader/ReturnTs02018-05-15T13:05:07-04:00
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ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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.$3.86$0.88$2.98$5.52$5.12$0.40
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.05$1.47$2.58$5.60$8.23$2.63
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.49$0.28$5.21$6.42$6.86$0.44
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.73$0.07$5.66$6.28$6.48$0.19
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.00$0.15$5.85$6.83$6.07$0.76
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.08$0.99$5.09$5.17$5.35$0.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.33$0.07$5.26$5.62$4.84$0.78
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.92$0.44$4.48$4.51$5.10$0.59
2017Detailed filing. Detailed filing data is available for this year.$5.92$0.86$5.07$5.98$4.97$1.01
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.27$1.21$4.06$4.85$4.13$0.72
2015Detailed filing. Detailed filing data is available for this year.$4.84$1.50$3.34$4.22$4.36$0.14
2014Detailed filing. Detailed filing data is available for this year.$5.23$1.76$3.48$4.79$4.45$0.34
2013Detailed filing. Detailed filing data is available for this year.$1.20$0.16$1.03$4.52$4.20$0.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.12$0.71$5.87
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.36$0.12$2.24$3.87
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$0.07$1.97$3.80