Civic Intelligence

Charlevoix County Humane Society Inc.

990 • Fiscal year 2017 • EIN 38-2107163

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 02, 2018

555 Michigan StreetPetoskey, MI 49770

(231) 582-6774

Siviq Scores

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

Liabilities / Assets

71st percentile

0.19x

Higher debt load relative to assets than 71% of similar nonprofits.

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

Liabilities / Revenue

83rd percentile

0.41x

Higher debt load relative to revenue than 83% of similar nonprofits.

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

Net Margin

63rd percentile

8.9%

Higher net margin than 63% 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

60th percentile

7.2%

Faster asset growth than 60% of similar nonprofits.

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

Revenue Growth

53rd percentile

6.3%

Faster revenue growth than 53% of similar nonprofits.

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

Assets

Up

$535,051

Up $35,856 (+7.2%) from 2016

Net Assets

Up

$434,223

Up $93,064 (+27%) from 2016

Liabilities

Down

$100,828

Down $57,208 (-36%) from 2016

Revenue

Up

$248,192

Up $14,790 (+6.3%) from 2016

Expenses

Up

$226,132

Up $24,917 (+12%) from 2016

Net Income

Down

$22,060

Down $10,127 (-31%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $399,020Liabilities 2011: $113,024Net Assets 2011: $285,9962011Assets 2012: $407,879Liabilities 2012: $110,204Net Assets 2012: $297,6752012Assets 2013: $417,611Liabilities 2013: $110,769Net Assets 2013: $306,8422013Assets 2014: $463,806Liabilities 2014: $108,778Net Assets 2014: $355,0282014Assets 2015: $411,313Liabilities 2015: $113,405Net Assets 2015: $297,9082015Assets 2016: $499,195Liabilities 2016: $158,036Net Assets 2016: $341,1592016Assets 2017: $535,051Liabilities 2017: $100,828Net Assets 2017: $434,2232017Assets 2018: $559,131Liabilities 2018: $94,672Net Assets 2018: $464,4592018Assets 2019: $600,537Liabilities 2019: $80,513Net Assets 2019: $520,0242019Assets 2020: $716,381Liabilities 2020: $111,923Net Assets 2020: $604,4582020Assets 2021: $826,339Liabilities 2021: $64,489Net Assets 2021: $761,8502021Assets 2022: $905,248Liabilities 2022: $55,893Net Assets 2022: $849,3552022Assets 2023: $930,210Liabilities 2023: $47,542Net Assets 2023: $882,6682023Assets 2024: $972,573Liabilities 2024: $27,985Net Assets 2024: $944,5882024

Highlighted filing

2017

Assets$535,051
Liabilities$100,828
Net Assets$434,223

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $193,740Expenses 2011: $185,164Net Income 2011: $8,5762011Expenses 2012: $185,6112012Revenue 2013: $190,924Expenses 2013: $181,758Net Income 2013: $9,1662013Revenue 2014: $212,892Expenses 2014: $192,198Net Income 2014: $20,6942014Revenue 2015: $157,135Expenses 2015: $210,320Net Income 2015: -$53,1852015Revenue 2016: $233,402Expenses 2016: $201,215Net Income 2016: $32,1872016Revenue 2017: $248,192Expenses 2017: $226,132Net Income 2017: $22,0602017Revenue 2018: $339,009Expenses 2018: $264,065Net Income 2018: $74,9442018Revenue 2019: $338,833Expenses 2019: $302,076Net Income 2019: $36,7572019Revenue 2020: $376,366Expenses 2020: $299,396Net Income 2020: $76,9702020Revenue 2021: $479,284Expenses 2021: $381,054Net Income 2021: $98,2302021Revenue 2022: $528,658Expenses 2022: $433,646Net Income 2022: $95,0122022Revenue 2023: $501,890Expenses 2023: $474,745Net Income 2023: $27,1452023Revenue 2024: $537,230Expenses 2024: $470,141Net Income 2024: $67,0892024

Highlighted filing

2017

Revenue$248,192
Expenses$226,132
Net Income$22,060
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 2, 2018
Return Version
2017v2.3
Gross Receipts
$292,100
Mission and Program Overview

Mission

To provide food, shelter and medical care for animals

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$105,839$131,845▲ $26,006
Cash and Non-Interest-Bearing Accounts$91,395$106,761▲ $15,366
Land, Buildings, and Equipment, Net$98,187$99,850▲ $1,663
Savings and Temporary Cash Investments$42,574$42,595▲ $21
Accounts Receivable$1,000$1,000→ $0
Total Assets$499,195$535,051▲ $35,856
Other Assets Total$160,200$153,000▼ $7,200
Liabilities
Mortgage Notes Payable Secured by Investment Property$98,221$93,256▼ $4,965
Accounts Payable and Accrued Expenses$7,615$7,572▼ $43
Other Liabilities$7,200$0▼ $7,200
Total Liabilities$113,036$100,828▼ $12,208
Net Assets / Fund Balance
Unrestricted Net Assets$188,159$236,223▲ $48,064
Permanently Rstr Net Assets$153,000$153,000→ $0
Temporarily Rstr Net Assets$45,000$45,000→ $0
Total Net Assets Fund Balance$386,159$434,223▲ $48,064
Total Liabilities and Net Assets / Fund Balance$499,195$535,051▲ $35,856

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$88,358$60,132$148,490
Equipment$8,992$36,577$45,569
Other Land Buildings$2,500$8,274$10,774
Other Assets Org$153,000--
Other Securities$131,845--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Alice MarshallDirector
Bandon MorrillDirector
Gina McelgunnDirector
Jacquie GingrasDirector
Julie WhitleyDirector
Karen ColburnDirector
MONA C O'NEILDirector
Megan FeelyDirector
Robert PurselDirector
Scott MackeznieExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$129,237
Program Service Revenue
$46,732
Investment Income
$38
Other Revenue
$72,185
All Other Contributions
$129,237
Change in Net Assets
$22,060
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$134,251
Other Expenses$91,881
Total Fundraising Expense$8,557
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$77,439$7,920$2,640$87,999
Current Officers, Directors, Trustees, and Key Employees$30,800$3,105$1,095$35,000
Payroll Taxes$8,280$846$283$9,409
Office Expenses$6,575$821$822$8,218
Fees for Services Accounting$7,200$740$245$8,185
Occupancy$6,160$770$770$7,700
Depreciation Depletion$5,606$700$700$7,006
Insurance$3,936$492$492$4,920
Travel$1,951$244$244$2,439
Other Expenses$1,669$209$209$2,087
Advertising$1,653$206$206$2,065
Other Employee Benefits$1,620$165$58$1,843
All Other Expenses$790$100$100$990
Fees for Services Legal-$500-$500
Total Functional Expenses$200,064$17,511$8,557$226,132
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$116,093
Fundraising Direct Expenses$43,908
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Festivals$84,193$84,193-$84,193
Rafle$31,900$31,900-$31,900
Total Events$116,093$116,093-$116,093
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
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, Part VI, Section B, Line 11B

Form 990 part vi line 11 board members are given a copy to review and approve before the 990 is filed

Form 990, Part VI, Section C, Line 19

Form 990 part vi the organization makes it governing documents, conflict of interest policy and financial statements available to the public upon request

Filing and Contact Details

Filer

Filer Name
Charlevoix County Humane Society
EIN
38-2107163
Phone
2315826774
Address
555 MICHIGAN STREET, PETOSKEY, MI 49770

Signing Officer

Name
MONA C O'NEIL
Title
CPA
Phone
2313475555
Signed
2018-11-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Mackenzie
Formed
1974
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
9
Employees
7
Volunteers
0

Preparer

Firm
RASMUSSEN TELLER O'NEIL & CHRISTMAN PC
Address
555 MICHIGAN STREET, PETOSKEY, MI 49770
Preparer
MONA C O'NEIL CPA
Phone
2313475555
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Community foundation increase 26,004.

Raw XML AppendixShowing 400 of 477 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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IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0107196
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt012
IRS990/PYOtherExpensesAmt068235
IRS990/PYOtherRevenueAmt089466
IRS990/PYProgramServiceRevenueAmt036728
IRS990/PYRevenuesLessExpensesAmt032187
IRS990/PYSalariesCompEmpBnftPaidAmt0132980
IRS990/PYTotalExpensesAmt0201215
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0233402
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt022060
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0292100
IRS990/SavingsAndTempCashInvstGrp/BOYAmt042574
IRS990/SavingsAndTempCashInvstGrp/EOYAmt042595
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0129237
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0107196
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0100582
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0179217
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0117926
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0634158
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt038
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt012
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt092
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0143
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt088
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0373
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt046732
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt036728
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt034325
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt028707
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt065411
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0211903
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt038
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt012
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt092
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0143
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt088
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0373
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00040
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt072185
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0106423
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt049841
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt029056
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt023566
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0281071
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.75040
IRS990ScheduleA/PublicSupportPY509Pct00.79850
IRS990ScheduleA/PublicSupportTotal509Amt0846061
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0175969
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0143924
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0134907
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0207924
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0183337
IRS990ScheduleA/Total509Grp/TotalAmt0846061
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0248192
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0250359
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0184840
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0237123
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0206991
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01127505
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt088358
IRS990ScheduleD/BuildingsGrp/DepreciationAmt060132
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0148490
IRS990ScheduleD/EquipmentGrp/BookValueAmt08992
IRS990ScheduleD/EquipmentGrp/DepreciationAmt036577
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt045569
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0153000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BENEFICIAL INTEREST IN CHARITABLE REMAINDER TRUST
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02500
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08274
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010774
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0131845
IRS990ScheduleD/OtherSecuritiesGrp/Desc0FUNDS IN COMMUNITY FOUNDATION
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/TotalBookValueLandBuildingsAmt099850
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0153000
IRS990ScheduleD/TotalBookValueSecuritiesAmt0131845
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RAFLE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FESTIVALS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt031900
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt084193
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0116093
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt031900
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt084193
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0116093
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0116093
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt08
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 PART VI LINE 11 BOARD MEMBERS ARE GIVEN A COPY TO REVIEW AND APPROVE BEFORE THE 990 IS FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 PART VI THE ORGANIZATION MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMMUNITY FOUNDATION INCREASE 26,004.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt045000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt045000
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0499195
IRS990/TotalAssetsEOYAmt0535051
IRS990/TotalAssetsGrp/BOYAmt0499195
IRS990/TotalAssetsGrp/EOYAmt0535051
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0129237

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.73$0.28$9.45$5.37$4.70$0.67
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.30$0.48$8.83$5.02$4.75$0.27
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.05$0.56$8.49$5.29$4.34$0.95
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.26$0.64$7.62$4.79$3.81$0.98
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.16$1.12$6.04$3.76$2.99$0.77
2019Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$6.01$0.81$5.20$3.39$3.02$0.37
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.59$0.95$4.64$3.39$2.64$0.75
2017Detailed filing. Detailed filing data is available for this year.$5.35$1.01$4.34$2.48$2.26$0.22
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.99$1.58$3.41$2.33$2.01$0.32
2015Detailed filing. Detailed filing data is available for this year.$4.11$1.13$2.98$1.57$2.10$0.53
2014Summary only. Only limited summary data is available for this year.$4.64$1.09$3.55$2.13$1.92$0.21
2013Summary only. Only limited summary data is available for this year.$4.18$1.11$3.07$1.91$1.82$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.08$1.10$2.98$1.86
2011Summary only. Only limited summary data is available for this year.$3.99$1.13$2.86$1.94$1.85$0.09
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • $500k-$1M nonprofits