Civic Intelligence

Tri-County Bicycle Association

990 • Fiscal year 2019 • EIN 38-2201366

Jan 01, 2019 to Dec 31, 2019 • Filed on Apr 20, 2020

PO Box 22146Lansing, MI 48909-2146

(517) 930-2447

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.11x

Higher debt load relative to assets than 63% of similar nonprofits.

2019 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

63rd percentile

0.15x

Higher debt load relative to revenue than 63% of similar nonprofits.

2019 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2019

Net Margin

50th percentile

6.5%

Higher net margin than 50% of similar nonprofits.

2019 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2019 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2019

Asset Growth

93rd percentile

49%

Faster asset growth than 93% of similar nonprofits.

2019 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

81st percentile

24%

Faster revenue growth than 81% of similar nonprofits.

2019 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$570,201

Up $188,284 (+49%) from 2018

Net Assets

Up

$510,109

Up $171,500 (+51%) from 2018

Liabilities

Up

$60,092

Up $16,784 (+39%) from 2018

Revenue

Up

$405,246

Up $78,130 (+24%) from 2018

Expenses

Up

$378,881

Up $64,037 (+20%) from 2018

Net Income

Up

$26,365

Up $14,093 (+115%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $537,860Liabilities 2011: $0Net Assets 2011: $537,8602011Assets 2012: $535,182Liabilities 2012: $0Net Assets 2012: $535,1822012Assets 2013: $532,586Liabilities 2013: $0Net Assets 2013: $532,5862013Assets 2014: $501,169Liabilities 2014: $0Net Assets 2014: $501,1692014Assets 2015: $483,441Liabilities 2015: $0Net Assets 2015: $483,4412015Assets 2016: $448,667Liabilities 2016: $0Net Assets 2016: $448,6672016Assets 2017: $409,669Liabilities 2017: $0Net Assets 2017: $409,6692017Assets 2018: $381,917Liabilities 2018: $43,308Net Assets 2018: $338,6092018Assets 2019: $570,201Liabilities 2019: $60,092Net Assets 2019: $510,1092019Assets 2020: $814,089Liabilities 2020: $527Net Assets 2020: $813,5622020Assets 2021: $591,020Liabilities 2021: $79,339Net Assets 2021: $511,6812021Assets 2022: $484,530Liabilities 2022: $2,731Net Assets 2022: $481,7992022Assets 2023: $646,806Liabilities 2023: $85,908Net Assets 2023: $560,8982023Assets 2024: $675,482Liabilities 2024: $82,575Net Assets 2024: $592,9072024

Highlighted filing

2019

Assets$570,201
Liabilities$60,092
Net Assets$510,109

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $410,2772011Expenses 2012: $463,3482012Revenue 2013: $543,625Expenses 2013: $546,256Net Income 2013: -$2,6312013Revenue 2014: $539,678Expenses 2014: $571,095Net Income 2014: -$31,4172014Revenue 2015: $552,861Expenses 2015: $570,589Net Income 2015: -$17,7282015Revenue 2016: $496,358Expenses 2016: $531,145Net Income 2016: -$34,7872016Revenue 2017: $474,733Expenses 2017: $513,731Net Income 2017: -$38,9982017Revenue 2018: $327,116Expenses 2018: $314,844Net Income 2018: $12,2722018Revenue 2019: $405,246Expenses 2019: $378,881Net Income 2019: $26,3652019Revenue 2020: $133,894Expenses 2020: $153,941Net Income 2020: -$20,0472020Revenue 2021: $435,138Expenses 2021: $361,554Net Income 2021: $73,5842021Revenue 2022: $529,743Expenses 2022: $466,455Net Income 2022: $63,2882022Revenue 2023: $591,950Expenses 2023: $512,851Net Income 2023: $79,0992023Revenue 2024: $606,112Expenses 2024: $574,103Net Income 2024: $32,0092024

Highlighted filing

2019

Revenue$405,246
Expenses$378,881
Net Income$26,365
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Apr 20, 2020
Return Version
2019v5.1
Gross Receipts
$445,635
Mission and Program Overview

Mission

The members of TCBA have dedicated themselves to: Promoting the use of bicycles for healthful recreation and transportation. Educating bicyclists as to their rights and responsibilities. Promoting public awareness of bicyclists rights and responsibilities as well as bicycle safety.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$366,281$389,938▲ $23,657
Cash and Non-Interest-Bearing Accounts$15,636$169,835▲ $154,199
Prepaid Expenses and Deferred Charges-$10,232-
Accounts Receivable$0$196▲ $196
Total Assets$381,917$570,201▲ $188,284
Liabilities
Accounts Payable and Accrued Expenses$43,308$60,092▲ $16,784
Total Liabilities$43,308$60,092▲ $16,784
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$338,609$364,974▲ $26,365
Net Assets With Donor Restrictions$0$145,135▲ $145,135
Total Net Assets Fund Balance$338,609$510,109▲ $171,500
Total Liabilities and Net Assets / Fund Balance$381,917$570,201▲ $188,284
Compensation and Service Providers

Board Members and Trustees

NameTitle
Patrick KelleyPresident
Patty MeadVice President
Eric DeanBoard member
Ken SchwartzBoard member
Steve LiebyEvents Director
Deb TraxingerSecretary
Kay C Pullman-HarrisonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,772
Program Service Revenue
$386,541
Investment Income
$6,159
Other Revenue
$6,774
All Other Contributions
$400
Change in Net Assets
$26,365
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$356,181
Grants and Similar Amounts Paid$22,700
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$104,474$0$0$104,474
Grants to Domestic Orgs$22,700--$22,700
Insurance$8,043$1,073$0$9,116
Other Expenses$8,108$0$0$8,108
Conferences and Meetings$5,753$1,063$0$6,816
Office Expenses$0$3,954$0$3,954
Advertising$2,614$868$0$3,482
Fees for Services Accounting$0$1,025$0$1,025
Occupancy$972$0$0$972
Total Functional Expenses$370,898$7,983$0$378,881
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Kids Repair ProgramLansing, MI501c3safety & repair skills$8,000
Friends of Lansing Reg TrailsLansing, MI501c3Trail development$6,000
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
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Tri-County Bicycle Association
EIN
38-2201366
Phone
5179302447
Address
PO Box 22146, Lansing, MI 48909-2146

Signing Officer

Name
Kay Pullman-Harrison
Title
Treasurer
Phone
5179302447
Signed
2020-04-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kay Pullman-Harrison
Formed
1973
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
200

Preparer

Firm
Christie M Konieczny CPA PLLC
Address
PO BOX 159, GRAND LEDGE, MI 48837
Preparer
Christie Konieczny
Phone
5172023738
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

A copy of the 990 is given to each board member at the board meeting following the receipt of the Form 990 from the CPA. Each member is to review the 990 and ask any questions to the treasurer at the meeting. The treasurer files the 990 with the IRS following that meeting.

Pt VI, Line 19

Documents are available upon request.

Pt VI, Line 6

A member is anyone who is at least 12 years old and has paid the annual dues required by the Board of Directors. TCBA has individual and family membership categories.

Pt VI, Line 7A

At the annual membership meeting, the members shall elect seven individuals to the Board of Directors.

Pt VI, Line 7B

Each individual membership shall have one vote on each matter submitted to the vote of the members. Each family membership will have a maximum of two votes.

Pt XI

Temporarily restricted assets include $5,500 for 2019 riders deferred registration to 2020, $133,635 2020 DALMAC registration held in 2019 and $6,000 committed to Friends of Lansing Regional trails

Form 990, Part IX, Line 24E

Website 24472. 24472. 0. 0.

Form 990, Part IX, Line 24E

Map making 1141. 1141. 0. 0.

Form 990, Part IX, Line 24E

Printing 2683. 2683. 0. 0.

Form 990, Part IX, Line 24E

Telephone 330. 330. 0. 0.

Form 990, Part IX, Line 24E

Dues 601. 601. 0. 0.

Form 990, Part IX, Line 24E

Safety and education 500. 500. 0. 0.

Form 990, Part IX, Line 24E

Other Ride expenses 74747. 74747. 0. 0.

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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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IRS990ScheduleI/RecipientTable/IRCSectionDesc0501c3
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501c3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0safety & repair skills
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1Trail development
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Kids Repair Program
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1Friends of Lansing Reg Trails
IRS990ScheduleI/RecipientTable/RecipientEIN0383045455
IRS990ScheduleI/RecipientTable/RecipientEIN1465707963
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt05815 Wise Rd
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1200 N Foster
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Lansing
IRS990ScheduleI/RecipientTable/USAddress/CityNm1Lansing
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1MI
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd048911
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd148912
IRS990ScheduleI/Total501c3OrgCnt02
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A copy of the 990 is given to each board member at the board meeting following the receipt of the Form 990 from the CPA. Each member is to review the 990 and ask any questions to the treasurer at the meeting. The treasurer files the 990 with the IRS following that meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A member is anyone who is at least 12 years old and has paid the annual dues required by the Board of Directors. TCBA has individual and family membership categories.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3At the annual membership meeting, the members shall elect seven individuals to the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Each individual membership shall have one vote on each matter submitted to the vote of the members. Each family membership will have a maximum of two votes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Temporarily restricted assets include $5,500 for 2019 riders deferred registration to 2020, $133,635 2020 DALMAC registration held in 2019 and $6,000 committed to Friends of Lansing Regional trails
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Website 24472. 24472. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Map making 1141. 1141. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Printing 2683. 2683. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Telephone 330. 330. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Dues 601. 601. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Safety and education 500. 500. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Other Ride expenses 74747. 74747. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0DALMAC Fund Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0822794912
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501c3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Provide grants that promote bicycle safety, education & trail dev
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO Box 22146
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Lansing
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd0489092146
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0true
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0381917
IRS990/TotalAssetsEOYAmt0570201
IRS990/TotalAssetsGrp/BOYAmt0381917
IRS990/TotalAssetsGrp/EOYAmt0570201
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05772
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07983
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0370898
IRS990/TotalFunctionalExpensesGrp/TotalAmt0378881
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt043308
IRS990/TotalLiabilitiesEOYAmt060092
IRS990/TotalLiabilitiesGrp/BOYAmt043308
IRS990/TotalLiabilitiesGrp/EOYAmt060092
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0338609
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0510109
IRS990/TotalProgramServiceExpensesAmt0370898
IRS990/TotalProgramServiceRevenueAmt0386541
IRS990/TotalRevenueGrp/ExclusionAmt06159
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0393315
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0405246
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0200
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0381917
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0570201
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0515 Gettysburg Dr
IRS990/USAddress/CityNm0Lansing
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048917
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.biketcba.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Kay Pullman-Harrison
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer

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.$6.75$0.83$5.93$6.06$5.74$0.32
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.47$0.86$5.61$5.92$5.13$0.79
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.85$0.03$4.82$5.30$4.66$0.63
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.91$0.79$5.12$4.35$3.62$0.74
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.14$0.01$8.14$1.34$1.54$0.20
2019Detailed filing. Detailed filing data is available for this year.$5.70$0.60$5.10$4.05$3.79$0.26
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.82$0.43$3.39$3.27$3.15$0.12
2017Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$4.10$0.00$4.10$4.75$5.14$0.39
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.49$0.00$4.49$4.96$5.31$0.35
2015Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$4.83$0.00$4.83$5.53$5.71$0.18
2014Detailed filing. Detailed filing data is available for this year.$5.01$0.00$5.01$5.40$5.71$0.31
2013Detailed filing. Detailed filing data is available for this year.$5.33$0.00$5.33$5.44$5.46$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.35$0.00$5.35$4.63
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.38$0.00$5.38$4.10