Civic Intelligence

St. Joseph Today Association

990 • Fiscal year 2017 • EIN 38-2277933

Jan 01, 2017 to Dec 31, 2017 • Filed on May 11, 2018

301 State StreetSt Joseph, MI 49085

(269) 985-1111

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.10x

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

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

Liabilities / Revenue

49th percentile

0.03x

Higher debt load relative to revenue than 49% of similar nonprofits.

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

Net Margin

54th percentile

4.8%

Higher net margin than 54% of similar nonprofits.

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

Top Officer Pay

70th percentile

$57,648

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

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

Asset Growth

80th percentile

24%

Faster asset growth than 80% of similar nonprofits.

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

Revenue Growth

46th percentile

3.0%

Faster revenue growth than 46% of similar nonprofits.

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

Assets

Up

$177,558

Up $33,900 (+24%) from 2016

Net Assets

Up

$159,728

Up $27,474 (+21%) from 2016

Liabilities

Up

$17,830

Up $6,426 (+56%) from 2016

Revenue

Up

$570,542

Up $16,477 (+3.0%) from 2016

Expenses

Down

$543,068

Down $17,942 (-3.2%) from 2016

Net Income

Up

$27,474

Up $34,419 (+496%) from 2016

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $190,998Liabilities 2010: $2,113Net Assets 2010: $188,8852010Assets 2011: $227,772Liabilities 2011: $0Net Assets 2011: $227,7722011Assets 2012: $169,394Liabilities 2012: $0Net Assets 2012: $169,3942012Assets 2013: $121,474Liabilities 2013: $9,008Net Assets 2013: $112,4662013Assets 2014: $102,286Liabilities 2014: $5,201Net Assets 2014: $97,0852014Assets 2015: $148,739Liabilities 2015: $9,540Net Assets 2015: $139,1992015Assets 2016: $143,658Liabilities 2016: $11,404Net Assets 2016: $132,2542016Assets 2017: $177,558Liabilities 2017: $17,830Net Assets 2017: $159,7282017Assets 2018: $140,282Liabilities 2018: $20,921Net Assets 2018: $119,3612018Assets 2019: $156,758Liabilities 2019: $24,610Net Assets 2019: $132,1482019Assets 2020: $208,287Liabilities 2020: $38,164Net Assets 2020: $170,1232020Assets 2021: $216,102Liabilities 2021: $57,693Net Assets 2021: $158,4092021Assets 2022: $208,174Liabilities 2022: $55,155Net Assets 2022: $153,0192022Assets 2023: $223,890Liabilities 2023: $60,555Net Assets 2023: $163,3352023Assets 2024: $176,412Liabilities 2024: $47,961Net Assets 2024: $128,4512024

Highlighted filing

2017

Assets$177,558
Liabilities$17,830
Net Assets$159,728

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $256,1042010Revenue 2011: $317,010Expenses 2011: $278,123Net Income 2011: $38,8872011Expenses 2012: $333,7812012Revenue 2013: $365,478Expenses 2013: $422,406Net Income 2013: -$56,9282013Revenue 2014: $402,345Expenses 2014: $417,726Net Income 2014: -$15,3812014Revenue 2015: $579,477Expenses 2015: $537,363Net Income 2015: $42,1142015Revenue 2016: $554,065Expenses 2016: $561,010Net Income 2016: -$6,9452016Revenue 2017: $570,542Expenses 2017: $543,068Net Income 2017: $27,4742017Revenue 2018: $582,924Expenses 2018: $623,291Net Income 2018: -$40,3672018Revenue 2019: $577,164Expenses 2019: $564,377Net Income 2019: $12,7872019Revenue 2020: $443,769Expenses 2020: $405,794Net Income 2020: $37,9752020Revenue 2021: $424,305Expenses 2021: $436,019Net Income 2021: -$11,7142021Revenue 2022: $619,850Expenses 2022: $625,240Net Income 2022: -$5,3902022Revenue 2023: $678,801Expenses 2023: $668,485Net Income 2023: $10,3162023Revenue 2024: $628,584Expenses 2024: $663,468Net Income 2024: -$34,8842024

Highlighted filing

2017

Revenue$570,542
Expenses$543,068
Net Income$27,474
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 11, 2018
Return Version
2017v2.2
Gross Receipts
$570,542
Mission and Program Overview

Mission

St. Joseph today's mission is to market the community and to develop and maintain year-round programming that inspires visitors and residents to explore st. Joseph, michigan and surrounding communities.

Advancing the quality of life in st. Joe and surrounding communities; sponsoring free cultural and childern's activities and parades; enhancing and promoting southwestern michigan area; help keep historic st. Joe central business district; and help promote public use of beaches and parks in st. Joe and southwestern michigan.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$96,746$137,167▲ $40,421
Land, Buildings, and Equipment, Net$46,912$40,391▼ $6,521
Total Assets$143,658$177,558▲ $33,900
Liabilities
Accounts Payable and Accrued Expenses$11,404$17,830▲ $6,426
Total Liabilities$11,404$17,830▲ $6,426
Net Assets / Fund Balance
Unrestricted Net Assets$132,254$159,728▲ $27,474
Total Net Assets Fund Balance$132,254$159,728▲ $27,474
Total Liabilities and Net Assets / Fund Balance$143,658$177,558▲ $33,900

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$31,131$12,600$43,731
Equipment$4,549$33,252$37,801
Other Land Buildings$4,711$2,145$6,856
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Amy ZapalExecutive DirectorFT$57,648$57,648

Board Members and Trustees

NameTitle
Nicole BeltzChair
Nancy McdonnallVice Chair
Al MussmanTrustee
Cindy KingTrustee
Dave MillerTrustee
David CostasTrustee
Deb SailorTrustee
Gayle OlsonTrustee
Jerry SirkTrustee
Lars PetzkeTrustee
Mike PatelTrustee
Simon RuskTrustee
Pat MoodySecretary
Rick DyerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$264,796
Program Service Revenue
$304,922
Investment Income
$824
Other Revenue
$0
All Other Contributions
$242,687
Change in Net Assets
$27,474
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$348,678
Salaries, Compensation, and Employee Benefits$194,390
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$84,252$36,108-$120,360
Current Officers, Directors, Trustees, and Key Employees$40,354$17,294-$57,648
Occupancy$21,495$15,997-$37,492
Advertising$37,301--$37,301
Payroll Taxes$10,216$4,378-$14,594
Office Expenses$8,413$3,733-$12,146
Fees for Services Accounting-$10,124-$10,124
Depreciation Depletion-$6,521-$6,521
Insurance$2,552$1,701-$4,253
Conferences and Meetings$1,700$1,133-$2,833
Information Technology$1,521$1,014-$2,535
Other Employee Benefits$1,252$536-$1,788
Other Expenses$689$459-$1,148
All Other Expenses$465$200-$665
Total Functional Expenses$439,470$103,598$0$543,068
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
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
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

The organization's 990 is prepared by their independent accountants. A draft version of the return is provided to the organization's executive director, chairman and treasurer for review.

Form 990, Part VI, Section C, Line 19

The organization makes its financial statements and governing documents available to the public upon request and at the annual meeting in march.

Filing and Contact Details

Filer

Filer Name
St Joseph Today Association
EIN
38-2277933
Phone
2699851111
Address
301 STATE STREET, ST JOSEPH, MI 49085

Signing Officer

Name
Amy Zapal
Title
Executive Director
Phone
2699851111
Signed
2018-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Zapal
Formed
1955
Legal Domicile
Mi
Voting Board Members
14
Independent Board Members
14
Employees
9
Volunteers
250

Preparer

Firm
Kruggel Lawton & Company LLC
Address
805 VAN BRUNT AVENUE, ST JOSEPH, MI 49085
Preparer
Michael Layher
Phone
2699830131
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

Process has not changed from prior year.

Raw XML AppendixShowing 400 of 457 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/OtherEmployeeBenefitsGrp/ProgramServicesAmt01252
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01788
IRS990/OtherExpensesGrp/Desc0COMMUNITY PROMOTION EVE
IRS990/OtherExpensesGrp/Desc1MEALS AND ENTERTAINMENT
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3COMMUNITY RELATIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03304
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11096
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2459
IRS990/OtherExpensesGrp/ProgramServicesAmt0227615
IRS990/OtherExpensesGrp/ProgramServicesAmt11645
IRS990/OtherExpensesGrp/ProgramServicesAmt2689
IRS990/OtherExpensesGrp/TotalAmt0227615
IRS990/OtherExpensesGrp/TotalAmt13304
IRS990/OtherExpensesGrp/TotalAmt22741
IRS990/OtherExpensesGrp/TotalAmt31148
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt036108
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt084252
IRS990/OtherSalariesAndWagesGrp/TotalAmt0120360
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04378
IRS990/PayrollTaxesGrp/ProgramServicesAmt010216
IRS990/PayrollTaxesGrp/TotalAmt014594
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0AMY ZAPAL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0COMMUNITY EVENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0304922
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0304922
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0256645
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0673
IRS990/PYOtherExpensesAmt0390467
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0296747
IRS990/PYRevenuesLessExpensesAmt0-6945
IRS990/PYSalariesCompEmpBnftPaidAmt0170543
IRS990/PYTotalExpensesAmt0561010
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0554065
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt027474
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0304922
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0264796
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0256645
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0576933
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0400492
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0363058
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01861924
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0824
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0673
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0598
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt096
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0881
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03072
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0824
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0673
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0598
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt096
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0881
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03072
IRS990ScheduleA/InvestmentIncomeCYPct00.00160
IRS990ScheduleA/InvestmentIncomePYPct00.00200
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt01946
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt01757
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt01539
IRS990ScheduleA/OtherIncome509Grp/TotalAmt05242
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99560
IRS990ScheduleA/PublicSupportPY509Pct00.99430
IRS990ScheduleA/PublicSupportTotal509Amt01861924
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0264796
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0256645
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0576933
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0400492
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0363058
IRS990ScheduleA/Total509Grp/TotalAmt01861924
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0265620
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0257318
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0579477
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0402345
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0365478
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01870238
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt031131
IRS990ScheduleD/BuildingsGrp/DepreciationAmt012600
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt043731
IRS990ScheduleD/EquipmentGrp/BookValueAmt04549
IRS990ScheduleD/EquipmentGrp/DepreciationAmt033252
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt037801
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04711
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02145
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06856
IRS990ScheduleD/TotalBookValueLandBuildingsAmt040391
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S 990 IS PREPARED BY THEIR INDEPENDENT ACCOUNTANTS. A DRAFT VERSION OF THE RETURN IS PROVIDED TO THE ORGANIZATION'S EXECUTIVE DIRECTOR, CHAIRMAN AND TREASURER FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND AT THE ANNUAL MEETING IN MARCH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PROCESS HAS NOT CHANGED FROM PRIOR YEAR.
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 XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0143658
IRS990/TotalAssetsEOYAmt0177558
IRS990/TotalAssetsGrp/BOYAmt0143658
IRS990/TotalAssetsGrp/EOYAmt0177558
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0264796
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0103598
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0439470
IRS990/TotalFunctionalExpensesGrp/TotalAmt0543068
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011404
IRS990/TotalLiabilitiesEOYAmt017830
IRS990/TotalLiabilitiesGrp/BOYAmt011404
IRS990/TotalLiabilitiesGrp/EOYAmt017830
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0132254
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0159728
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0439470
IRS990/TotalProgramServiceRevenueAmt0304922
IRS990/TotalReportableCompFromOrgAmt057648

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.76$0.48$1.28$6.29$6.63$0.35
2023Detailed filing. Detailed filing data is available for this year.$2.24$0.61$1.63$6.79$6.68$0.10
2022Detailed filing. Detailed filing data is available for this year.$2.08$0.55$1.53$6.20$6.25$0.05
2021Detailed filing. Detailed filing data is available for this year.$2.16$0.58$1.58$4.24$4.36$0.12
2020Detailed filing. Detailed filing data is available for this year.$2.08$0.38$1.70$4.44$4.06$0.38
2019Detailed filing. Detailed filing data is available for this year.$1.57$0.25$1.32$5.77$5.64$0.13
2018Detailed filing. Detailed filing data is available for this year.$1.40$0.21$1.19$5.83$6.23$0.40
2017Detailed filing. Detailed filing data is available for this year.$1.78$0.18$1.60$5.71$5.43$0.27
2016Detailed filing. Detailed filing data is available for this year.$1.44$0.11$1.32$5.54$5.61$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.49$0.10$1.39$5.79$5.37$0.42
2014Detailed filing. Detailed filing data is available for this year.$1.02$0.05$0.97$4.02$4.18$0.15
2013Detailed filing. Detailed filing data is available for this year.$1.21$0.09$1.12$3.65$4.22$0.57
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$0.00$1.69$3.34
2011Summary only. Only limited summary data is available for this year.$2.28$0.00$2.28$3.17$2.78$0.39
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.02$1.89$2.56