Civic Intelligence

Great Lakes Intercollegiate Athletic Conference

990 • Fiscal year 2015 • EIN 38-2303670

Jul 01, 2014 to Jun 30, 2015 • Filed on Apr 29, 2016

Organization ProfileWWW.GLIAC.ORG

View Organization Page

1110 Washington AvenueBay City, MI 48708

(989) 894-2529

Siviq Scores

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

Liabilities / Assets

45th percentile

0.03x

Higher debt load relative to assets than 45% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

44th percentile

0.02x

Higher debt load relative to revenue than 44% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

72nd percentile

14%

Higher net margin than 72% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

90th percentile

$108,553

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 11.8% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

78th percentile

20%

Faster asset growth than 78% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

69th percentile

15%

Faster revenue growth than 69% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets45th percentile

Assets

Up

$823,889

Up $135,380 (+20%) from 2014

Net Assets

Up

$801,188

Up $121,868 (+18%) from 2014

Liabilities

Up

$22,701

Up $13,512 (+147%) from 2014

Revenue And Expenses
Liabilities / Revenue44th percentileNet Margin72nd percentile

Revenue

Up

$923,672

Up $119,920 (+15%) from 2014

Expenses

Up

$796,081

Up $43,800 (+5.8%) from 2014

Net Income

Up

$127,591

Up $76,120 (+148%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth78th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $455,411Liabilities 2011: $3,954Net Assets 2011: $451,4572011Assets 2012: $538,281Liabilities 2012: $5,517Net Assets 2012: $532,7642012Assets 2013: $636,752Liabilities 2013: $27,115Net Assets 2013: $609,6372013Assets 2014: $688,509Liabilities 2014: $9,189Net Assets 2014: $679,3202014Assets 2015: $823,889Liabilities 2015: $22,701Net Assets 2015: $801,1882015Assets 2016: $882,590Liabilities 2016: $12,784Net Assets 2016: $869,8062016Assets 2017: $1,070,047Liabilities 2017: $4,051Net Assets 2017: $1,065,9962017Assets 2018: $1,215,743Liabilities 2018: $7,953Net Assets 2018: $1,207,7902018Assets 2019: $1,221,621Liabilities 2019: $15,553Net Assets 2019: $1,206,0682019Assets 2020: $1,375,351Liabilities 2020: $36,866Net Assets 2020: $1,338,4852020Assets 2021: $1,441,948Liabilities 2021: $9,161Net Assets 2021: $1,432,7872021Assets 2022: $1,490,759Liabilities 2022: $8,809Net Assets 2022: $1,481,9502022Assets 2023: $1,418,624Liabilities 2023: $20,747Net Assets 2023: $1,397,8772023Assets 2024: $1,614,224Liabilities 2024: $14,146Net Assets 2024: $1,600,0782024Assets 2025: $1,701,962Liabilities 2025: $8,643Net Assets 2025: $1,693,3192025

Highlighted filing

2015

Assets$823,889
Liabilities$22,701
Net Assets$801,188
Open 2015 Filing

Operations Trend

Revenue Growth69th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $646,499Expenses 2011: $667,213Net Income 2011: -$20,7142011Expenses 2012: $650,9902012Revenue 2013: $731,086Expenses 2013: $649,222Net Income 2013: $81,8642013Revenue 2014: $803,752Expenses 2014: $752,281Net Income 2014: $51,4712014Revenue 2015: $923,672Expenses 2015: $796,081Net Income 2015: $127,5912015Revenue 2016: $869,157Expenses 2016: $807,203Net Income 2016: $61,9542016Revenue 2017: $969,270Expenses 2017: $783,899Net Income 2017: $185,3712017Revenue 2018: $1,011,048Expenses 2018: $880,482Net Income 2018: $130,5662018Revenue 2019: $796,345Expenses 2019: $806,043Net Income 2019: -$9,6982019Revenue 2020: $811,747Expenses 2020: $669,551Net Income 2020: $142,1962020Revenue 2021: $802,969Expenses 2021: $767,107Net Income 2021: $35,8622021Revenue 2022: $955,573Expenses 2022: $703,966Net Income 2022: $251,6072022Revenue 2023: $1,249,890Expenses 2023: $1,341,219Net Income 2023: -$91,3292023Revenue 2024: $1,293,345Expenses 2024: $1,147,595Net Income 2024: $145,7502024Revenue 2025: $1,363,910Expenses 2025: $1,464,449Net Income 2025: -$100,5392025

Highlighted filing

2015

Revenue$923,672
Expenses$796,081
Net Income$127,591
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Apr 29, 2016
Return Version
2014v6.0
Gross Receipts
$923,672
Mission and Program Overview

Mission

To administer intercollegiate athletic programs for colleges and universities

To administer intercollegiate athletic programs for sixteen colleges and universities in michigan

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$359,443$418,160▲ $58,717
Investments in Publicly Traded Securities$261,134$265,909▲ $4,775
Accounts Receivable$600$112,183▲ $111,583
Prepaid Expenses and Deferred Charges$36,549--
Land, Buildings, and Equipment, Net$29,283$27,037▼ $2,246
Total Assets$688,509$823,889▲ $135,380
Other Assets Total$1,500$600▼ $900
Liabilities
Accounts Payable and Accrued Expenses$9,189$22,701▲ $13,512
Total Liabilities$9,189$22,701▲ $13,512
Net Assets / Fund Balance
Unrestricted Net Assets$679,320$801,188▲ $121,868
Total Net Assets Fund Balance$679,320$801,188▲ $121,868
Total Liabilities and Net Assets / Fund Balance$688,509$823,889▲ $135,380

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$27,037$21,162$48,199
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleBaseTotal
Dell RobinsonCommissioner$108,553$108,553

Board Members and Trustees

NameTitle
David EislerMember
David HaynesMember
David KingMember
Eric GilbertsonMember
Fred FinksMember
Glenn MrozMember
Katherine FellMember
Keith PrettyMember
Larry ArnnMember
M Roy WilsonMember
Michael VictorMember
Paul MarionMember
Peter CimbolicMember
Richard JusseaumeMember
Tom HaasMember
Tony MclainMember
Revenue and Support

Revenue Composition

Contributions and Grants
$383,673
Program Service Revenue
$524,837
Investment Income
$11,094
Other Revenue
$4,068
All Other Contributions
$383,673
Change in Net Assets
$127,591

Audited Revenue Reconciliation

Revenue per Audited Statements
$923,672
Revenue Not Reported on Form 990
$-5,723
Total Revenue per Audited Statements
$917,949
Total Revenue per Form 990
$923,672
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$452,123
Salaries, Compensation, and Employee Benefits$333,958
Grants and Similar Amounts Paid$10,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$136,699$15,189-$151,888
Current Officers, Directors, Trustees, and Key Employees$97,698$10,855-$108,553
All Other Expenses$63,568$4,514-$68,082
Other Employee Benefits$47,446$5,272-$52,718
Fees for Services Other$47,403$45-$47,448
Office Expenses$28,389$3,619-$32,008
Conferences and Meetings$26,804--$26,804
Occupancy$12,767$12,767-$25,534
Other Expenses$23,700--$23,700
Payroll Taxes$18,719$2,080-$20,799
Advertising$15,935--$15,935
Travel$12,370$890-$13,260
Depreciation Depletion$10,213$1,802-$12,015
Grants to Domestic Individuals$10,000--$10,000
Fees for Services Accounting$6,263$696-$6,959
Insurance$4,981$879-$5,860
Total Functional Expenses$737,473$58,608$0$796,081

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$796,081
Total Expenses per Audited Statements$796,081
Total Expenses per Form 990$796,081
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
No
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
Yes
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, Page 6, Part VI, Line 11B

“Review of 990 procedure is in the process of implementing”

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

“Executive board reviews and approves the salaries of top management officials.”

Form 990, Page 6, Part VI, Line 19

“Governing documents and financial statements are made available to the public upon request. The form 990 is available on www.guidestar.org”

Filing and Contact Details

Filer

Filer Name
Great Lakes Intercollegiate
EIN
38-2303670
Phone
9898942529
Address
1110 WASHINGTON AVENUE, BAY CITY, MI 48708

Signing Officer

Name
Dell Robinson
Title
Commissioner
Phone
9898942529
Signed
2016-04-29

Organization Details

Principal Officer
Dell Robinson
Formed
1981
Legal Domicile
Mi
Voting Board Members
16
Independent Board Members
16
Employees
6
Volunteers
46

Preparer

Firm
Layton & Richardson Pc
Address
1000 COOLIDGE RD, EAST LANSING, MI 48823-2469
Preparer
Vickie L Crouch
Phone
5173321900
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“Uncertainty in income taxes federal tax law provides tax benefits to nonprofit organizations recognized as exempt from federal income tax under section 501(c)(3) of the internal revenue code (the code). The code requires that tax-exempt organizations comply with federal tax law to maintain tax-exempt status and avoid penalties. As an exempt organization as described in section 501(c)(3) of the code that has been classified as other than a private foundation, great lakes intercollegiate athletic conference is only subject to tax on unrelated business income as defined by section 509(a)(1) of the code. The conference had no unrelated business income for the years ended june 30, 2015 and 2014. Accordingly, a provision for income taxes has not been made on the financial statements. The amount of income tax benefit that may be disallowed by the internal revenue service (irs), if any, cannot be determined at this time although the conference expects such amounts, if any, to be immaterial. Interest and/or penalties on an amount of income taxes deemed underpaid, if any, will be classified as income taxes in the financial statements. Great lakes intercollegiate athletic conference has not recognized any interest or penalties payable in the statement of financial position as of june 30, 2015 and 2014, or interest or penalties expense in the statement of activities for the years then ended. Great lakes intercollegiate athletic conference is subject to irs and state examinations for a period of at least three (3) years after the form 990 has been filed.”

Raw XML AppendixShowing 400 of 593 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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Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$823,889
Liabilities
$22,701
Net assets
$801,188
Revenue
$923,672
Expenses
$796,081
Net income
$127,591
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.70$0.01$1.69$1.36$1.46$0.10
2024Detailed filing. Detailed filing data is available for this year.$1.61$0.01$1.60$1.29$1.15$0.15
2023Detailed filing. Detailed filing data is available for this year.$1.42$0.02$1.40$1.25$1.34$0.09
2022Detailed filing. Detailed filing data is available for this year.$1.49$0.01$1.48$0.96$0.70$0.25
2021Detailed filing. Detailed filing data is available for this year.$1.44$0.01$1.43$0.80$0.77$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.38$0.04$1.34$0.81$0.67$0.14
2019Detailed filing. Detailed filing data is available for this year.$1.22$0.02$1.21$0.80$0.81$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.22$0.01$1.21$1.01$0.88$0.13
2017Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$0.97$0.78$0.19
2016Detailed filing. Detailed filing data is available for this year.$0.88$0.01$0.87$0.87$0.81$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.82$0.02$0.80$0.92$0.80$0.13
2014Detailed filing. Detailed filing data is available for this year.$0.69$0.01$0.68$0.80$0.75$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.03$0.61$0.73$0.65$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.01$0.53$0.65
2011Summary only. Only limited summary data is available for this year.$0.46$0.00$0.45$0.65$0.67$0.02