Civic Intelligence

Great Lakes Intercollegiate Athletic Conference

990 • Fiscal year 2016 • EIN 38-2303670

Jul 01, 2015 to Jun 30, 2016 • Filed on May 02, 2017

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

40th percentile

0.01x

Higher debt load relative to assets than 40% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

39th percentile

0.01x

Higher debt load relative to revenue than 39% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

61st percentile

7.1%

Higher net margin than 61% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

90th percentile

$114,906

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 13.2% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

64th percentile

7.1%

Faster asset growth than 64% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

31st percentile

-5.9%

Faster revenue growth than 31% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets40th percentile

Assets

Up

$882,590

Up $58,701 (+7.1%) from 2015

Net Assets

Up

$869,806

Up $68,618 (+8.6%) from 2015

Liabilities

Down

$12,784

Down $9,917 (-44%) from 2015

Revenue And Expenses
Liabilities / Revenue39th percentileNet Margin61st percentile

Revenue

Down

$869,157

Down $54,515 (-5.9%) from 2015

Expenses

Up

$807,203

Up $11,122 (+1.4%) from 2015

Net Income

Down

$61,954

Down $65,637 (-51%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth64th 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

2016

Assets$882,590
Liabilities$12,784
Net Assets$869,806
Open 2016 Filing

Operations Trend

Revenue Growth31st 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

2016

Revenue$869,157
Expenses$807,203
Net Income$61,954
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 2, 2017
Return Version
2015v3.0
Gross Receipts
$869,157
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$418,160$577,275▲ $159,115
Investments in Publicly Traded Securities$265,909$279,652▲ $13,743
Land, Buildings, and Equipment, Net$27,037$21,076▼ $5,961
Prepaid Expenses and Deferred Charges-$2,100-
Accounts Receivable$112,183$1,887▼ $110,296
Total Assets$823,889$882,590▲ $58,701
Other Assets Total$600$600→ $0
Liabilities
Accounts Payable and Accrued Expenses$22,701$12,784▼ $9,917
Total Liabilities$22,701$12,784▼ $9,917
Net Assets / Fund Balance
Unrestricted Net Assets$801,188$869,806▲ $68,618
Total Net Assets Fund Balance$801,188$869,806▲ $68,618
Total Liabilities and Net Assets / Fund Balance$823,889$882,590▲ $58,701

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$21,076$29,857$50,933
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dell RobinsonFormer CommiFT$109,389$5,517$114,906
Jeff LigneyCommissionerFT$52,100$2,680$54,780

Board Members and Trustees

NameTitle
David EislerMember
David KingMember
Donald BachandMember
Fritz EricksonMember
Glenn MrozMember
Keith PrettyMember
Larry ArnnMember
Lillian SchumacherMember
M Roy WilsonMember
Peter CimbolicMember
Peter GerhartMember
Richard JusseaumeMember
Thomas HaasMember
Tom PlegerMember
Revenue and Support

Revenue Composition

Contributions and Grants
$396,372
Program Service Revenue
$457,698
Investment Income
$11,466
Other Revenue
$3,621
All Other Contributions
$396,372
Change in Net Assets
$61,954

Audited Revenue Reconciliation

Revenue per Audited Statements
$869,157
Revenue Not Reported on Form 990
$2,856
Total Revenue per Audited Statements
$872,013
Total Revenue per Form 990
$869,157
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$463,399
Salaries, Compensation, and Employee Benefits$333,804
Grants and Similar Amounts Paid$10,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$146,429$16,269-$162,698
Other Salaries and Wages$90,044$10,010-$100,054
All Other Expenses$68,521$5,061-$73,582
Other Employee Benefits$44,302$4,922-$49,224
Fees for Services Other$48,433$223-$48,656
Occupancy$14,050$14,050-$28,100
Conferences and Meetings$27,472--$27,472
Other Expenses$25,900--$25,900
Office Expenses$21,952$3,124-$25,076
Payroll Taxes$19,645$2,183-$21,828
Travel$16,367$529-$16,896
Advertising$16,432--$16,432
Grants to Domestic Individuals$10,000--$10,000
Depreciation Depletion$7,391$1,304-$8,695
Fees for Services Accounting$7,472$830-$8,302
Insurance$7,027$1,240-$8,267
Total Functional Expenses$747,458$59,745$0$807,203

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$807,203
Total Expenses per Audited Statements$807,203
Total Expenses per Form 990$807,203
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
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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

“The board of directors reviews the form 990 before filing.”

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

“The board of directors and management personnel complete conflicts of interest forms annually to disclose any possible conflict.”

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.”

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
David Eisler
Title
Member
Phone
9898942529
Signed
2017-05-02

Organization Details

Principal Officer
David Eisler
Formed
1981
Legal Domicile
Mi
Voting Board Members
15
Independent Board Members
15
Employees
6
Volunteers
21

Preparer

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

Additional Explanations

Form 990, Part XI, Line 9

“Prior period adjustment to record prior year additional interest income.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization evaluates all significant tax positions under a more likely than not threshold as required by u.s. Generally accepted accounting principles. As of june 30, 2016, the organization does not believe that it has taken any tax positions that would require the recording of any additional tax liability, nor does it believe that there are any unrealized tax benefits that would either increase or decrease within the next twelve months. The organization's tax returns are subject to examination by the appropriate taxing jurisdictions. At june 30, 2016, the organization's federal tax returns generally remain open for the last three years.”

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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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Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$882,590
Liabilities
$12,784
Net assets
$869,806
Revenue
$869,157
Expenses
$807,203
Net income
$61,954
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