Civic Intelligence

Circle Michigan Inc

990 • Fiscal year 2025 • EIN 38-2407739

Oct 01, 2024 to Sep 30, 2025 • Filed on Oct 06, 2025

PO Box 541Trenton, MI 48183

(269) 323-9381

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2025 filings • 501(c)6 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

53rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2025 filings • 501(c)6 • <$500k nonprofits • Source year 2025

Net Margin

82nd percentile

21%

Higher net margin than 82% of similar nonprofits.

2025 filings • 501(c)6 • <$500k nonprofits • Source year 2025

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2025 filings • 501(c)6 • <$500k nonprofits • Source year 2025

Asset Growth

88th percentile

35%

Faster asset growth than 88% of similar nonprofits.

2025 filings • 501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

93rd percentile

65%

Faster revenue growth than 93% of similar nonprofits.

2025 filings • 501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$213,616

Up $54,862 (+35%) from 2024

Net Assets

Up

$213,616

Up $54,862 (+35%) from 2024

Liabilities

Flat

$0

Flat from 2024

Revenue

Up

$267,506

Up $105,758 (+65%) from 2024

Expenses

Up

$212,344

Up $88,157 (+71%) from 2024

Net Income

Up

$55,162

Up $17,601 (+47%) from 2024

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2011: $169,122Liabilities 2011: $1,026Net Assets 2011: $168,0962011Assets 2012: $162,137Liabilities 2012: $0Net Assets 2012: $162,1372012Assets 2013: $136,422Liabilities 2013: $0Net Assets 2013: $136,4222013Assets 2014: $214,858Liabilities 2014: $0Net Assets 2014: $214,8582014Assets 2015: $195,201Liabilities 2015: $0Net Assets 2015: $195,2012015Assets 2016: $219,850Liabilities 2016: $0Net Assets 2016: $219,8502016Assets 2017: $230,035Liabilities 2017: $0Net Assets 2017: $230,0352017Assets 2018: $209,777Liabilities 2018: $0Net Assets 2018: $209,7772018Assets 2019: $189,218Liabilities 2019: -$2,192Net Assets 2019: $191,4102019Assets 2020: $145,785Liabilities 2020: $0Net Assets 2020: $145,7852020Assets 2021: $95,608Liabilities 2021: $0Net Assets 2021: $95,6082021Assets 2022: $115,456Liabilities 2022: $0Net Assets 2022: $115,4562022Assets 2023: $121,193Liabilities 2023: $0Net Assets 2023: $121,1932023Assets 2024: $158,754Liabilities 2024: $0Net Assets 2024: $158,7542024Assets 2025: $213,616Liabilities 2025: $0Net Assets 2025: $213,6162025

Highlighted filing

2025

Assets$213,616
Liabilities$0
Net Assets$213,616

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $195,680Expenses 2011: $218,871Net Income 2011: -$23,1912011Revenue 2012: $218,187Expenses 2012: $224,146Net Income 2012: -$5,9592012Revenue 2013: $193,287Expenses 2013: $219,002Net Income 2013: -$25,7152013Revenue 2014: $298,586Expenses 2014: $220,150Net Income 2014: $78,4362014Revenue 2015: $244,960Expenses 2015: $264,617Net Income 2015: -$19,6572015Revenue 2016: $279,231Expenses 2016: $253,671Net Income 2016: $25,5602016Revenue 2017: $290,001Expenses 2017: $279,816Net Income 2017: $10,1852017Revenue 2018: $267,773Expenses 2018: $288,031Net Income 2018: -$20,2582018Revenue 2019: $283,614Expenses 2019: $301,981Net Income 2019: -$18,3672019Revenue 2020: $210,028Expenses 2020: $255,653Net Income 2020: -$45,6252020Revenue 2021: $124,243Expenses 2021: $174,420Net Income 2021: -$50,1772021Revenue 2022: $212,509Expenses 2022: $192,661Net Income 2022: $19,8482022Revenue 2023: $208,859Expenses 2023: $203,122Net Income 2023: $5,7372023Revenue 2024: $161,748Expenses 2024: $124,187Net Income 2024: $37,5612024Revenue 2025: $267,506Expenses 2025: $212,344Net Income 2025: $55,1622025

Highlighted filing

2025

Revenue$267,506
Expenses$212,344
Net Income$55,162
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Oct 6, 2025
Return Version
2024v5.0
Gross Receipts
$267,506
Mission and Program Overview

Mission

To appear at various travel conventions and meetings in order to promote and encourage group travel to michigan member facilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$20,238$187,220▲ $166,982
Cash and Non-Interest-Bearing Accounts$132,468$14,233▼ $118,235
Accounts Receivable$6,048$12,163▲ $6,115
Total Assets$158,754$213,616▲ $54,862
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$158,754$213,616▲ $54,862
Total Net Assets Fund Balance$158,754$213,616▲ $54,862
Total Liabilities and Net Assets / Fund Balance$158,754$213,616▲ $54,862
Compensation and Service Providers

Board Members and Trustees

NameTitle
Andrea GreenPresident
Ken FischangDirector of Comm
Patti CornwellDirector of Marke
Lydia WalkerDirector of Ops &
Angela WhitenerDirector of Sales
Marjaree ForbesDirector of Sales
Jill ShorkeyDirector of Spclt
Joyce HawkinsBookkeeper
Lisa KukulskiExec Directo
Maria MendezMarketing Pr
Rebecca BerringerSecretary Tr
Lora BrownVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$107,785
Program Service Revenue
$157,044
Investment Income
$2,677
Other Revenue
$0
Change in Net Assets
$55,162
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$129,844
Salaries, Compensation, and Employee Benefits$82,500
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$66,000$16,500-$82,500
Advertising$31,657$7,914-$39,571
All Other Expenses$20,436$5,110-$25,546
Other Expenses$5,206$1,301-$6,507
Insurance$2,811$703-$3,514
Office Expenses$1,908$646-$2,554
Information Technology$635$159-$794
Travel$534$134-$668
Fees for Services Accounting-$545-$545
Total Functional Expenses$169,303$43,041$0$212,344
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
No
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
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 6

ORGANIZED WITH MEMBERS

Form 990, Page 6, Part VI, Line 11B

990 is reviewed by the treasurer prior to filing

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

Executive director compensation is voted on by board of directors.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request during business hours

Filing and Contact Details

Filer

Filer Name
Circle Michigan Inc
EIN
38-2407739
Phone
2693239381
Address
PO BOX 541, TRENTON, MI 48183

Signing Officer

Name
Lisa Kukulski
Title
Exec Director
Phone
2693239381
Signed
2025-10-06

Organization Details

Principal Officer
Lisa Kukulski
Formed
1981
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
Davis Financial Enterprises Inc
Address
8928 PORTAGE RD, PORTAGE, MI 49002
Preparer
John W Davis
Phone
2693448727
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Penn bus assoc 2,881 720 0 heritage peer group 2,807 702 0 dues & subscriptions 2,128 532 0 travel alliance partners 2,030 508 0 omca 2,003 501 0 ohio travel assoc 1,645 411 0 aaa east central travel 1,438 360 0 circle wisconsin 1,434 358 0 accent east 1,219 305 0 sales trips 849 212 0 networking 537 134 0 gov conference 438 110 0 mi festivals & events 399 100 0 telephone expenses 327 82 0 penn marketplace 221 55 0 board expenses 80 20 0 total 20,436 5,110 0

Form 990, Part XI, Line 9

Prior year books adj -300

Raw XML Appendix343 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZED WITH MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1990 IS REVIEWED BY THE TREASURER PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR COMPENSATION IS VOTED ON BY BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST DURING BUSINESS HOURS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PENN BUS ASSOC 2,881 720 0 HERITAGE PEER GROUP 2,807 702 0 DUES & SUBSCRIPTIONS 2,128 532 0 TRAVEL ALLIANCE PARTNERS 2,030 508 0 OMCA 2,003 501 0 OHIO TRAVEL ASSOC 1,645 411 0 AAA EAST CENTRAL TRAVEL 1,438 360 0 CIRCLE WISCONSIN 1,434 358 0 ACCENT EAST 1,219 305 0 SALES TRIPS 849 212 0 NETWORKING 537 134 0 GOV CONFERENCE 438 110 0 MI FESTIVALS & EVENTS 399 100 0 TELEPHONE EXPENSES 327 82 0 PENN MARKETPLACE 221 55 0 BOARD EXPENSES 80 20 0 TOTAL 20,436 5,110 0
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0158754
IRS990/TotalAssetsEOYAmt0213616
IRS990/TotalAssetsGrp/BOYAmt0158754
IRS990/TotalAssetsGrp/EOYAmt0213616
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0107785
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt043041
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0169303
IRS990/TotalFunctionalExpensesGrp/TotalAmt0212344
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0158754
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0213616
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt05375
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt05375
IRS990/TotalProgramServiceExpensesAmt0169303
IRS990/TotalProgramServiceRevenueAmt0157044
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0159721
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0267506
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0158754
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0213616
IRS990/TravelGrp/ManagementAndGeneralAmt0134
IRS990/TravelGrp/ProgramServicesAmt0534
IRS990/TravelGrp/TotalAmt0668
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 541
IRS990/USAddress/CityNm0TRENTON
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048183
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.CIRCLEMICHIGAN.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA KUKULSKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02693239381
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CIRCLE MICHIGAN INC
ReturnHeader/Filer/BusinessNameControlTxt0CIRC
ReturnHeader/Filer/EIN0382407739
ReturnHeader/Filer/PhoneNum02693239381
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 541
ReturnHeader/Filer/USAddress/CityNm0TRENTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048183
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0300268954
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAVIS FINANCIAL ENTERPRISES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08928 PORTAGE RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTAGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049002
ReturnHeader/PreparerPersonGrp/PhoneNum02693448727
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN W DAVIS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-10-07T16:35:53-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.14$0.00$2.14$2.68$2.12$0.55
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.59$0.00$1.59$1.62$1.24$0.38
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.21$0.00$1.21$2.09$2.03$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.00$1.15$2.13$1.93$0.20
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.00$0.96$1.24$1.74$0.50
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.46$0.00$1.46$2.10$2.56$0.46
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$0.02$1.91$2.84$3.02$0.18
2018Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.10$0.00$2.10$2.68$2.88$0.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.30$0.00$2.30$2.90$2.80$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.20$0.00$2.20$2.79$2.54$0.26
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$0.00$1.95$2.45$2.65$0.20
2014Detailed filing. Detailed filing data is available for this year.$2.15$0.00$2.15$2.99$2.20$0.78
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$0.00$1.36$1.93$2.19$0.26
2012Summary only. Only limited summary data is available for this year.$1.62$0.00$1.62$2.18$2.24$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$0.01$1.68$1.96$2.19$0.23