Civic Intelligence

Blue Water Area Convention & Visitors Bu & Visitors Bureau

990 • Fiscal year 2022 • EIN 38-2596178

Jan 01, 2022 to Dec 31, 2022 • Filed on Mar 19, 2023

500 Thomas Edison ParkwayPort Huron, MI 48060

(810) 987-8687

Siviq Scores

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

Liabilities / Assets

16th percentile

0.00x

Higher debt load relative to assets than 16% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

16th percentile

0.01x

Higher debt load relative to revenue than 16% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Net Margin

47th percentile

4.0%

Higher net margin than 47% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

34th percentile

$86,624

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 8.6% of source-year revenue.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Asset Growth

50th percentile

1.7%

Faster asset growth than 50% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

53rd percentile

9.7%

Faster revenue growth than 53% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$2,170,625

Up $37,279 (+1.7%) from 2021

Net Assets

Up

$2,163,884

Up $40,648 (+1.9%) from 2021

Liabilities

Down

$6,741

Down $3,369 (-33%) from 2021

Revenue

Up

$1,009,554

Up $89,584 (+9.7%) from 2021

Expenses

Up

$968,906

Up $289,258 (+43%) from 2021

Net Income

Down

$40,648

Down $199,674 (-83%) from 2021

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $361,543Liabilities 2010: $18,569Net Assets 2010: $342,9742010Assets 2011: $521,190Liabilities 2011: $49,711Net Assets 2011: $471,4792011Assets 2012: $802,920Liabilities 2012: $11,050Net Assets 2012: $791,8702012Assets 2013: $1,090,665Liabilities 2013: $29,558Net Assets 2013: $1,061,1072013Assets 2014: $1,412,230Liabilities 2014: $52,941Net Assets 2014: $1,359,2892014Assets 2015: $1,514,905Liabilities 2015: $17,172Net Assets 2015: $1,497,7332015Assets 2016: $1,590,002Liabilities 2016: $16,512Net Assets 2016: $1,573,4902016Assets 2017: $1,662,893Liabilities 2017: $34,554Net Assets 2017: $1,628,3392017Assets 2018: $1,769,496Liabilities 2018: $17,069Net Assets 2018: $1,752,4272018Assets 2019: $1,852,461Liabilities 2019: $7,269Net Assets 2019: $1,845,1922019Assets 2020: $1,896,702Liabilities 2020: $13,788Net Assets 2020: $1,882,9142020Assets 2021: $2,133,346Liabilities 2021: $10,110Net Assets 2021: $2,123,2362021Assets 2022: $2,170,625Liabilities 2022: $6,741Net Assets 2022: $2,163,8842022Assets 2023: $2,171,505Liabilities 2023: $9,775Net Assets 2023: $2,161,7302023Assets 2024: $2,276,391Liabilities 2024: $48,246Net Assets 2024: $2,228,1452024

Highlighted filing

2022

Assets$2,170,625
Liabilities$6,741
Net Assets$2,163,884

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $391,2492010Expenses 2011: $336,2162011Revenue 2012: $696,337Expenses 2012: $375,946Net Income 2012: $320,3912012Revenue 2013: $701,632Expenses 2013: $432,395Net Income 2013: $269,2372013Revenue 2014: $812,368Expenses 2014: $514,186Net Income 2014: $298,1822014Revenue 2015: $792,192Expenses 2015: $653,748Net Income 2015: $138,4442015Revenue 2016: $807,395Expenses 2016: $731,638Net Income 2016: $75,7572016Revenue 2017: $795,357Expenses 2017: $740,508Net Income 2017: $54,8492017Revenue 2018: $817,796Expenses 2018: $693,708Net Income 2018: $124,0882018Revenue 2019: $826,076Expenses 2019: $733,311Net Income 2019: $92,7652019Revenue 2020: $515,923Expenses 2020: $478,201Net Income 2020: $37,7222020Revenue 2021: $919,970Expenses 2021: $679,648Net Income 2021: $240,3222021Revenue 2022: $1,009,554Expenses 2022: $968,906Net Income 2022: $40,6482022Revenue 2023: $1,020,174Expenses 2023: $1,022,328Net Income 2023: -$2,1542023Revenue 2024: $1,134,831Expenses 2024: $1,068,416Net Income 2024: $66,4152024

Highlighted filing

2022

Revenue$1,009,554
Expenses$968,906
Net Income$40,648
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Mar 19, 2023
Return Version
2022v5.0
Gross Receipts
$1,009,554
Mission and Program Overview

Mission

The bureau is a destination marketing organization dedicated to promoting st. Clair county as a desirable convention and family tourism destination. We will serve as a catalyst to bring together all area stakeholders, educating them on the mutual benefits of cooperation. We will market sustainable tourism programs, thus supporting increased revenues generated by room nights. This, in turn, will strengthen the economic base of the entire community.

The promotion of tourism in the st. Clair county, michigan area. Promotion includes conventions & meetings, trade shows, billboards, radio and print ads listing a calendar of local events.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,123,236$2,163,884▲ $40,648
Savings and Temporary Cash Investments$1,914,938$1,976,998▲ $62,060
Accounts Receivable$162,579$140,561▼ $22,018
Cash and Non-Interest-Bearing Accounts$32,848$51,879▲ $19,031
Prepaid Expenses and Deferred Charges$20,139$0▼ $20,139
Land, Buildings, and Equipment, Net$2,842$1,187▼ $1,655
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,133,346$2,170,625▲ $37,279
Liabilities
Accounts Payable and Accrued Expenses$10,110$6,741▼ $3,369
Total Liabilities$10,110$6,741▼ $3,369
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,123,236$2,163,884▲ $40,648
Total Liabilities and Net Assets / Fund Balance$2,133,346$2,170,625▲ $37,279

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$245$34,863$35,108
Equipment$942$5,971$6,913
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Marci FogalPresidentFT$86,624$86,624

Board Members and Trustees

NameTitle
Lyle DavisChairperson
James CurrierVice Chairperson
Amber BurchDirector
Debbie StokanDirector
Gino GiacumboDirector
John KuitheDirector
Keith KirkwoodDirector
Lee JonesDirector
Thomas ErdTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,001,512
Investment Income
$5,781
Other Revenue
$2,261
Change in Net Assets
$40,648

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,009,554
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,009,554
Total Revenue per Form 990
$1,009,554
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$741,943
Salaries, Compensation, and Employee Benefits$226,963
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising---$494,325
Other Salaries and Wages---$120,152
Current Officers, Directors, Trustees, and Key Employees---$86,624
Occupancy---$21,392
Payroll Taxes---$17,587
Office Expenses---$15,119
Fees for Services Accounting---$14,855
Fees for Services Legal---$4,125
Other Expenses---$3,778
Pension Plan Contributions---$2,600
Depreciation Depletion---$1,655
Total Functional Expenses$0$0$0$968,906

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$968,906
Total Expenses per Audited Statements$968,906
Total Expenses per Form 990$968,906
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Audit committee
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

President and chairperson review form 990 with outside certified public accountant

Form 990, Part VI, Section C, Line 19

Open to the hotel/motel owners, the main stakeholders.

Filing and Contact Details

Filer

Filer Name
Blue Water Area Convention & Visitors Bu
EIN
38-2596178
Phone
8109878687
Address
500 THOMAS EDISON PARKWAY, PORT HURON, MI 48060

Signing Officer

Name
Marci Fogal
Title
Executive Director
Phone
8109878687
Signed
2023-03-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marci Fogal
Formed
1980
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
4
Volunteers
0

Preparer

Firm
Frohm Kelley Butler & Ryan Pc
Address
333 FORT STREET, PORT HURON, MI 48060
Preparer
Ryan Kreger
Phone
8109872727
Raw XML Appendix359 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/MissionDesc0THE BUREAU IS A DESTINATION MARKETING ORGANIZATION DEDICATED TO PROMOTING ST. CLAIR COUNTY AS A DESIRABLE CONVENTION AND FAMILY TOURISM DESTINATION. WE WILL SERVE AS A CATALYST TO BRING TOGETHER ALL AREA STAKEHOLDERS, EDUCATING THEM ON THE MUTUAL BENEFITS OF COOPERATION. WE WILL MARKET SUSTAINABLE TOURISM PROGRAMS, THUS SUPPORTING INCREASED REVENUES GENERATED BY ROOM NIGHTS. THIS, IN TURN, WILL STRENGTHEN THE ECONOMIC BASE OF THE ENTIRE COMMUNITY.
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IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0996657
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02123236
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02163884
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01914938
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01976998
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0942
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05971
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06913
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0968906
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0245
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt034863
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt035108
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01009554
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01187
IRS990ScheduleD/TotalExpensesPerForm990Amt0968906
IRS990ScheduleD/TotalRevenuePerForm990Amt01009554
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01009554
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0968906
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRESIDENT AND CHAIRPERSON REVIEW FORM 990 WITH OUTSIDE CERTIFIED PUBLIC ACCOUNTANT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OPEN TO THE HOTEL/MOTEL OWNERS, THE MAIN STAKEHOLDERS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02133346
IRS990/TotalAssetsEOYAmt02170625
IRS990/TotalAssetsGrp/BOYAmt02133346
IRS990/TotalAssetsGrp/EOYAmt02170625
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/TotalAmt0968906
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010110
IRS990/TotalLiabilitiesEOYAmt06741
IRS990/TotalLiabilitiesGrp/BOYAmt010110
IRS990/TotalLiabilitiesGrp/EOYAmt06741
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02123236
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02163884
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0968906
IRS990/TotalProgramServiceRevenueAmt01001512
IRS990/TotalReportableCompFromOrgAmt086624
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01009554
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01009554
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02133346
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02170625
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/USAddress/AddressLine1Txt0500 THOMAS EDISON PARKWAY
IRS990/USAddress/CityNm0PORT HURON
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048060
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.BLUEWATER.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARCI FOGAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08109878687
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-03-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BLUE WATER AREA CONVENTION & VISITORS BU
ReturnHeader/Filer/BusinessNameControlTxt0BLUE
ReturnHeader/Filer/EIN0382596178
ReturnHeader/Filer/PhoneNum08109878687
ReturnHeader/Filer/USAddress/AddressLine1Txt0500 THOMAS EDISON PARKWAY
ReturnHeader/Filer/USAddress/CityNm0PORT HURON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048060
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382488938
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FROHM KELLEY BUTLER & RYAN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0333 FORT STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORT HURON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048060
ReturnHeader/PreparerPersonGrp/PhoneNum08109872727
ReturnHeader/PreparerPersonGrp/PreparationDt02023-03-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RYAN KREGER
ReturnHeader/ReturnTs02023-03-28T19:00:51-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MARCI
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FOGAL
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.28$0.05$2.23$1.13$1.07$0.07
2023Detailed filing. Detailed filing data is available for this year.$2.17$0.01$2.16$1.02$1.02$0.00
2022Detailed filing. Detailed filing data is available for this year.$2.17$0.01$2.16$1.01$0.97$0.04
2021Detailed filing. Detailed filing data is available for this year.$2.13$0.01$2.12$0.92$0.68$0.24
2020Detailed filing. Detailed filing data is available for this year.$1.90$0.01$1.88$0.52$0.48$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.85$0.01$1.85$0.83$0.73$0.09
2018Detailed filing. Detailed filing data is available for this year.$1.77$0.02$1.75$0.82$0.69$0.12
2017Detailed filing. Detailed filing data is available for this year.$1.66$0.03$1.63$0.80$0.74$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.59$0.02$1.57$0.81$0.73$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.51$0.02$1.50$0.79$0.65$0.14
2014Detailed filing. Detailed filing data is available for this year.$1.41$0.05$1.36$0.81$0.51$0.30
2013Detailed filing. Detailed filing data is available for this year.$1.09$0.03$1.06$0.70$0.43$0.27
2012Summary only. Only limited summary data is available for this year.$0.80$0.01$0.79$0.70$0.38$0.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.05$0.47$0.34
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.02$0.34$0.39