Civic Intelligence

Lake View Foundation

990 • Fiscal year 2020 • EIN 38-2648600

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

PO Box 508Paw Paw, MI 49079

(269) 657-6041

Siviq Scores

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

Liabilities / Assets

24th percentile

0.01x

Higher debt load relative to assets than 24% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

29th percentile

0.03x

Higher debt load relative to revenue than 29% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

60th percentile

11%

Higher net margin than 60% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

41st percentile

2.7%

Faster asset growth than 41% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

68th percentile

12%

Faster revenue growth than 68% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$3,149,586

Up $81,378 (+2.7%) from 2019

Net Assets

Up

$3,127,785

Up $68,864 (+2.3%) from 2019

Liabilities

Up

$21,801

Up $12,514 (+135%) from 2019

Revenue

Up

$649,533

Up $70,461 (+12%) from 2019

Expenses

Up

$580,669

Up $59,001 (+11%) from 2019

Net Income

Up

$68,864

Up $11,460 (+20%) from 2019

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,272,461Liabilities 2010: $300,000Net Assets 2010: $972,4612010Assets 2011: $1,779,877Liabilities 2011: $400,000Net Assets 2011: $1,379,8772011Assets 2012: $2,139,385Liabilities 2012: $4,150Net Assets 2012: $2,135,2352012Assets 2013: $2,207,381Liabilities 2013: $6,765Net Assets 2013: $2,200,6162013Assets 2014: $2,343,632Liabilities 2014: $7,973Net Assets 2014: $2,335,6592014Assets 2015: $2,535,280Liabilities 2015: $7,501Net Assets 2015: $2,527,7792015Assets 2016: $2,752,272Liabilities 2016: $5,510Net Assets 2016: $2,746,7622016Assets 2017: $2,974,170Liabilities 2017: $6,584Net Assets 2017: $2,967,5862017Assets 2018: $3,021,189Liabilities 2018: $19,672Net Assets 2018: $3,001,5172018Assets 2019: $3,068,208Liabilities 2019: $9,287Net Assets 2019: $3,058,9212019Assets 2020: $3,149,586Liabilities 2020: $21,801Net Assets 2020: $3,127,7852020Assets 2021: $3,339,808Liabilities 2021: $72,022Net Assets 2021: $3,267,7862021Assets 2022: $3,244,305Liabilities 2022: $16,174Net Assets 2022: $3,228,1312022Assets 2023: $3,407,663Liabilities 2023: $16,017Net Assets 2023: $3,391,6462023Assets 2024: $3,575,283Liabilities 2024: $14,983Net Assets 2024: $3,560,3002024

Highlighted filing

2020

Assets$3,149,586
Liabilities$21,801
Net Assets$3,127,785

Operations Trend

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

$800K$600K$400K$200K$0Revenue 2010: $306,547Expenses 2010: $44,001Net Income 2010: $262,5462010Expenses 2011: $74,5662011Expenses 2012: $132,8012012Revenue 2013: $346,820Expenses 2013: $258,018Net Income 2013: $88,8022013Revenue 2014: $349,691Expenses 2014: $223,363Net Income 2014: $126,3282014Revenue 2015: $491,675Expenses 2015: $294,068Net Income 2015: $197,6072015Revenue 2016: $560,710Expenses 2016: $349,465Net Income 2016: $211,2452016Revenue 2017: $610,704Expenses 2017: $418,809Net Income 2017: $191,8952017Revenue 2018: $539,694Expenses 2018: $505,763Net Income 2018: $33,9312018Revenue 2019: $579,072Expenses 2019: $521,668Net Income 2019: $57,4042019Revenue 2020: $649,533Expenses 2020: $580,669Net Income 2020: $68,8642020Revenue 2021: $677,911Expenses 2021: $538,076Net Income 2021: $139,8352021Revenue 2022: $712,080Expenses 2022: $578,716Net Income 2022: $133,3642022Revenue 2023: $733,963Expenses 2023: $694,304Net Income 2023: $39,6592023Revenue 2024: $789,565Expenses 2024: $667,736Net Income 2024: $121,8292024

Highlighted filing

2020

Revenue$649,533
Expenses$580,669
Net Income$68,864
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.1
Gross Receipts
$649,533
Mission and Program Overview

Mission

Providing scholarships to van buren county students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,911,036$2,048,054▲ $137,018
Savings and Temporary Cash Investments$1,130,328$1,073,693▼ $56,635
Inventories for Sale or Use$26,845$26,845→ $0
Land, Buildings, and Equipment, Net$0$994▲ $994
Cash and Non-Interest-Bearing Accounts$-1--
Total Assets$3,068,208$3,149,586▲ $81,378
Liabilities
Accounts Payable and Accrued Expenses$9,287$21,801▲ $12,514
Total Liabilities$9,287$21,801▲ $12,514
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,058,921$3,127,785▲ $68,864
Total Net Assets Fund Balance$3,058,921$3,127,785▲ $68,864
Total Liabilities and Net Assets / Fund Balance$3,068,208$3,149,586▲ $81,378

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$994$248$1,242
Compensation and Service Providers

Board Members and Trustees

NameTitle
John TapperPresident
Mary Ann MiddaughVice President
Daven BogenDirector
Kelly PageDirector
Kirk RichardsonDirector
Molly PetersenDirector
Pamela GehlDirector
Terry MorrowDirector
Eric LarcineseSecretary
Rodney DragicevichTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$34,739
Program Service Revenue
$411,862
Investment Income
$202,932
Other Revenue
$0
All Other Contributions
$6,000
Change in Net Assets
$68,864
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$215,176
Salaries, Compensation, and Employee Benefits$186,193
Grants and Similar Amounts Paid$179,300
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$179,300--$179,300
Other Salaries and Wages$172,358--$172,358
Occupancy$128,045--$128,045
Advertising$14,125--$14,125
Payroll Taxes$13,835--$13,835
Office Expenses$9,900$2,475-$12,375
Fees for Services Accounting-$10,072-$10,072
Insurance$4,183$1,395-$5,578
Other Expenses$4,006--$4,006
Depreciation Depletion-$248-$248
Total Functional Expenses$566,479$14,190$0$580,669
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Kalamazoo Valley Community CollegeKalamazoo, MI501c3Scholarships$27,000
Western Michigan UniversityKalamazoo, MI501c3Scholarships$25,000
Michigan State UniversityEast Lansing, MI501c3Scholarships$21,000
Grand Valley State UniversityAllendale, MI501c3Scholarships$19,000
University of MichiganAnn Arbor, MI501c3Scholarships$6,000
Ferris State UniversityBig Rapids, MI501c3Scholarships$5,000
Lake Michigan CollegeBenton Harbor, MI501c3Scholarships$5,000
Northern Michigan UniversityMarquette, MI501c3Scholarships$5,000
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
No
Backup withholding compliance
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
Yes
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 association's 990 is prepared by their independent accountants. Both a draft and/or "pdf" version of the return is provided to the association's president and finance committee for review. This committee acts on behalf of the governing board and gives final approval for the filing of the 990 by either mail or electronically.

Form 990, Part VI, Section C, Line 19

The organization maintains copies of its governing documents and financial statements at its offices. The organization makes these documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Lakeview Foundation
EIN
38-2648600
Phone
2696576041
Address
PO BOX 508, PAW PAW, MI 49079

Signing Officer

Name
John Tapper
Title
President
Phone
2696576401
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Tapper
Formed
1986
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
9
Volunteers
89

Preparer

Firm
Kruggel Lawton & Company LLC
Address
526 UPTON DRIVE, ST JOSEPH, MI 49085
Preparer
Robert Alex Schaeffer
Phone
2699830131
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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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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0208043
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.50220
IRS990ScheduleA/PublicSupportPY170Pct00.77770
IRS990ScheduleA/PublicSupportTotal170Amt0313545
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt06000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03050
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02945
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0150300
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0151250
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0313545
IRS990ScheduleA/TotalSupportAmt0624291
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0994
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0248
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01242
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0994
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt019000
IRS990ScheduleI/RecipientTable/CashGrantAmt127000
IRS990ScheduleI/RecipientTable/CashGrantAmt26000
IRS990ScheduleI/RecipientTable/CashGrantAmt325000
IRS990ScheduleI/RecipientTable/CashGrantAmt421000
IRS990ScheduleI/RecipientTable/CashGrantAmt55000
IRS990ScheduleI/RecipientTable/CashGrantAmt65000
IRS990ScheduleI/RecipientTable/CashGrantAmt75000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501C3
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501C3
IRS990ScheduleI/RecipientTable/IRCSectionDesc3501C3
IRS990ScheduleI/RecipientTable/IRCSectionDesc4501C3
IRS990ScheduleI/RecipientTable/IRCSectionDesc5501C3
IRS990ScheduleI/RecipientTable/IRCSectionDesc6501C3
IRS990ScheduleI/RecipientTable/IRCSectionDesc7501C3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt7SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0GRAND VALLEY STATE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1KALAMAZOO VALLEY COMMUNITY COLLEGE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2UNIVERSITY OF MICHIGAN
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3WESTERN MICHIGAN UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4MICHIGAN STATE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5LAKE MICHIGAN COLLEGE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6FERRIS STATE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt7NORTHERN MICHIGAN UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientEIN0381684280
IRS990ScheduleI/RecipientTable/RecipientEIN1381850178
IRS990ScheduleI/RecipientTable/RecipientEIN2386006309
IRS990ScheduleI/RecipientTable/RecipientEIN3386007327
IRS990ScheduleI/RecipientTable/RecipientEIN4386005984
IRS990ScheduleI/RecipientTable/RecipientEIN5381738980
IRS990ScheduleI/RecipientTable/RecipientEIN6386005159
IRS990ScheduleI/RecipientTable/RecipientEIN7386029206
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01 CAMPUS DRIVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt16767 WEST O AVENUE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2500 STATE STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt31903 W MICHIGAN
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt4220 TROWBRIDGE ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt52755 E NAPIER AVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt61201 S STATE STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt71401 PRESQUE ISLE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0ALLENDALE
IRS990ScheduleI/RecipientTable/USAddress/CityNm1KALAMAZOO
IRS990ScheduleI/RecipientTable/USAddress/CityNm2ANN ARBOR
IRS990ScheduleI/RecipientTable/USAddress/CityNm3KALAMAZOO
IRS990ScheduleI/RecipientTable/USAddress/CityNm4EAST LANSING
IRS990ScheduleI/RecipientTable/USAddress/CityNm5BENTON HARBOR
IRS990ScheduleI/RecipientTable/USAddress/CityNm6BIG RAPIDS
IRS990ScheduleI/RecipientTable/USAddress/CityNm7MARQUETTE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1MI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2MI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3MI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd4MI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd5MI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd6MI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd7MI
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd049401
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd149003
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd248109
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd349008
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd448824
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd549022
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd649307
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd749855
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc1FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc2FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc3FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc4FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc5FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc6FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc7FMV
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION'S 990 IS PREPARED BY THEIR INDEPENDENT ACCOUNTANTS. BOTH A DRAFT AND/OR "PDF" VERSION OF THE RETURN IS PROVIDED TO THE ASSOCIATION'S PRESIDENT AND FINANCE COMMITTEE FOR REVIEW. THIS COMMITTEE ACTS ON BEHALF OF THE GOVERNING BOARD AND GIVES FINAL APPROVAL FOR THE FILING OF THE 990 BY EITHER MAIL OR ELECTRONICALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAINTAINS COPIES OF ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AT ITS OFFICES. THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
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/TotalAssetsBOYAmt03068208
IRS990/TotalAssetsEOYAmt03149586
IRS990/TotalAssetsGrp/BOYAmt03068208
IRS990/TotalAssetsGrp/EOYAmt03149586
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt034739
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt014190
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0566479
IRS990/TotalFunctionalExpensesGrp/TotalAmt0580669
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09287
IRS990/TotalLiabilitiesEOYAmt021801
IRS990/TotalLiabilitiesGrp/BOYAmt09287

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.58$0.01$3.56$0.79$0.67$0.12
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.41$0.02$3.39$0.73$0.69$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.24$0.02$3.23$0.71$0.58$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.34$0.07$3.27$0.68$0.54$0.14
2020Detailed filing. Detailed filing data is available for this year.$3.15$0.02$3.13$0.65$0.58$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.07$0.01$3.06$0.58$0.52$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.02$0.02$3.00$0.54$0.51$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.97$0.01$2.97$0.61$0.42$0.19
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.75$0.01$2.75$0.56$0.35$0.21
2015Detailed filing. Detailed filing data is available for this year.$2.54$0.01$2.53$0.49$0.29$0.20
2014Detailed filing. Detailed filing data is available for this year.$2.34$0.01$2.34$0.35$0.22$0.13
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.21$0.01$2.20$0.35$0.26$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.14$0.00$2.14$0.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.78$0.40$1.38$0.07
2010Summary only. Only limited summary data is available for this year.$1.27$0.30$0.97$0.31$0.04$0.26