Civic Intelligence

Benzie Central Schools

EIN 38-2969375 • 501(c)3 • Benzonia, MI

Profile

Provide scholarships, grants and support for the benzie central schools students, faculty and community

PO Box 74Benzonia, MI 49616

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

33rd percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

34th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

21st percentile

-12%

Higher net margin than 21% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

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

Asset Growth

35th percentile

-2.0%

Faster asset growth than 35% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

74th percentile

28%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$529,879

Down $11,070 (-2.0%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$529,879

Down $11,070 (-2.0%) from 2022

Revenue

Up

$91,269

Up $20,034 (+28%) from 2022

Expenses

Up

$102,339

Up $34,325 (+50%) from 2022

Net Income

Down

-$11,070

Down $14,291 (-444%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2011: $278,622Liabilities 2011: $02011Assets 2012: $308,763Liabilities 2012: $02012Assets 2013: $365,581Liabilities 2013: $0Net Assets 2013: $365,5812013Assets 2014: $368,618Liabilities 2014: $0Net Assets 2014: $368,6182014Assets 2015: $345,667Liabilities 2015: $0Net Assets 2015: $345,6672015Assets 2016: $373,074Liabilities 2016: $0Net Assets 2016: $373,0742016Assets 2017: $434,170Liabilities 2017: $0Net Assets 2017: $434,1702017Assets 2018: $417,241Liabilities 2018: $0Net Assets 2018: $417,2412018Assets 2019: $514,726Liabilities 2019: $0Net Assets 2019: $514,7262019Assets 2020: $551,934Liabilities 2020: $0Net Assets 2020: $551,9342020Assets 2021: $615,349Liabilities 2021: $0Net Assets 2021: $615,3492021Assets 2022: $540,949Liabilities 2022: $0Net Assets 2022: $540,9492022Assets 2023: $529,879Liabilities 2023: $0Net Assets 2023: $529,8792023

Highlighted filing

2023

Assets$529,879
Liabilities$0
Net Assets$529,879

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2011: $54,838Expenses 2011: $42,312Net Income 2011: $12,5262011Revenue 2012: $80,825Expenses 2012: $50,684Net Income 2012: $30,1412012Revenue 2013: $112,067Expenses 2013: $55,299Net Income 2013: $56,7682013Revenue 2014: $63,350Expenses 2014: $60,313Net Income 2014: $3,0372014Revenue 2015: $93,904Expenses 2015: $116,855Net Income 2015: -$22,9512015Revenue 2016: $51,348Expenses 2016: $48,971Net Income 2016: $2,3772016Revenue 2017: $115,048Expenses 2017: $53,952Net Income 2017: $61,0962017Revenue 2018: $91,068Expenses 2018: $54,843Net Income 2018: $36,2252018Revenue 2019: $161,717Expenses 2019: $64,232Net Income 2019: $97,4852019Revenue 2020: $98,873Expenses 2020: $61,665Net Income 2020: $37,2082020Revenue 2021: $103,467Expenses 2021: $40,052Net Income 2021: $63,4152021Revenue 2022: $71,235Expenses 2022: $68,014Net Income 2022: $3,2212022Revenue 2023: $91,269Expenses 2023: $102,339Net Income 2023: -$11,0702023

Highlighted filing

2023

Revenue$91,269
Expenses$102,339
Net Income-$11,070

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 7, 2024
Return Version
2023v5.0
Gross Receipts
$1,150,633
Mission and Program Overview

Mission

Provide scholarships, grants and support for the benzie central schools students, faculty and community

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$7,752$529,477▲ $521,725
Investments in Publicly Traded Securities$519,226--
Savings and Temporary Cash Investments$13,971$402▼ $13,569
Total Assets$540,949$529,879▼ $11,070
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$540,949$529,879▼ $11,070
Total Net Assets Fund Balance$540,949$529,879▼ $11,070
Total Liabilities and Net Assets / Fund Balance$540,949$529,879▼ $11,070
Compensation and Service Providers

Board Members and Trustees

NameTitle
Doug RodriguezPresident
Michelle HerronFinancial Se
Abby SmithSecretary
Dave MicinskiTreasurer
Lorraine NordbeckVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$44,429
Program Service Revenue
$0
Investment Income
$46,840
Other Revenue
$0
All Other Contributions
$44,429
Change in Net Assets
$-11,070
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$73,753
Other Expenses$28,586
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$73,753--$73,753
Fees for Service Investment Mgmnt Fees$19,527--$19,527
Fees for Services Legal$2,173$3,260-$5,433
Insurance-$1,636-$1,636
Fees for Services Accounting$310$465-$775
Other Expenses$720--$720
Fees for Services Other$495--$495
Total Functional Expenses$96,978$5,361$0$102,339
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
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
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, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Benzie Central Schools
EIN
38-2969375
Phone
2318829653
Address
PO BOX 74, BENZONIA, MI 49616

Signing Officer

Name
Michelle Herron
Title
Financial Secretary
Phone
2318829653
Signed
2024-05-07

Organization Details

Principal Officer
Michelle Herron
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Christopher & Company Cpas Pllc
Address
BOX 631 270 SOUTH BENZIE BLVD, BEULAH, MI 49617
Preparer
Jennifer Debeck CPA
Phone
2318822313
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Unrealized gains (losses) 0 unrealized gains (losses) 0

Raw XML Appendix279 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.

Path#Value
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IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
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IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
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IRS990/GrantsToIndividualsInd0true
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PhoneNum02318829653
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-07
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEULAH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049617
ReturnHeader/PreparerPersonGrp/PhoneNum02318822313
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENNIFER DEBECK CPA
ReturnHeader/ReturnTs02024-05-14T14:48:28-04:00
ReturnHeader/ReturnTypeCd0990
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ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HERRON
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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