Civic Intelligence

Sturgis Neighborhood Program

990 • Fiscal year 2017 • EIN 38-2987859

Oct 01, 2016 to Sep 30, 2017 • Filed on Dec 21, 2017

107 W West StreetSturgis, MI 49091

(269) 651-4780

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.78x

Higher debt load relative to assets than 93% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

98th percentile

3.83x

Higher debt load relative to revenue than 98% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

3rd percentile

-220%

Higher net margin than 3% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

95th percentile

$61,297

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 131.9% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

12th percentile

-39%

Faster asset growth than 12% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

13th percentile

-38%

Faster revenue growth than 13% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$227,647

Down $148,196 (-39%) from 2016

Net Assets

Down

$49,785

Down $102,342 (-67%) from 2016

Liabilities

Down

$177,862

Down $45,854 (-20%) from 2016

Revenue

Down

$46,482

Down $28,158 (-38%) from 2016

Expenses

Up

$148,824

Up $12,398 (+9.1%) from 2016

Net Income

Down

-$102,342

Down $40,556 (-66%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $402,211Liabilities 2011: $199,317Net Assets 2011: $202,8942011Assets 2012: $379,672Liabilities 2012: $192,870Net Assets 2012: $186,8022012Assets 2013: $382,470Liabilities 2013: $96,531Net Assets 2013: $285,9392013Assets 2014: $411,317Liabilities 2014: $244,486Net Assets 2014: $166,8312014Assets 2015: $416,583Liabilities 2015: $202,670Net Assets 2015: $213,9132015Assets 2016: $375,843Liabilities 2016: $223,716Net Assets 2016: $152,1272016Assets 2017: $227,647Liabilities 2017: $177,862Net Assets 2017: $49,7852017Assets 2018: $119,371Liabilities 2018: $103,607Net Assets 2018: $15,7642018Assets 2019: $89,108Liabilities 2019: $61,277Net Assets 2019: $27,8312019Assets 2020: $194,847Liabilities 2020: $188,299Net Assets 2020: $6,5482020Assets 2021: $218,485Liabilities 2021: $140,501Net Assets 2021: $77,9842021Assets 2022: $278,889Liabilities 2022: $204,852Net Assets 2022: $74,0372022Assets 2023: $363,256Liabilities 2023: $289,025Net Assets 2023: $74,2312023Assets 2024: $192,983Liabilities 2024: $48,876Net Assets 2024: $144,1072024

Highlighted filing

2017

Assets$227,647
Liabilities$177,862
Net Assets$49,785

Operations Trend

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

$300K$200K$100K$0-$100K-$200KRevenue 2011: $98,366Expenses 2011: $116,056Net Income 2011: -$17,6902011Revenue 2012: $145,299Expenses 2012: $161,391Net Income 2012: -$16,0922012Revenue 2013: $230,764Expenses 2013: $131,627Net Income 2013: $99,1372013Revenue 2014: -$13,200Expenses 2014: $105,908Net Income 2014: -$119,1082014Revenue 2015: $178,232Expenses 2015: $131,150Net Income 2015: $47,0822015Revenue 2016: $74,640Expenses 2016: $136,426Net Income 2016: -$61,7862016Revenue 2017: $46,482Expenses 2017: $148,824Net Income 2017: -$102,3422017Revenue 2018: $97,199Expenses 2018: $131,220Net Income 2018: -$34,0212018Revenue 2019: $140,388Expenses 2019: $128,321Net Income 2019: $12,0672019Revenue 2020: $90,871Expenses 2020: $112,154Net Income 2020: -$21,2832020Revenue 2021: $188,843Expenses 2021: $117,407Net Income 2021: $71,4362021Revenue 2022: $123,000Expenses 2022: $126,947Net Income 2022: -$3,9472022Revenue 2023: $115,256Expenses 2023: $115,062Net Income 2023: $1942023Revenue 2024: $175,386Expenses 2024: $105,510Net Income 2024: $69,8762024

Highlighted filing

2017

Revenue$46,482
Expenses$148,824
Net Income-$102,342
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Dec 21, 2017
Return Version
2016v3.0
Gross Receipts
$430,216
Mission and Program Overview

Mission

To improve living conditions in sturgis by providing quality, affordable housing and home ownership opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Inventories for Sale or Use$201,923--
Land, Buildings, and Equipment, Net$160,996$148,900▼ $12,096
Savings and Temporary Cash Investments$10,032$72,324▲ $62,292
Pledges and Grants Receivable-$2,999-
Prepaid Expenses and Deferred Charges$654$828▲ $174
Cash and Non-Interest-Bearing Accounts$595$586▼ $9
Total Assets$375,843$227,647▼ $148,196
Other Assets Total$1,643$2,010▲ $367
Liabilities
Mortgage Notes Payable Secured by Investment Property$202,319$113,962▼ $88,357
Unsecured Notes Loans Payable$13,500$55,000▲ $41,500
Accounts Payable and Accrued Expenses$6,254$6,890▲ $636
Other Liabilities$1,643$2,010▲ $367
Total Liabilities$223,716$177,862▼ $45,854
Net Assets / Fund Balance
Unrestricted Net Assets$152,127$49,785▼ $102,342
Total Net Assets Fund Balance$152,127$49,785▼ $102,342
Total Liabilities and Net Assets / Fund Balance$375,843$227,647▼ $148,196

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$132,096$193,033$325,129
Land$16,000-$16,000
Equipment$804$3,123$3,927
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Monica SmithExecutive DirectorFT$61,297$61,297

Board Members and Trustees

NameTitle
Roger BirdPresident
Tracey ParkerVice-president
Debra ShaferDirector
Diane WarnementDirector
Didimo ArreolaDirector
Jon GoodDirector
Lee AustermannDirector
Leonard EishenDirector
Nikia JacobsDirector
Stephen MerchantDirector
Misti GardnerTreasurersecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$92,441
Program Service Revenue
$16,569
Investment Income
$6
Other Revenue
$-62,534
All Other Contributions
$13,640
Change in Net Assets
$-102,342
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$83,695
Other Expenses$65,129
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$50,630$12,658-$63,288
Other Salaries and Wages$11,559$2,889-$14,448
Depreciation Depletion$11,774$321-$12,095
Interest$10,323--$10,323
Insurance$6,109$1,049-$7,158
Payroll Taxes$4,767$1,192-$5,959
Fees for Services Accounting-$3,528-$3,528
Other Expenses$3,036$55-$3,036
Office Expenses-$1,697-$1,697
All Other Expenses$858$794-$1,652
Travel$589$196-$785
Total Functional Expenses$123,543$25,281$0$148,824
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rent Deposits$2,010
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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 governing body review Part VI line 11

A copy of the form 990 will be available to the board of directors during their next meeting for review. If any changes are necessary, an amended return will be filed.

Conflict of interest policy compliance Part VI line 12C

Annually, all directors and employees are required to list any conflicts of interest they are aware of. During the course of the year, as conflicts of interest arise, the person will indicate their conflict of interest, and then abstain from discussion and/or voting on such issues. Conflicts of interest are noted in the board minutes.

CEO executive director top management comp Part VI line 15A

Board of directors reviews performance and available finances of the organization and comes to a consensus on a salary offer, which is presented to the executive director.

Governing documents etc available to public Part VI line 19

Organization makes all governing documents, policies, and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
Sturgis Neighborhood Program
EIN
38-2987859
Address
107 W WEST STREET, STURGIS, MI 49091

Signing Officer

Name
Roger Bird
Title
President
Phone
2696514780
Signed
2017-12-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Bird
Formed
1991
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
11
Employees
2
Volunteers
10

Preparer

Firm
NORMAN and PAULSEN PC
Address
127 WEST CHICAGO ROAD, STURGIS, MI 49091
Preparer
Jeffrey H Berry CPA
Phone
2696513228
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IRS990/OtherRevenueMiscGrp/BusinessCd0525990
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04800
IRS990/OtherRevenueTotalAmt04800
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt02889
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt011559
IRS990/OtherSalariesAndWagesGrp/TotalAmt014448
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01192
IRS990/PayrollTaxesGrp/ProgramServicesAmt04767
IRS990/PayrollTaxesGrp/TotalAmt05959
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt02999
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0654
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0828
IRS990/PrincipalOfficerNm0ROGER BIRD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/Desc0RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt016569
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt016569
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0185986
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt046
IRS990/PYOtherExpensesAmt053002
IRS990/PYOtherRevenueAmt0-135041
IRS990/PYProgramServiceRevenueAmt023649
IRS990/PYRevenuesLessExpensesAmt0-61786
IRS990/PYSalariesCompEmpBnftPaidAmt083424
IRS990/PYTotalExpensesAmt0136426
IRS990/PYTotalRevenueAmt074640
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-102342
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt010032
IRS990/SavingsAndTempCashInvstGrp/EOYAmt072324
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt092441
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0185986
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0161608
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt054018
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0215838
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0709891
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt06000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt06000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt06000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt06000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt06000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt030000
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt046
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0174
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0319
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0333
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0878
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt04800
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt049
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt077
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0249
IRS990ScheduleA/OtherIncome170Grp/TotalAmt05175
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportPY170Pct00.93700
IRS990ScheduleA/PublicSupportTotal170Amt0692232
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt098441
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0191986
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0167608
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt060018
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0221838
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0739891
IRS990ScheduleA/TotalSupportAmt0745944
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0132096
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0193033
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0325129
IRS990ScheduleD/EquipmentGrp/BookValueAmt0804
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03123
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03927
IRS990ScheduleD/LandGrp/BookValueAmt016000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt016000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02010
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RENT DEPOSITS
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IRS990ScheduleD/TotalLiabilityAmt02010
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 WILL BE AVAILABLE TO THE BOARD OF DIRECTORS DURING THEIR NEXT MEETING FOR REVIEW. IF ANY CHANGES ARE NECESSARY, AN AMENDED RETURN WILL BE FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUALLY, ALL DIRECTORS AND EMPLOYEES ARE REQUIRED TO LIST ANY CONFLICTS OF INTEREST THEY ARE AWARE OF. DURING THE COURSE OF THE YEAR, AS CONFLICTS OF INTEREST ARISE, THE PERSON WILL INDICATE THEIR CONFLICT OF INTEREST, AND THEN ABSTAIN FROM DISCUSSION AND/OR VOTING ON SUCH ISSUES. CONFLICTS OF INTEREST ARE NOTED IN THE BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF DIRECTORS REVIEWS PERFORMANCE AND AVAILABLE FINANCES OF THE ORGANIZATION AND COMES TO A CONSENSUS ON A SALARY OFFER, WHICH IS PRESENTED TO THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATION MAKES ALL GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0375843
IRS990/TotalAssetsEOYAmt0227647
IRS990/TotalAssetsGrp/BOYAmt0375843
IRS990/TotalAssetsGrp/EOYAmt0227647
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt092441
IRS990/TotalEmployeeCnt02
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0123543
IRS990/TotalFunctionalExpensesGrp/TotalAmt0148824
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0223716
IRS990/TotalLiabilitiesEOYAmt0177862
IRS990/TotalLiabilitiesGrp/BOYAmt0223716
IRS990/TotalLiabilitiesGrp/EOYAmt0177862
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0152127
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt049785
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0123543
IRS990/TotalProgramServiceRevenueAmt016569
IRS990/TotalReportableCompFromOrgAmt061297

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.93$0.49$1.44$1.75$1.06$0.70
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.63$2.89$0.74$1.15$1.15$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.79$2.05$0.74$1.23$1.27$0.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$1.41$0.78$1.89$1.17$0.71
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$1.88$0.07$0.91$1.12$0.21
2019Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.89$0.61$0.28$1.40$1.28$0.12
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$1.04$0.16$0.97$1.31$0.34
2017Detailed filing. Detailed filing data is available for this year.$2.28$1.78$0.50$0.46$1.49$1.02
2016Detailed filing. Detailed filing data is available for this year.$3.76$2.24$1.52$0.75$1.36$0.62
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.17$2.03$2.14$1.78$1.31$0.47
2014Detailed filing. Detailed filing data is available for this year.$4.11$2.44$1.67$0.13$1.06$1.19
2013Summary only. Only limited summary data is available for this year.$3.82$0.97$2.86$2.31$1.32$0.99
2012Summary only. Only limited summary data is available for this year.$3.80$1.93$1.87$1.45$1.61$0.16
2011Summary only. Only limited summary data is available for this year.$4.02$1.99$2.03$0.98$1.16$0.18