Civic Intelligence

Cascades Park Foundation

990 • Fiscal year 2017 • EIN 38-3095120

Jan 01, 2017 to Dec 31, 2017 • Filed on Aug 06, 2018

Organization ProfileWWW CASCADESMANOR.ORG
1970 Kibby RdJackson, MI 49203

(517) 784-1500

Siviq Scores

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

Liabilities / Assets

39th percentile

0.04x

Higher debt load relative to assets than 39% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

51st percentile

0.11x

Higher debt load relative to revenue than 51% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

73rd percentile

15%

Higher net margin than 73% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

59th percentile

6.5%

Faster asset growth than 59% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

35th percentile

-1.0%

Faster revenue growth than 35% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets39th percentile

Assets

Up

$2,041,534

Up $124,166 (+6.5%) from 2016

Net Assets

Up

$1,954,484

Up $134,598 (+7.4%) from 2016

Liabilities

Down

$87,050

Down $10,432 (-11%) from 2016

Revenue And Expenses
Liabilities / Revenue51st percentileNet Margin73rd percentile

Revenue

Down

$823,638

Down $8,234 (-1.0%) from 2016

Expenses

Up

$699,571

Up $37,369 (+5.6%) from 2016

Net Income

Down

$124,067

Down $45,603 (-27%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth59th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,236,063Liabilities 2010: $263,603Net Assets 2010: $972,4602010Assets 2011: $1,325,987Liabilities 2011: $78,767Net Assets 2011: $1,247,2202011Assets 2012: $1,467,832Liabilities 2012: $100,310Net Assets 2012: $1,367,5222012Assets 2013: $1,533,177Liabilities 2013: $81,555Net Assets 2013: $1,451,6222013Assets 2014: $1,603,244Liabilities 2014: $73,747Net Assets 2014: $1,529,4972014Assets 2015: $1,769,969Liabilities 2015: $101,266Net Assets 2015: $1,668,7032015Assets 2016: $1,917,368Liabilities 2016: $97,482Net Assets 2016: $1,819,8862016Assets 2017: $2,041,534Liabilities 2017: $87,050Net Assets 2017: $1,954,4842017Assets 2018: $1,969,641Liabilities 2018: $86,661Net Assets 2018: $1,882,9802018Assets 2019: $2,126,193Liabilities 2019: $84,787Net Assets 2019: $2,041,4062019Assets 2020: $2,059,231Liabilities 2020: $115,192Net Assets 2020: $1,944,0392020Assets 2021: $2,037,423Liabilities 2021: $95,749Net Assets 2021: $1,941,6742021Assets 2022: $1,929,310Liabilities 2022: $42,569Net Assets 2022: $1,886,7412022Assets 2023: $1,992,449Liabilities 2023: $42,569Net Assets 2023: $1,949,8802023Assets 2024: $2,047,242Liabilities 2024: $57,626Net Assets 2024: $1,989,6162024

Highlighted filing

2017

Assets$2,041,534
Liabilities$87,050
Net Assets$1,954,484
Open 2017 Filing

Operations Trend

Revenue Growth35th percentile

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

$1.0M$500K$0-$500KExpenses 2010: $779,4682010Expenses 2011: $692,2072011Expenses 2012: $704,4852012Revenue 2013: $738,684Expenses 2013: $616,184Net Income 2013: $122,5002013Revenue 2014: $686,295Expenses 2014: $627,514Net Income 2014: $58,7812014Revenue 2015: $810,167Expenses 2015: $652,976Net Income 2015: $157,1912015Revenue 2016: $831,872Expenses 2016: $662,202Net Income 2016: $169,6702016Revenue 2017: $823,638Expenses 2017: $699,571Net Income 2017: $124,0672017Revenue 2018: $826,604Expenses 2018: $834,542Net Income 2018: -$7,9382018Revenue 2019: $757,100Expenses 2019: $654,450Net Income 2019: $102,6502019Revenue 2020: $296,521Expenses 2020: $456,428Net Income 2020: -$159,9072020Revenue 2021: $487,232Expenses 2021: $590,242Net Income 2021: -$103,0102021Revenue 2022: $757,162Expenses 2022: $694,604Net Income 2022: $62,5582022Revenue 2023: $743,393Expenses 2023: $743,181Net Income 2023: $2122023Revenue 2024: $710,879Expenses 2024: $671,143Net Income 2024: $39,7362024

Highlighted filing

2017

Revenue$823,638
Expenses$699,571
Net Income$124,067
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Aug 6, 2018
Return Version
2017v2.2
Gross Receipts
$972,450
Mission and Program Overview

Mission

To support and preserve the historical cascades clubhouse (the manor house), the sparks foundation county park, and other jackson county parks.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,150,032$1,147,629▼ $2,403
Investments in Publicly Traded Securities$516,152$604,510▲ $88,358
Savings and Temporary Cash Investments$133,546$164,813▲ $31,267
Cash and Non-Interest-Bearing Accounts$93,769$83,775▼ $9,994
Accounts Receivable$16,051$18,594▲ $2,543
Prepaid Expenses and Deferred Charges$690$15,853▲ $15,163
Inventories for Sale or Use$7,128$6,360▼ $768
Total Assets$1,917,368$2,041,534▲ $124,166
Liabilities
Other Liabilities$45,163$36,850▼ $8,313
Deferred Revenue$36,863$31,165▼ $5,698
Accounts Payable and Accrued Expenses$15,456$19,035▲ $3,579
Total Liabilities$97,482$87,050▼ $10,432
Net Assets / Fund Balance
Unrestricted Net Assets$1,794,886$1,929,484▲ $134,598
Permanently Rstr Net Assets$25,000$25,000→ $0
Total Net Assets Fund Balance$1,819,886$1,954,484▲ $134,598
Total Liabilities and Net Assets / Fund Balance$1,917,368$2,041,534▲ $124,166

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$748,636$381,232$1,129,868
Buildings$345,197$207,243$552,440
Other Land Buildings$47,809$236,313$284,122
Equipment$5,987$104,511$110,498
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Margaret MyersPresident
Pat DoherVice President
Doug ScottDirector
Chris LangleySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,155
Program Service Revenue
$708,765
Investment Income
$42,370
Other Revenue
$70,348
All Other Contributions
$2,155
Change in Net Assets
$124,067
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$382,864
Salaries, Compensation, and Employee Benefits$304,507
Grants and Similar Amounts Paid$12,200
Total Fundraising Expense$300
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$258,390--$258,390
Other Expenses$157,745$20$300$157,745
All Other Expenses$56,509--$56,509
Depreciation Depletion$53,904--$53,904
Occupancy$32,545--$32,545
Payroll Taxes$22,212--$22,212
Other Employee Benefits$20,878--$20,878
Advertising$17,390--$17,390
Grants to Domestic Orgs$12,200--$12,200
Insurance$8,579$1,320-$9,899
Fees for Services Accounting$7,425--$7,425
Office Expenses$6,265--$6,265
Pension Plan Contributions$3,027--$3,027
Conferences and Meetings$550--$550
Total Functional Expenses$697,931$1,340$300$699,571
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Jackson CountyJackson, MIGovernmentFunding for Improved Maintenance of Spar$12,000
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Federal Income Taxes$36,850
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
Yes
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

“The return is reviewed with the board president and treasurer piror to filing. Information on the return is reconciled with the foundations records.”

Conflict of interest policy compliance Part VI line 12C

“Board members are required to submit a statement of understanding and compliance with the conflict of interest policy. Potential conflicts are discussed amongst the board when the arise during meetings.”

CEO executive director top management comp Part VI line 15A

“The foundation does not have a paid ceo, executive director, or top management official. All officers and board members of the foundation serve as unpaid volunteers.”

Other officer or key employee compensation Part VI line 15B

“The board reviews the compensation package of the manor hous manager (the foundations highest paid employee) annually, to ensure it is competitive yet not excessive.comparisons to both non-profit and for-profit businesses similar in nature to the manor house are included in this review.”

Form 990 availability to public Part VI line 18

“The annual 990 and 990-t forms are available for review upon request. The board treasurer provides copies of these documents in response to any requests.”

Governing documents etc available to public Part VI line 19

“The articles of incorporation, including any amendments, and the application for recognition of exemption under section 501(c)(3) is made available upon request. The board secretary provides copies of these documents in response to any requests.”

Filing and Contact Details

Filer

Filer Name
Cascades Park Foundation
EIN
38-3095120
Address
1970 KIBBY RD, JACKSON, MI 49203

Signing Officer

Name
Margaret Myers
Title
President
Phone
5177841500
Signed
2018-08-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Margaret Myers
Formed
1993
Legal Domicile
Mi
Voting Board Members
5
Independent Board Members
5
Employees
36

Preparer

Firm
Markowski & Company CPAs
Address
2880 Spring Arbor Road, Jackson, MI 49203
Preparer
Douglas E Atkins
Phone
5177829351
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Federal income taxes paid with form 990-t are not reported as an expense of the foundation. The amount paid/accrued is reported as an other change in net assets.”

General explanation attachment

“Schedule i, part i, line 1 monitoring proceduresthe foundation board reviews a request from jackson county annually to determine the amount to be granted for maintenance of the sparks foundation county park.”

Raw XML AppendixShowing 400 of 435 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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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0677059
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt03469604
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0678009
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0621103
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03551078
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0345197
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0207243
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0552440
IRS990ScheduleD/EquipmentGrp/BookValueAmt05987
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0104511
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0110498
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0748636
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0381232
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01129868
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt047809
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0236313
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0284122
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt036850
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED FEDERAL INCOME TAXES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01147629
IRS990ScheduleD/TotalLiabilityAmt036850
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt012000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0GOVERNMENT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FUNDING FOR IMPROVED MAINTENANCE OF SPAR
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0JACKSON COUNTY
IRS990ScheduleI/RecipientTable/RecipientEIN0386004845
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0120 W MICHIGAN AVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0JACKSON
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MI
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IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0ANNUAL AMOUNT APPROVED BY BOARD
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE RETURN IS REVIEWED WITH THE BOARD PRESIDENT AND TREASURER PIROR TO FILING. INFORMATION ON THE RETURN IS RECONCILED WITH THE FOUNDATIONS RECORDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE REQUIRED TO SUBMIT A STATEMENT OF UNDERSTANDING AND COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. POTENTIAL CONFLICTS ARE DISCUSSED AMONGST THE BOARD WHEN THE ARISE DURING MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FOUNDATION DOES NOT HAVE A PAID CEO, EXECUTIVE DIRECTOR, OR TOP MANAGEMENT OFFICIAL. ALL OFFICERS AND BOARD MEMBERS OF THE FOUNDATION SERVE AS UNPAID VOLUNTEERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD REVIEWS THE COMPENSATION PACKAGE OF THE MANOR HOUS MANAGER (THE FOUNDATIONS HIGHEST PAID EMPLOYEE) ANNUALLY, TO ENSURE IT IS COMPETITIVE YET NOT EXCESSIVE.COMPARISONS TO BOTH NON-PROFIT AND FOR-PROFIT BUSINESSES SIMILAR IN NATURE TO THE MANOR HOUSE ARE INCLUDED IN THIS REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ANNUAL 990 AND 990-T FORMS ARE AVAILABLE FOR REVIEW UPON REQUEST. THE BOARD TREASURER PROVIDES COPIES OF THESE DOCUMENTS IN RESPONSE TO ANY REQUESTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ARTICLES OF INCORPORATION, INCLUDING ANY AMENDMENTS, AND THE APPLICATION FOR RECOGNITION OF EXEMPTION UNDER SECTION 501(C)(3) IS MADE AVAILABLE UPON REQUEST. THE BOARD SECRETARY PROVIDES COPIES OF THESE DOCUMENTS IN RESPONSE TO ANY REQUESTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FEDERAL INCOME TAXES PAID WITH FORM 990-T ARE NOT REPORTED AS AN EXPENSE OF THE FOUNDATION. THE AMOUNT PAID/ACCRUED IS REPORTED AS AN OTHER CHANGE IN NET ASSETS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SCHEDULE I, PART I, LINE 1 MONITORING PROCEDURESTHE FOUNDATION BOARD REVIEWS A REQUEST FROM JACKSON COUNTY ANNUALLY TO DETERMINE THE AMOUNT TO BE GRANTED FOR MAINTENANCE OF THE SPARKS FOUNDATION COUNTY PARK.
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/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7General explanation attachment
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Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,041,534
Liabilities
$87,050
Net assets
$1,954,484
Revenue
$823,638
Expenses
$699,571
Net income
$124,067
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.05$0.06$1.99$0.71$0.67$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.99$0.04$1.95$0.74$0.74$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.93$0.04$1.89$0.76$0.69$0.06
2021Detailed filing. Detailed filing data is available for this year.$2.04$0.10$1.94$0.49$0.59$0.10
2020Detailed filing. Detailed filing data is available for this year.$2.06$0.12$1.94$0.30$0.46$0.16
2019Detailed filing. Detailed filing data is available for this year.$2.13$0.08$2.04$0.76$0.65$0.10
2018Detailed filing. Detailed filing data is available for this year.$1.97$0.09$1.88$0.83$0.83$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.04$0.09$1.95$0.82$0.70$0.12
2016Detailed filing. Detailed filing data is available for this year.$1.92$0.10$1.82$0.83$0.66$0.17
2015Detailed filing. Detailed filing data is available for this year.$1.77$0.10$1.67$0.81$0.65$0.16
2014Detailed filing. Detailed filing data is available for this year.$1.60$0.07$1.53$0.69$0.63$0.06
2013Detailed filing. Detailed filing data is available for this year.$1.53$0.08$1.45$0.74$0.62$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.10$1.37$0.70
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.08$1.25$0.69
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.26$0.97$0.78