Civic Intelligence

Charlevoix Area Community Pool

990 • Fiscal year 2015 • EIN 38-3219489

Jan 01, 2015 to Dec 31, 2015 • Filed on Jan 04, 2016

11905 US 31 NorthCharlevoix, MI 49720

(231) 547-0982

Siviq Scores

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

Liabilities / Assets

46th percentile

0.03x

Higher debt load relative to assets than 46% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

57th percentile

0.07x

Higher debt load relative to revenue than 57% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

23rd percentile

-8.4%

Higher net margin than 23% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

50th percentile

$3,894

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

30th percentile

-3.7%

Faster asset growth than 30% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

33rd percentile

-4.3%

Faster revenue growth than 33% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$953,520

Down $36,447 (-3.7%) from 2014

Net Assets

Down

$925,945

Down $35,785 (-3.7%) from 2014

Liabilities

Down

$27,575

Down $662 (-2.3%) from 2014

Revenue

Down

$420,740

Down $19,102 (-4.3%) from 2014

Expenses

Up

$456,187

Up $47,098 (+12%) from 2014

Net Income

Down

-$35,447

Down $66,200 (-215%) from 2014

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 2011: $1,032,233Liabilities 2011: $25,695Net Assets 2011: $1,006,5382011Assets 2012: $1,040,537Liabilities 2012: $35,031Net Assets 2012: $1,005,5062012Assets 2013: $967,369Liabilities 2013: $36,284Net Assets 2013: $931,0852013Assets 2014: $989,967Liabilities 2014: $28,237Net Assets 2014: $961,7302014Assets 2015: $953,520Liabilities 2015: $27,575Net Assets 2015: $925,9452015Assets 2016: $1,054,007Liabilities 2016: $30,759Net Assets 2016: $1,023,2482016Assets 2017: $1,636,606Liabilities 2017: $49,932Net Assets 2017: $1,586,6742017Assets 2018: $2,245,811Liabilities 2018: $68,194Net Assets 2018: $2,177,6172018Assets 2019: $2,403,741Liabilities 2019: $146,106Net Assets 2019: $2,257,6352019Assets 2020: $2,293,975Liabilities 2020: $50,070Net Assets 2020: $2,243,9052020Assets 2021: $2,463,263Liabilities 2021: $76,011Net Assets 2021: $2,387,2522021Assets 2022: $2,372,381Liabilities 2022: $61,174Net Assets 2022: $2,311,2072022Assets 2023: $2,359,399Liabilities 2023: $69,485Net Assets 2023: $2,289,9142023Assets 2024: $2,361,929Liabilities 2024: $80,058Net Assets 2024: $2,281,8712024

Highlighted filing

2015

Assets$953,520
Liabilities$27,575
Net Assets$925,945

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $397,962Expenses 2011: $424,076Net Income 2011: -$26,1142011Revenue 2012: $432,202Expenses 2012: $433,234Net Income 2012: -$1,0322012Revenue 2013: $409,562Expenses 2013: $484,968Net Income 2013: -$75,4062013Revenue 2014: $439,842Expenses 2014: $409,089Net Income 2014: $30,7532014Revenue 2015: $420,740Expenses 2015: $456,187Net Income 2015: -$35,4472015Revenue 2016: $575,588Expenses 2016: $478,285Net Income 2016: $97,3032016Revenue 2017: $1,018,464Expenses 2017: $455,038Net Income 2017: $563,4262017Revenue 2018: $1,092,310Expenses 2018: $505,859Net Income 2018: $586,4512018Revenue 2019: $655,129Expenses 2019: $536,713Net Income 2019: $118,4162019Revenue 2020: $450,168Expenses 2020: $463,898Net Income 2020: -$13,7302020Revenue 2021: $624,146Expenses 2021: $480,799Net Income 2021: $143,3472021Revenue 2022: $463,181Expenses 2022: $539,226Net Income 2022: -$76,0452022Revenue 2023: $536,497Expenses 2023: $557,790Net Income 2023: -$21,2932023Revenue 2024: $584,480Expenses 2024: $592,523Net Income 2024: -$8,0432024

Highlighted filing

2015

Revenue$420,740
Expenses$456,187
Net Income-$35,447
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jan 4, 2016
Return Version
2015v2.0
Gross Receipts
$421,867
Mission and Program Overview

Mission

Operating a community swimming pool

Operating a community swimming pool.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$908,450$897,726▼ $10,724
Savings and Temporary Cash Investments$61,915$40,189▼ $21,726
Accounts Receivable$3,000$4,005▲ $1,005
Cash and Non-Interest-Bearing Accounts$8,480$3,765▼ $4,715
Intangible Assets$3,960$3,080▼ $880
Prepaid Expenses and Deferred Charges-$931-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Total Assets$989,967$953,520▼ $36,447
Other Assets Total$4,162$3,824▼ $338
Liabilities
Accounts Payable and Accrued Expenses$21,911$23,048▲ $1,137
Deferred Revenue$6,326$4,527▼ $1,799
Total Liabilities$28,237$27,575▼ $662
Net Assets / Fund Balance
Unrestricted Net Assets$957,568$914,559▼ $43,009
Temporarily Rstr Net Assets-$7,562-
Permanently Rstr Net Assets$4,162$3,824▼ $338
Total Net Assets Fund Balance$961,730$925,945▼ $35,785
Total Liabilities and Net Assets / Fund Balance$989,967$953,520▼ $36,447

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$697,340$542,275$1,239,615
Equipment$102,658$204,975$307,633
Land$83,000-$83,000
Other Land Buildings$14,728$19,606$34,334
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kevin HawleyExecutive DirectorFT$3,894$3,894

Board Members and Trustees

NameTitle
Naomi SingerPresident
Michael DowVice President
Charles BeynonDirector
Christine AbbeyDirector
Steve HansenDirector
Susan SchlaybaughDirector
Bruce HerbertSecretary
Edward RussellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$310,309
Program Service Revenue
$108,426
Investment Income
$138
Other Revenue
$1,867
All Other Contributions
$109,363
Change in Net Assets
$-35,447

Audited Revenue Reconciliation

Revenue per Audited Statements
$420,740
Revenue Not Reported on Form 990
$-338
Total Revenue per Audited Statements
$420,402
Total Revenue per Form 990
$420,740
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$261,303
Salaries, Compensation, and Employee Benefits$194,884
Total Fundraising Expense$10,871
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$154,750$17,194-$171,944
Occupancy$91,808$10,245-$102,053
Depreciation Depletion$53,977$5,997-$59,974
Fees for Services Other$13,942$1,483$5,932$21,357
Payroll Taxes$15,895$1,766-$17,661
Fees for Services Accounting$4,982$6,228$1,245$12,455
Advertising$6,201$3,102$3,102$12,405
Office Expenses$7,746$2,066$516$10,328
Insurance$6,410$712-$7,122
Other Employee Benefits$4,751$528-$5,279
Travel$4,035$448-$4,483
Other Expenses$2,691$300-$2,991
All Other Expenses$1,222$229$76$1,527
Total Functional Expenses$393,074$52,242$10,871$456,187

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$456,187
Total Expenses per Audited Statements$456,187
Total Expenses per Form 990$456,187
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,994
Fundraising Direct Expenses$1,127
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
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, Line 11B: Form 990 Review Process

The Board Treasurer reviews the Form 990 in conjuction with the audited financial statements prior to filing the Form 990.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The Pool makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Charlevoix Area Community Pool
EIN
38-3219489
Phone
2315470982
Address
11905 US 31 North, Charlevoix, MI 49720

Signing Officer

Name
Edward Russell
Title
Treasurer
Signed
2016-01-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Edward Russell
Formed
1994
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
35
Volunteers
65

Preparer

Firm
Mason Kammermann & Rohrback Pc
Address
110 PARK AVENUE, CHARLEVOIX, MI 49720
Preparer
Corey R Bascom
Phone
2315474911
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02066
IRS990/OfficeExpensesGrp/ProgramServicesAmt07746
IRS990/OfficeExpensesGrp/TotalAmt010328
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt04162
IRS990/OtherAssetsTotalGrp/EOYAmt03824
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0528
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt04751
IRS990/OtherEmployeeBenefitsGrp/TotalAmt05279
IRS990/OtherExpensesGrp/Desc0Supplies
IRS990/OtherExpensesGrp/Desc1Swim Team
IRS990/OtherExpensesGrp/Desc2Bank Charges
IRS990/OtherExpensesGrp/Desc3Miscellaneous
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01275
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1669
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2300
IRS990/OtherExpensesGrp/ProgramServicesAmt016906
IRS990/OtherExpensesGrp/ProgramServicesAmt15084
IRS990/OtherExpensesGrp/ProgramServicesAmt22674
IRS990/OtherExpensesGrp/ProgramServicesAmt32691
IRS990/OtherExpensesGrp/TotalAmt018181
IRS990/OtherExpensesGrp/TotalAmt15084
IRS990/OtherExpensesGrp/TotalAmt23343
IRS990/OtherExpensesGrp/TotalAmt32991
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt017194
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0154750
IRS990/OtherSalariesAndWagesGrp/TotalAmt0171944
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01766
IRS990/PayrollTaxesGrp/ProgramServicesAmt015895
IRS990/PayrollTaxesGrp/TotalAmt017661
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt04162
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt03824
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0931
IRS990/PrincipalOfficerNm0Edward Russell
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0Program Service Revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0108426
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0108426
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0305418
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt081
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0200051
IRS990/PYOtherRevenueAmt036766
IRS990/PYProgramServiceRevenueAmt097577
IRS990/PYRevenuesLessExpensesAmt030753
IRS990/PYSalariesCompEmpBnftPaidAmt0209038
IRS990/PYTotalExpensesAmt0409089
IRS990/PYTotalRevenueAmt0439842
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-35447
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0108426
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt061915
IRS990/SavingsAndTempCashInvstGrp/EOYAmt040189
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0109363
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0108054
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt083166
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0111759
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt044423
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0456765
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0138
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt081
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt056
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0315
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0318
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0908
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0530316
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01867
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt036766
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt019489
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt028774
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt038784
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0125680
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.89890
IRS990ScheduleA/PublicSupportPY170Pct00.88210
IRS990ScheduleA/PublicSupportTotal170Amt01411344
IRS990ScheduleA/SubstantialContributorsTotAmt032060
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0200946
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0197364
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0200287
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0186405
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0201637
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt0986639
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0310309
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0305418
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0283453
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0298164
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0246060
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01443404
IRS990ScheduleA/TotalSupportAmt01569992
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0697340
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0542275
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01239615
IRS990ScheduleD/EquipmentGrp/BookValueAmt0102658
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0204975
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0307633
IRS990ScheduleD/ExpensesSubtotalAmt0456187
IRS990ScheduleD/LandGrp/BookValueAmt083000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt083000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-338
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt014728
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019606
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt034334
IRS990ScheduleD/RevenueNotReportedAmt0-338
IRS990ScheduleD/RevenueSubtotalAmt0420740

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.36$0.08$2.28$0.58$0.59$0.01
2023Detailed filing. Detailed filing data is available for this year.$2.36$0.07$2.29$0.54$0.56$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.37$0.06$2.31$0.46$0.54$0.08
2021Detailed filing. Detailed filing data is available for this year.$2.46$0.08$2.39$0.62$0.48$0.14
2020Detailed filing. Detailed filing data is available for this year.$2.29$0.05$2.24$0.45$0.46$0.01
2019Detailed filing. Detailed filing data is available for this year.$2.40$0.15$2.26$0.66$0.54$0.12
2018Detailed filing. Detailed filing data is available for this year.$2.25$0.07$2.18$1.09$0.51$0.59
2017Detailed filing. Detailed filing data is available for this year.$1.64$0.05$1.59$1.02$0.46$0.56
2016Detailed filing. Detailed filing data is available for this year.$1.05$0.03$1.02$0.58$0.48$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.95$0.03$0.93$0.42$0.46$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.99$0.03$0.96$0.44$0.41$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.97$0.04$0.93$0.41$0.48$0.08
2012Summary only. Only limited summary data is available for this year.$1.04$0.04$1.01$0.43$0.43$0.00
2011Summary only. Only limited summary data is available for this year.$1.03$0.03$1.01$0.40$0.42$0.03