Civic Intelligence

Michigan Seed Potato Association

990 • Fiscal year 2019 • EIN 38-3302973

Jun 01, 2018 to May 31, 2019 • Filed on Nov 14, 2019

Organization ProfileWWW.MIPOTATO.COM/MSPA
PO Box 1865Gaylord, MI 49734

(989) 732-4433

Siviq Scores

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

Liabilities / Assets

79th percentile

0.11x

Higher debt load relative to assets than 79% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

83rd percentile

0.11x

Higher debt load relative to revenue than 83% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

28th percentile

-6.3%

Higher net margin than 28% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

96th percentile

$69,052

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 29.6% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

38th percentile

-3.5%

Faster asset growth than 38% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

35th percentile

-9.1%

Faster revenue growth than 35% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$235,923

Down $8,472 (-3.5%) from 2018

Net Assets

Down

$211,119

Down $13,207 (-5.9%) from 2018

Liabilities

Up

$24,804

Up $4,735 (+24%) from 2018

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin28th percentile

Revenue

Down

$233,561

Down $23,332 (-9.1%) from 2018

Expenses

Down

$248,305

Down $10,039 (-3.9%) from 2018

Net Income

Down

-$14,744

Down $13,293 (-916%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth38th percentile

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

$300K$200K$100K$0Assets 2010: $222,241Liabilities 2010: $22,103Net Assets 2010: $200,1382010Assets 2011: $220,934Liabilities 2011: $9,289Net Assets 2011: $211,6452011Assets 2012: $220,435Liabilities 2012: $6,658Net Assets 2012: $213,7772012Assets 2013: $237,326Liabilities 2013: $16,028Net Assets 2013: $221,2982013Assets 2014: $235,479Liabilities 2014: $11,486Net Assets 2014: $223,9932014Assets 2015: $241,119Liabilities 2015: $20,260Net Assets 2015: $220,8592015Assets 2016: $240,441Liabilities 2016: $24,207Net Assets 2016: $216,2342016Assets 2017: $230,277Liabilities 2017: $11,661Net Assets 2017: $218,6162017Assets 2018: $244,395Liabilities 2018: $20,069Net Assets 2018: $224,3262018Assets 2019: $235,923Liabilities 2019: $24,804Net Assets 2019: $211,1192019Assets 2020: $237,203Liabilities 2020: $15,631Net Assets 2020: $221,5722020Assets 2021: $247,839Liabilities 2021: $7,001Net Assets 2021: $240,8382021Assets 2022: $227,628Liabilities 2022: $8,646Net Assets 2022: $218,9822022Assets 2023: $204,229Liabilities 2023: $13,345Net Assets 2023: $190,8842023

Highlighted filing

2019

Assets$235,923
Liabilities$24,804
Net Assets$211,119
Open 2019 Filing

Operations Trend

Revenue Growth35th percentile

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

$300K$200K$100K$0-$100KRevenue 2010: $201,683Expenses 2010: $185,629Net Income 2010: $16,0542010Expenses 2011: $199,1062011Expenses 2012: $206,8422012Revenue 2013: $218,265Expenses 2013: $210,744Net Income 2013: $7,5212013Revenue 2014: $200,702Expenses 2014: $209,266Net Income 2014: -$8,5642014Revenue 2015: $209,372Expenses 2015: $212,168Net Income 2015: -$2,7962015Revenue 2016: $221,189Expenses 2016: $222,221Net Income 2016: -$1,0322016Revenue 2017: $223,620Expenses 2017: $232,121Net Income 2017: -$8,5012017Revenue 2018: $256,893Expenses 2018: $258,344Net Income 2018: -$1,4512018Revenue 2019: $233,561Expenses 2019: $248,305Net Income 2019: -$14,7442019Revenue 2020: $276,351Expenses 2020: $270,731Net Income 2020: $5,6202020Revenue 2021: $263,812Expenses 2021: $267,245Net Income 2021: -$3,4332021Revenue 2022: $248,848Expenses 2022: $273,198Net Income 2022: -$24,3502022Revenue 2023: $261,692Expenses 2023: $287,714Net Income 2023: -$26,0222023

Highlighted filing

2019

Revenue$233,561
Expenses$248,305
Net Income-$14,744
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2018 to May 31, 2019
Signed
Nov 14, 2019
Return Version
2018v3.1
Gross Receipts
$233,561
Mission and Program Overview

Mission

To function as a seed certifying agency and to carry out educational and scientific activities to further the production and use of improved seed stock.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$139,161$123,572▼ $15,589
Accounts Receivable$63,105$67,161▲ $4,056
Land, Buildings, and Equipment, Net$35,052$23,156▼ $11,896
Cash and Non-Interest-Bearing Accounts$6,171$20,062▲ $13,891
Prepaid Expenses and Deferred Charges$906$1,972▲ $1,066
Total Assets$244,395$235,923▼ $8,472
Liabilities
Accounts Payable and Accrued Expenses$11,490$24,804▲ $13,314
Mortgage Notes Payable Secured by Investment Property$8,579--
Total Liabilities$20,069$24,804▲ $4,735
Net Assets / Fund Balance
Unrestricted Net Assets$224,326$211,119▼ $13,207
Total Net Assets Fund Balance$224,326$211,119▼ $13,207
Total Liabilities and Net Assets / Fund Balance$244,395$235,923▼ $8,472

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$23,156$44,519$67,675
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeff AxfordExecutive DiFT$65,191$3,861$69,052

Board Members and Trustees

NameTitle
Gary WaltherPresident
Greg IottDirector
Matt SkogmanDirector
Matt WilksDirector
Rodney KruegerDirector
Elizabeth DormanEx-officio
Mike WenkelEx-officio
Gerald KruegerSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$275
Program Service Revenue
$233,143
Investment Income
$143
Other Revenue
$0
Change in Net Assets
$-14,744
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$131,287
Other Expenses$117,018
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$55,242$13,810-$69,052
Other Salaries and Wages$43,748$158-$43,906
Depreciation Depletion$10,023$1,873-$11,896
Payroll Taxes$7,337$1,010-$8,347
Occupancy$4,032$3,966-$7,998
Travel$7,943--$7,943
Other Employee Benefits$6,695$653-$7,348
Fees for Services Accounting$704$4,256-$4,960
Other Expenses$774$2,635-$3,409
Advertising$2,756--$2,756
Pension Plan Contributions$2,620$14-$2,634
Office Expenses$2,523--$2,523
All Other Expenses$2,003--$2,003
Insurance$261$1,190-$1,451
Conferences and Meetings$1,167--$1,167
Interest$235--$235
Total Functional Expenses$218,050$30,255$0$248,305
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
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, Page 6, Part VI, Line 11B

“A certified public accounting firm prepares the form 990 and related compiled financial statements. A draft of each document is provided to the executive director and the executive committee for review. After changes to documents are made, if necessary, each member of the board of directors receives these documents for review and formal approval. The executive director then signs the form 8879-eo authorizing the cpa to electronically file the return.”

Form 990, Page 6, Part VI, Line 12C

“A director who believes that he/she may be perceived as having a conflict of interest in a discussion or decision must disclose that conflict to the group making the decision. On an annual basis, all members of the board of directors and the executive director shall inform, in writing, the president of the board of all reportable conflicts.”

Form 990, Page 6, Part VI, Line 15A

“The executive director's compensation is determined annually by the board of directors after considering factors such as job performance, job adherence and budget constraints.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Michigan Seed Potato Association
EIN
38-3302973
Phone
9897324433
Address
PO BOX 1865, GAYLORD, MI 49734

Signing Officer

Name
Jeff Axford
Title
Executive Director
Phone
9897324433
Signed
2019-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Walther
Formed
1998
Legal Domicile
Mi
Voting Board Members
5
Independent Board Members
5
Employees
2

Preparer

Firm
H&s Companies Pc
Address
4970 CASCADE RD SE, GRAND RAPIDS, MI 49546
Preparer
Curt a Reppuhn CPA
Phone
6169569016
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A CERTIFIED PUBLIC ACCOUNTING FIRM PREPARES THE FORM 990 AND RELATED COMPILED FINANCIAL STATEMENTS. A DRAFT OF EACH DOCUMENT IS PROVIDED TO THE EXECUTIVE DIRECTOR AND THE EXECUTIVE COMMITTEE FOR REVIEW. AFTER CHANGES TO DOCUMENTS ARE MADE, IF NECESSARY, EACH MEMBER OF THE BOARD OF DIRECTORS RECEIVES THESE DOCUMENTS FOR REVIEW AND FORMAL APPROVAL. THE EXECUTIVE DIRECTOR THEN SIGNS THE FORM 8879-EO AUTHORIZING THE CPA TO ELECTRONICALLY FILE THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DIRECTOR WHO BELIEVES THAT HE/SHE MAY BE PERCEIVED AS HAVING A CONFLICT OF INTEREST IN A DISCUSSION OR DECISION MUST DISCLOSE THAT CONFLICT TO THE GROUP MAKING THE DECISION. ON AN ANNUAL BASIS, ALL MEMBERS OF THE BOARD OF DIRECTORS AND THE EXECUTIVE DIRECTOR SHALL INFORM, IN WRITING, THE PRESIDENT OF THE BOARD OF ALL REPORTABLE CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED ANNUALLY BY THE BOARD OF DIRECTORS AFTER CONSIDERING FACTORS SUCH AS JOB PERFORMANCE, JOB ADHERENCE AND BUDGET CONSTRAINTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
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Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$235,923
Liabilities
$24,804
Net assets
$211,119
Revenue
$233,561
Expenses
$248,305
Net income
-$14,744
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$2.04$0.13$1.91$2.62$2.88$0.26
2022Detailed filing. Detailed filing data is available for this year.$2.28$0.09$2.19$2.49$2.73$0.24
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.07$2.41$2.64$2.67$0.03
2020Detailed filing. Detailed filing data is available for this year.$2.37$0.16$2.22$2.76$2.71$0.06
2019Detailed filing. Detailed filing data is available for this year.$2.36$0.25$2.11$2.34$2.48$0.15
2018Detailed filing. Detailed filing data is available for this year.$2.44$0.20$2.24$2.57$2.58$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.30$0.12$2.19$2.24$2.32$0.09
2016Detailed filing. Detailed filing data is available for this year.$2.40$0.24$2.16$2.21$2.22$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.41$0.20$2.21$2.09$2.12$0.03
2014Detailed filing. Detailed filing data is available for this year.$2.35$0.11$2.24$2.01$2.09$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.37$0.16$2.21$2.18$2.11$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.20$0.07$2.14$2.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.09$2.12$1.99
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.22$0.22$2.00$2.02$1.86$0.16