Civic Intelligence

Kelsey Community Wellness Center Foundation

EIN 38-3453261 • 501(c)3 • Lakeview, MI

Profile

To provide health and wellness to all sections of the population within our service area.

Refreshing map…

423 S Lincoln AveLakeview, MI 48850

www.lakeviewmiwellness.org

Siviq Scores

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

Liabilities / Assets

56th percentile

0.03x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.14x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

48th percentile

3.3%

Higher net margin than 48% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

39th percentile

-0.8%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

13th percentile

-29%

Faster revenue growth than 13% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Using 2023 Form 990 data because the latest 2024 filing does not report standard financial totals.

Assets

Up

$559,779

Up $30,024 (+5.7%) from 2022

Liabilities

Down

$26,464

Down $21,987 (-45%) from 2022

Net Assets

Up

$533,315

Up $52,011 (+11%) from 2022

Revenue

Down

$176,493

Down $1,902 (-1.1%) from 2022

Expenses

Down

$124,482

Down $33,441 (-21%) from 2022

Net Income

Up

$52,011

Up $31,539 (+154%) from 2022

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $513,205Liabilities 2010: $295,879Net Assets 2010: $217,3262010Assets 2011: $520,847Liabilities 2011: $277,112Net Assets 2011: $243,7352011Assets 2012: $537,761Liabilities 2012: $250,733Net Assets 2012: $287,0282012Assets 2013: $529,565Liabilities 2013: $214,922Net Assets 2013: $314,6432013Assets 2014: $523,416Liabilities 2014: $194,714Net Assets 2014: $328,7022014Assets 2015: $513,042Liabilities 2015: $177,621Net Assets 2015: $335,4212015Assets 2016: $513,327Liabilities 2016: $160,233Net Assets 2016: $353,0942016Assets 2017: $522,205Liabilities 2017: $148,468Net Assets 2017: $373,7372017Assets 2018: $524,069Liabilities 2018: $131,745Net Assets 2018: $392,3242018Assets 2019: $540,394Liabilities 2019: $111,041Net Assets 2019: $429,3532019Assets 2020: $520,743Liabilities 2020: $98,010Net Assets 2020: $422,7332020Assets 2021: $531,036Liabilities 2021: $70,204Net Assets 2021: $460,8322021Assets 2022: $529,755Liabilities 2022: $48,451Net Assets 2022: $481,3042022Assets 2023: $559,779Liabilities 2023: $26,464Net Assets 2023: $533,3152023

Latest loaded filing

2023

Assets$559,779
Liabilities$26,464
Net Assets$533,315

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $251,9302010Expenses 2011: $236,9372011Expenses 2012: $188,7312012Revenue 2013: $196,909Expenses 2013: $169,294Net Income 2013: $27,6152013Revenue 2014: $187,671Expenses 2014: $173,612Net Income 2014: $14,0592014Revenue 2015: $181,095Expenses 2015: $174,376Net Income 2015: $6,7192015Revenue 2016: $177,907Expenses 2016: $160,234Net Income 2016: $17,6732016Revenue 2017: $178,421Expenses 2017: $157,778Net Income 2017: $20,6432017Revenue 2018: $175,757Expenses 2018: $157,170Net Income 2018: $18,5872018Revenue 2019: $183,596Expenses 2019: $146,567Net Income 2019: $37,0292019Revenue 2020: $115,509Expenses 2020: $122,129Net Income 2020: -$6,6202020Revenue 2021: $159,265Expenses 2021: $121,166Net Income 2021: $38,0992021Revenue 2022: $178,395Expenses 2022: $157,923Net Income 2022: $20,4722022Revenue 2023: $176,493Expenses 2023: $124,482Net Income 2023: $52,0112023

Latest loaded filing

2023

Revenue$176,493
Expenses$124,482
Net Income$52,011

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.60$0.26$5.33$1.76$1.24$0.52
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.30$0.48$4.81$1.78$1.58$0.20
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.31$0.70$4.61$1.59$1.21$0.38
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.21$0.98$4.23$1.16$1.22$0.07
2019Summary only. Only limited summary data is available for this year.$5.40$1.11$4.29$1.84$1.47$0.37
2018Summary only. Only limited summary data is available for this year.$5.24$1.32$3.92$1.76$1.57$0.19
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.22$1.48$3.74$1.78$1.58$0.21
2016Summary only. Only limited summary data is available for this year.$5.13$1.60$3.53$1.78$1.60$0.18
2015Detailed filing. Detailed filing data is available for this year.$5.13$1.78$3.35$1.81$1.74$0.07
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.23$1.95$3.29$1.88$1.74$0.14
2013Detailed filing. Detailed filing data is available for this year.$5.30$2.15$3.15$1.97$1.69$0.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.38$2.51$2.87$1.89
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.21$2.77$2.44$2.37
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.13$2.96$2.17$2.52
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 19, 2022
Return Version
2021v4.2
Gross Receipts
$168,712
Mission and Program Overview

Mission

To provide health and wellness to all sections of the population within our service area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$492,021$492,021→ $0
Savings and Temporary Cash Investments$27,344$32,113▲ $4,769
Cash and Non-Interest-Bearing Accounts$1,378$6,902▲ $5,524
Total Assets$520,743$531,036▲ $10,293
Liabilities
Unsecured Notes Loans Payable$87,721$66,730▼ $20,991
Accounts Payable and Accrued Expenses$10,289$3,474▼ $6,815
Total Liabilities$98,010$70,204▼ $27,806
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$422,733$460,832▲ $38,099
Total Net Assets Fund Balance$422,733$460,832▲ $38,099
Total Liabilities and Net Assets / Fund Balance$520,743$531,036▲ $10,293

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$425,448$410,301$835,749
Equipment$16,573$56,479$73,052
Land$50,000-$50,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Edwin WinterChairman
Ken RaderTrustee
Roger BachmanTrustee
Tammi ShawTrustee
Luann KoesterSecretary
Martin SimescuTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$29,987
Program Service Revenue
$71,774
Investment Income
$12
Other Revenue
$57,492
All Other Contributions
$26,736
Change in Net Assets
$38,099
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$65,026
Salaries, Compensation, and Employee Benefits$56,140
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$52,116--$52,116
Occupancy$31,112$342-$31,454
All Other Expenses$7,307--$7,307
Interest$5,169--$5,169
Payroll Taxes$4,024--$4,024
Insurance$2,615--$2,615
Fees for Services Other$2,510--$2,510
Fees for Services Accounting-$2,438-$2,438
Advertising$541--$541
Other Expenses$517--$517
Total Functional Expenses$118,386$2,780$0$121,166
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
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 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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part IV, Section C, Line 19

The form 990 is made available upon request. The organization does not make governing documents, conflict of interest, or financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
Kelsey Community Wellness Center Foundation
EIN
38-3453261
Phone
5179275263
Address
423 S LINCOLN AVE, LAKEVIEW, MI 48850

Signing Officer

Name
Luann W Koester
Title
Secretary
Phone
5179275263
Signed
2022-05-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Luann W Koester
Formed
1999
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
16

Preparer

Firm
Jes Professional Services LLC
Address
4213 W CARSON CITY ROAD, GREENVILLE, MI 48838
Preparer
Judy Snyder CPA
Phone
6167543415
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Section A, Line 8B

This organization does not have any committees with authority to act on behalf of the governing body

Form 990, Part IV, Section B, Line 11

The entire form 990 is distributed to the full board for their review prior to filing the return all questions are directed to the treasurer

Form 990, Part IV, Section B, Line 12C

The board of directors completes the conflict of interest questionaire annually. The secretary reviews and maintains the questionaires. If a conflict arises, the board member is expected to abstain from voting on the conflicted issue.

Raw XML AppendixShowing 400 of 431 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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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt02860
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt02860
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt02860
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt04208
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt047462
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt088880
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt044186
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt047462
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0252524
IRS990ScheduleA/InvestmentIncomeCYPct00.28940
IRS990ScheduleA/InvestmentIncomePYPct00.27640
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt02860
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt02860
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt014300
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0115509
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0132581
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0131571
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0130959
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0872447
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0410301
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0835749
IRS990ScheduleD/EquipmentGrp/BookValueAmt016573
IRS990ScheduleD/EquipmentGrp/DepreciationAmt056479
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IRS990ScheduleD/LandGrp/BookValueAmt050000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt050000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THIS ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ENTIRE FORM 990 IS DISTRIBUTED TO THE FULL BOARD FOR THEIR REVIEW PRIOR TO FILING THE RETURN ALL QUESTIONS ARE DIRECTED TO THE TREASURER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS COMPLETES THE CONFLICT OF INTEREST QUESTIONAIRE ANNUALLY. THE SECRETARY REVIEWS AND MAINTAINS THE QUESTIONAIRES. IF A CONFLICT ARISES, THE BOARD MEMBER IS EXPECTED TO ABSTAIN FROM VOTING ON THE CONFLICTED ISSUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS MADE AVAILABLE UPON REQUEST. THE ORGANIZATION DOES NOT MAKE GOVERNING DOCUMENTS, CONFLICT OF INTEREST, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part IV, Section A, Line 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IV, Section B, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IV, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IV, Section C, Line 19
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt087721
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IRS990/USAddress/AddressLine1Txt0423 S LINCOLN AVE
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IRS990/USAddress/StateAbbreviationCd0MI
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1

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